發(fā)布時間：2018-12-17 15:59

【摘要】：城鎮(zhèn)居民社會養(yǎng)老保險制度是我國建立覆蓋城鄉(xiāng)養(yǎng)老保險體系的重大舉措，城鎮(zhèn)居民社會養(yǎng)老保險以財政支付為手段，實(shí)現(xiàn)群體間、地區(qū)間的收入再分配，提高城鎮(zhèn)居民養(yǎng)老保障水平，，這其中以基礎(chǔ)養(yǎng)老金貢獻(xiàn)最為突出。城鎮(zhèn)居民養(yǎng)老保險基礎(chǔ)養(yǎng)老金具有普惠制性質(zhì)，個人無需繳費(fèi)，養(yǎng)老金支出完全由政府財政負(fù)擔(dān)，滿足城鎮(zhèn)居民養(yǎng)老需求。基礎(chǔ)養(yǎng)老金的發(fā)展與完善關(guān)系到城鎮(zhèn)居民養(yǎng)老保險能否實(shí)現(xiàn)其養(yǎng)老保障功能。根據(jù)《國務(wù)院關(guān)于開展城鎮(zhèn)居民社會養(yǎng)老保險試點(diǎn)指導(dǎo)意見》規(guī)定，基礎(chǔ)養(yǎng)老金最低給付額為55元/月，隨著經(jīng)濟(jì)、社會發(fā)展可以進(jìn)行適當(dāng)調(diào)整，但是并沒有明確規(guī)定調(diào)整依據(jù)、調(diào)整目標(biāo)和路徑，所以尋求基礎(chǔ)養(yǎng)老金動態(tài)調(diào)整合理方案，建立科學(xué)調(diào)整機(jī)制十分有必要。 本文研究的核心問題是：以生存公平理論和勞動公平理論為出發(fā)點(diǎn)，建立基礎(chǔ)養(yǎng)老金給付的城鄉(xiāng)公平標(biāo)準(zhǔn)和適度區(qū)間，形成動態(tài)調(diào)整的梯度標(biāo)準(zhǔn)，并以此為依據(jù)，設(shè)計基礎(chǔ)養(yǎng)老金動態(tài)調(diào)整方案，為遼寧省各地區(qū)城鎮(zhèn)居民養(yǎng)老保險基礎(chǔ)養(yǎng)老金的調(diào)整提供必要依據(jù)。 本文除緒論外共分為五章： 第一章介紹城鎮(zhèn)居民社會養(yǎng)老保險相關(guān)概念及理論，為基礎(chǔ)養(yǎng)老金動態(tài)調(diào)整奠定理論基礎(chǔ)。 第二章以籌資、給付模式和現(xiàn)實(shí)水平為著力點(diǎn)對遼寧省各地區(qū)城鎮(zhèn)居民社會養(yǎng)老保險運(yùn)行情況進(jìn)行簡要分析。 第三章是本文的核心部分之一，首先建立了城鎮(zhèn)居民養(yǎng)老保險基礎(chǔ)養(yǎng)老金給付的適度金額，并進(jìn)一步以城鄉(xiāng)生存公平為出發(fā)點(diǎn)建立城鄉(xiāng)生存公平基礎(chǔ)養(yǎng)老金合意給付額標(biāo)準(zhǔn)，對各地區(qū)基礎(chǔ)養(yǎng)老金現(xiàn)實(shí)水平進(jìn)行標(biāo)準(zhǔn)檢驗(yàn)。 第四章同樣是本文的核心部分，本章對各地區(qū)城鄉(xiāng)生存公平標(biāo)準(zhǔn)、適度水平上下限進(jìn)行預(yù)測，以城鄉(xiāng)生存公平指標(biāo)為近期標(biāo)準(zhǔn)，以適度區(qū)間為中遠(yuǎn)期標(biāo)準(zhǔn)，進(jìn)行基礎(chǔ)養(yǎng)老金動態(tài)調(diào)整方案設(shè)計。 第五章對完善城鎮(zhèn)居民養(yǎng)老保險制度給予了相關(guān)政策建議。
[Abstract]:The social old-age insurance system for urban residents is an important measure to establish an old-age insurance system covering urban and rural areas in China. Social old-age insurance for urban residents takes financial payment as a means to achieve income redistribution among groups and regions. To improve the level of old-age security for urban residents, in which the contribution of basic pension is the most prominent. The basic old-age pension of urban residents has the nature of GSP, the individual does not need to pay, and the expenditure of pension is entirely borne by the government, which meets the needs of urban residents for the aged. The development and perfection of basic pension is related to whether the urban residents' endowment insurance can realize its function of old-age security. According to the guidelines of the State Council on the pilot Program for the Development of Social Endowment Insurance for Urban residents, the minimum amount of basic pension payment is 55 yuan per month, and with the development of the economy, appropriate adjustments can be made. However, there is no clear regulation of the basis of adjustment, adjustment of objectives and paths, so it is necessary to seek a reasonable scheme for dynamic adjustment of basic pension and to establish a scientific adjustment mechanism. The core problem of this paper is to establish the urban and rural fair standard and moderate interval of basic pension payment based on the theory of survival equity and labor equity, and to form the gradient standard of dynamic adjustment, and take this as the basis. The dynamic adjustment scheme of basic pension is designed to provide the necessary basis for the adjustment of basic pension of urban residents in Liaoning province. This paper is divided into five chapters in addition to the introduction: the first chapter introduces the related concepts and theories of social old-age insurance for urban residents, which lays a theoretical foundation for the dynamic adjustment of basic pension. In the second chapter, the author makes a brief analysis of the operation of social old-age insurance for urban residents in Liaoning Province, focusing on the financing, payment model and realistic level. The third chapter is one of the core parts of this paper. Firstly, it establishes the appropriate amount of basic pension payment of urban and rural residents' endowment insurance, and further establishes the standard of urban and rural subsistence equity basic pension payment amount based on the urban-rural survival equity as the starting point. To carry on the standard test to the actual level of the basic pension in each region. The fourth chapter is also the core part of this paper. This chapter forecasts the standards of urban and rural survival equity, the upper and lower limits of moderate level, taking the index of urban and rural survival equity as the short-term standard, and the moderate interval as the medium and long-term standard. Carry on the basic pension dynamic adjustment scheme design. The fifth chapter gives some policy suggestions to improve the endowment insurance system of urban residents.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.67

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本文編號：2384420