辽宁省城镇居民老年津贴给付水平研究

发布时间：2018-08-13 18:26

【摘要】：当前,中国城乡人口老龄化危机日益加剧,老年人口逐年增加,在这一背景下,一方面因制度缺失导致部分老年人缺乏合适的养老保障,另一方面由于高龄老年人口的快速增加,使老年人口对养老和医疗等社会保障项目有更多的需求。老年津贴制度是一种建立在公民资格基础上的非缴费型老年保障制度,它既能满足老年人群的养老需求,又可以弥补制度的缺失,因而,建立和完善老年津贴制度势在必行。目前辽宁省城镇居民老年津贴制度处于起始阶段,各市地基本上只推行高龄老人生活补贴,且存在享受年龄条件偏高,覆盖面过窄,给付标准偏低,地区之间差异较大,且尚未形成统筹与协调的运行机制等问题,无法有效保障老年人口基本生活水平,更不用说让老年人群过上有尊严和体面的晚年生活,从而容易造成新的社会不公平,影响社会的和谐与稳定。本文在分析辽宁省城镇居民老年津贴现状的基础上,从供给和需求两个角度,构建了辽宁省城镇居民老年津贴给付水平数理模型,着重对老年津贴给付水平及调整机制进行定量研究,同时对基于不同资格条件、不同给付标准的多种方案的资金供求和政府财政负担进行测算和分析,以便得出科学、合理确定老年津贴给付标准的基本方法和调整机制。最后,提出合理确定老年津贴标准,逐步降低老年津贴享受年龄条件,逐步提高老年津贴给付水平,建立津贴标准自动调整机制,拓展资金筹集渠道和完善与其他社会保障制度的统筹协调机制等相关政策建议。本文除绪论外,主要分为五章,具体内容安排如下: 第一章对文中所涉及到的几个重要概念进行了内涵的界定,并叙述了相关基础理论。首先对本文研究中所需要使用的几个重要概念包括养老保障的概念、老年津贴以及老年津贴给付水平的含义做了基本界定。其次,对生存公平理论、生命周期理论、老年人口养老保障补偿理论进行了论述。第二章的研究任务是对辽宁省城镇居民老年津贴的现状进行深入研究和分析,详细阐述了辽宁省城镇居民老年津贴制度存在的问题。第三章的研究任务是构建老年津贴给付水平精算模型,着重对老年津贴给付水平进行定量研究,确定给付标准的自动调整机制,同时对2010—2020年辽宁省城镇居民老年津贴标准进行了预测。第四章的研究任务是在2010—2020年辽宁省城镇老年人口预测的基础上,对基于不同资格条件、不同给付标准的多种方案的老年津贴资金供求和财政负担进行测算和分析。第五章为本文的结论部分,紧紧围绕得出的结论对建立和完善城乡居民老年津贴制度和确定适度给付水平进行了多角度的政策研究。
[Abstract]:At present, the aging crisis of China's urban and rural population is worsening day by day, and the elderly population is increasing year by year. Under this background, on the one hand, the lack of system leads to the lack of proper old-age security for some elderly people. On the other hand, because of the rapid increase of the elderly population, the elderly population has more demand for social security items such as old-age care and medical care. The old-age allowance system is a kind of non-contributory old-age security system based on the citizenship. It can not only meet the old-age needs of the elderly people, but also make up for the lack of the system. Therefore, it is imperative to establish and perfect the old-age allowance system. At present, the old-age allowance system for urban residents in Liaoning Province is in the initial stage, and the living allowance for the elderly is basically implemented in various cities, and there are higher enjoyment age conditions, too narrow coverage, lower standard of payment, and greater differences between regions. And that issues such as integrated and coordinated operational mechanisms are not yet in place to effectively guarantee the basic standard of living of the elderly population, let alone allow them to live in dignity and dignity in their old age, thus contributing to new social inequities, Affect social harmony and stability. Based on the analysis of the present situation of the old-age allowance for urban residents in Liaoning Province, this paper constructs a mathematical model of the level of old-age allowance for urban residents in Liaoning Province from the perspectives of supply and demand. Focusing on the quantitative study of the level and adjustment mechanism of old-age allowance payments, and at the same time calculating and analysing the supply and demand of funds and the financial burden of the government in various schemes based on different eligibility conditions and different payment criteria, in order to arrive at a scientific conclusion, The basic method and adjustment mechanism of determining the standard of old-age allowance payment reasonably. Finally, it is proposed that the standard of old-age allowance should be reasonably determined, the age condition of old-age allowance should be reduced step by step, the level of old-age allowance should be raised step by step, and the mechanism of automatic adjustment of allowance standard should be established. To expand funding channels and improve coordination mechanisms with other social security systems and other relevant policy recommendations. In addition to the introduction, this paper is divided into five chapters, the specific content is arranged as follows: the first chapter defines the connotation of several important concepts involved in the text, and describes the relevant basic theory. Firstly, several important concepts, including the concept of old-age security, the meaning of old-age allowance and the level of old-age allowance, are defined. Secondly, the theory of survival equity, life cycle theory and old-age pension compensation theory are discussed. The second chapter of the research task is to study and analyze the current situation of urban residents' old-age allowance in Liaoning Province, and elaborate the existing problems of Liaoning Province's urban residents' old-age allowance system. The research task of the third chapter is to construct an actuarial model of the level of old-age allowance payment, focusing on the quantitative study of the level of the old-age allowance payment, and to determine the automatic adjustment mechanism of the payment standard. At the same time, the allowance standard for urban residents in Liaoning Province from 2010 to 2020 is forecasted. The research task of the fourth chapter is to calculate and analyze the supply and demand of old-age allowance funds and the financial burden of various schemes based on different qualification conditions and different payment criteria on the basis of the forecast of the urban elderly population in Liaoning Province from 2010 to 2020. The fifth chapter is the conclusion of this paper, closely around the conclusions of the establishment and improvement of urban and rural residents of the old-age allowance system and determine the appropriate level of payment of policy research.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：C913.7

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