本文關(guān)鍵詞：山西省城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)問題研究　出處：《山西財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：我國城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險(xiǎn)制度在長時(shí)間的運(yùn)行與發(fā)展中,逐步形成了多層次、統(tǒng)籌賬戶和個(gè)人賬戶相結(jié)合的具有中國特色的養(yǎng)老保險(xiǎn)制度框架。其中,企業(yè)和職工個(gè)人的養(yǎng)老保險(xiǎn)繳費(fèi)是養(yǎng)老保險(xiǎn)基金的主要來源,養(yǎng)老保險(xiǎn)繳費(fèi)率作為重要的調(diào)整參數(shù),它的高低直接決定了企業(yè)與個(gè)人的養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)。近幾年,隨著經(jīng)濟(jì)結(jié)構(gòu)調(diào)整力度加大,以煤炭和鋼鐵為支柱產(chǎn)業(yè)的山西省在產(chǎn)能過剩的經(jīng)濟(jì)形勢下,面臨著更加嚴(yán)峻的挑戰(zhàn)。盡管人力資源和社會保障部與財(cái)政部下發(fā)的通知文件中指出:從2016年5月1日起階段性降低企業(yè)的養(yǎng)老保險(xiǎn)繳費(fèi)率,但目前規(guī)定的20%的繳費(fèi)率依舊很高,導(dǎo)致企業(yè)在激烈的市場競爭中利潤比重不斷下降,制約了企業(yè)的發(fā)展。而隨著經(jīng)濟(jì)的發(fā)展,職工個(gè)人的收入水平不斷提高,為了實(shí)現(xiàn)企業(yè)和職工個(gè)人兩者的福利改進(jìn),應(yīng)根據(jù)雙方的養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)能力,合理調(diào)整企業(yè)和個(gè)人的養(yǎng)老保險(xiǎn)繳費(fèi)率,以實(shí)現(xiàn)福利最大化和更好促進(jìn)經(jīng)濟(jì)的發(fā)展。所以,分別研究山西省城鎮(zhèn)基本養(yǎng)老保險(xiǎn)企業(yè)和個(gè)人的繳費(fèi)負(fù)擔(dān)能力,特別是運(yùn)用定量分析的方法通過測算來提出相應(yīng)的對策與思路具有重要的現(xiàn)實(shí)意義。本文從實(shí)際問題出發(fā),以馬斯洛需求層次理論、生命周期假說理論和公平負(fù)擔(dān)理論為基礎(chǔ),選取山西省城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)為實(shí)證研究對象,運(yùn)用定量的方法闡述了山西省城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)的現(xiàn)狀,并指出了企業(yè)和職工個(gè)人繳費(fèi)負(fù)擔(dān)的主要影響因素。同時(shí),利用統(tǒng)計(jì)軟件進(jìn)行回歸分析,測算出了山西省城鎮(zhèn)企業(yè)和職工個(gè)人養(yǎng)老保險(xiǎn)繳費(fèi)的上限和適度水平,分析發(fā)現(xiàn)目前企業(yè)的養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)較重,阻礙了企業(yè)的轉(zhuǎn)型與發(fā)展;而職工的繳費(fèi)負(fù)擔(dān)在可以承受的范圍內(nèi),并有可提升空間。最后,通過對山西省城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)的探討,提出了可行性對策建議,如適當(dāng)降低企業(yè)繳費(fèi)負(fù)擔(dān)比例,合理提高養(yǎng)老保險(xiǎn)個(gè)人繳費(fèi)率,加大政府財(cái)政補(bǔ)貼力度,調(diào)動養(yǎng)老保險(xiǎn)繳費(fèi)積極性,加強(qiáng)養(yǎng)老保險(xiǎn)基金運(yùn)營與管理等,以期為政府等有關(guān)部門的決策和其他省份城鎮(zhèn)基本養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)問題研究提供參考借鑒。
[Abstract]:In the long run and development of the basic old-age insurance system of urban enterprises in our country, it has gradually formed a framework of pension insurance system with Chinese characteristics, which is a combination of multi-level, unified account and individual account. Enterprise and worker individual endowment insurance contribution is the main source of endowment insurance fund, endowment insurance contribution rate is an important adjustment parameter. In recent years, with the increase of economic structure adjustment, Shanxi Province, with coal and steel as the pillar industry, is in the economic situation of overcapacity. The challenge is even more severe, although a circular issued by the Ministry of Human Resources and Social Security and the Ministry of Finance notes that the premium rates for pension insurance will be reduced in phases from May 1st 2016. But at present, the contribution rate of 20% is still very high, which leads to the decline of profit proportion in the fierce market competition, which restricts the development of enterprises, and with the development of the economy. The income level of individual worker is rising ceaselessly, in order to realize the welfare improvement of enterprise and worker individual, should adjust the endowment insurance contribution rate of enterprise and individual reasonably according to both sides' endowment insurance contribution burden ability. In order to achieve the maximum welfare and better promote economic development. Therefore, the basic pension insurance enterprises and individuals in Shanxi Province are studied. In particular, it is of great practical significance to use quantitative analysis method to put forward the corresponding countermeasures and train of thought. This paper starts from the practical problems and uses Maslow's hierarchy of demand theory. On the basis of life cycle hypothesis and fair burden theory, this paper selects the contribution burden of urban enterprise workers' endowment insurance in Shanxi Province as the empirical research object. Using quantitative method, this paper expounds the current situation of endowment insurance contribution burden of urban enterprises in Shanxi province, and points out the main influencing factors of enterprise and worker's individual payment burden. At the same time, the regression analysis is carried out by using statistical software. This paper calculates the upper limit and appropriate level of individual endowment insurance contributions for urban enterprises and workers in Shanxi Province, and finds out that the burden of endowment insurance contributions is heavy at present, which hinders the transformation and development of enterprises. And the burden of payment of workers can be borne within the scope, and there is room for improvement. Finally, through the exploration of the burden of payment of pension insurance of urban enterprises in Shanxi Province, the feasible countermeasures and suggestions are put forward. Such as the appropriate reduction of the proportion of enterprise payment burden, reasonable increase of individual contribution rates of pension insurance, increase the intensity of government financial subsidies, mobilize the enthusiasm of pension insurance contributions, strengthen the operation and management of pension insurance funds, and so on. In order to provide a reference for the government and other relevant departments to make decisions and other provinces and cities basic old-age insurance contribution burden research.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F842.67

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