多支柱视角下我国城镇职工基本养老保险扩面政策研究

发布时间：2018-12-14 02:18

【摘要】：城镇职工基本养老保险制度在保障退休者生活、稳定社会、构建和谐社会中发挥着重要作用。截止到2014年底,全国参加城镇职工基本养老保险人数为34124万人,城镇职工养老保险制度参保率达到64.95%。随着我国城镇化进程加速、人口老龄化,以及城镇中非公有制经济迅速发展,将出现大量企业职工、灵活就业人员、个体劳动者、农民工等群体。这些群体需要相应的养老保险制度以保障晚年基本生活。将适宜的人群纳入到制度中去,是该养老保障制度建立和发展的题中应有之意,也是党和政府重视民生和保障劳动者社会权利的体现。扩大城镇职工养老保险制度覆盖面(简称“扩面”)关键是界定扩面对象和覆盖范围,使不同人群加入与自身状况相符合的保障制度。城乡居民养老保险、城镇职工养老保险以及企业补充养老保险等三大不同保障制度具体职能应该是什么?城镇职工养老保险扩面应坚持哪些原则?现有的扩面政策存在哪些问题?这正是本文研究的内容。文章主要采用合意性研究方法和比较研究,首先从多支柱理论出发,界定城镇职工养老保险制度主要职能,依据城镇职工养老保险制度职能定位及排序,从宏观到具体总结出我国城镇职工养老保险制度扩面应坚持科学性和长远性、基金可持续发展、制度精算平衡和按缴费能力有选择地扩面等原则。其次,梳理我国城镇职工基本养老保险制度扩面政策以及扩面政策取得的成效。再次,依据“按时按量”的扩面标准分析多支柱理论下扩面政策存在的问题,比如覆盖人群界定标准不明确、各省各类人群费率不统一、政策执行偏差、灵活就业和个体人员缴费基数过高、允许补缴的扩面政策不利于实现制度平滑不同时期收入的功能。最后,提出改进我国城镇职工养老保险制度扩面政策的具体建议：明确制度职能并实现多支柱间配合；以“按时按量”作为制度参保对象的筛选标准；逐步统一各地区和各类人员缴费率;改革社保机构扩面绩效评价指标；调整扩面政策、鼓励持续缴费。
[Abstract]:The basic old-age insurance system for urban workers plays an important role in ensuring the life of retirees, stabilizing society and building a harmonious society. By the end of 2014, the number of people participating in the basic old-age insurance for urban workers was 341.24 million, and the rate of participating in the old-age insurance system for urban workers was 64.95. With the acceleration of urbanization, the aging population and the rapid development of non-public economy in cities and towns, there will be a large number of enterprise workers, flexible employment personnel, individual workers, migrant workers and other groups. These groups need corresponding endowment insurance system to guarantee the basic life of old age. It is the meaning of the establishment and development of the old-age security system to bring the suitable crowd into the system, and also the embodiment of the Party and the government to attach importance to the livelihood of the people and to ensure the social rights of the laborers. The key to expand the coverage of the old-age insurance system for urban workers is to define the object and scope of coverage so that different groups of people can join the security system in accordance with their own conditions. What should be the specific functions of the three different security systems, such as urban and rural residents' endowment insurance, urban workers' pension insurance and enterprise supplementary old-age insurance? What principle should urban worker endowment insurance extend face to stick to? What are the problems of the existing expansion policy? This is the content of this paper. This paper mainly adopts the method of consensual research and comparative research. First of all, it defines the main functions of urban workers' pension insurance system, according to the function of urban workers' old-age insurance system, and puts it in order from the view of multi-pillar theory. From macroscopic to concrete summing up the principles of extending the endowment insurance system of urban workers in China should be scientific and long-term, fund sustainable development, system actuarial balance and selective expansion according to the ability to pay fees and so on. Secondly, combing the policy of basic old-age insurance system of urban workers and the effect of expanding policy. Thirdly, according to the expansion standard of "according to time and according to quantity", the problems existing in the expansion policy under the multi-pillar theory are analyzed, such as the lack of clear criteria for defining the coverage population, the inconsistent rates of various population groups in various provinces, and the deviation in the implementation of the policy. Flexible employment and individual personnel payment base is too high, allowing the expansion of the policy is not conducive to the realization of the system smooth the function of income in different periods. Finally, the paper puts forward some specific suggestions for improving the policy of expanding the pension insurance system of urban workers in China: clarifying the functions of the system and realizing the cooperation among the multi-pillars, taking "according to time" as the screening criteria for the insured object of the system; Gradually unifying the contribution rates of all regions and all categories of personnel; reforming the performance evaluation index of social security institutions; adjusting the expansion policy to encourage the continued payment of fees.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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