本文關(guān)鍵詞： 機(jī)關(guān)事業(yè)單位 養(yǎng)老保險并軌 合意繳費水平 國民財富效應(yīng)　出處：《遼寧大學(xué)》2017年博士論文　論文類型：學(xué)位論文

【摘要】：隨著機(jī)關(guān)事業(yè)單位養(yǎng)老保險制度并軌改革的不斷深化,我國養(yǎng)老保險制度由“碎片化”向“大一統(tǒng)”邁出了堅實的一步。養(yǎng)老保障制度擔(dān)負(fù)著國民財富收入再分配的重要職能,財富合理分配的目標(biāo)是要實現(xiàn)公平與效率的統(tǒng)一,最終目的是能夠產(chǎn)生積極的國民財富效應(yīng)。養(yǎng)老保險繳費作為國民財富初次分配和再分配之間的紐帶之一,繳費水平是否合意,從微觀角度來看關(guān)系到機(jī)關(guān)事業(yè)單位養(yǎng)老保險并軌的順利推行,從宏觀角度來看關(guān)系到國民財富的科學(xué)合理分配和國民經(jīng)濟(jì)體系的良性運行。目前機(jī)關(guān)事業(yè)單位養(yǎng)老保險處在并軌改革的初級階段,還需要結(jié)合頂層設(shè)計,逐步完善相關(guān)政策。其中,合意繳費水平就是需要研究的重點問題之一,而能否實現(xiàn)積極的國民財富效應(yīng)正是繳費水平合意性的判定依據(jù)和重要目標(biāo)。機(jī)關(guān)事業(yè)單位并軌改革的動因從中央來看主要是公平性的訴求,從地方上來看主要是可持續(xù)的需要。并軌后,統(tǒng)賬結(jié)合模式在我國養(yǎng)老保險體系中基本成型。隨著并軌改革的不斷深入,補充養(yǎng)老保險制度將會不斷完善。本文從養(yǎng)老保險的宏觀功能定位出發(fā),在“大一統(tǒng)”理念的視角下,以基本養(yǎng)老保險制度一致和補充養(yǎng)老保險對應(yīng)為前提假設(shè),提出機(jī)關(guān)事業(yè)單位并軌養(yǎng)老金合意繳費水平的理論觀點,結(jié)合養(yǎng)老保險公平性和可持續(xù)性的現(xiàn)實目標(biāo)以及養(yǎng)老保險的微觀功能定位,構(gòu)建并軌養(yǎng)老保險三大賬戶的合意繳費率模型,確定合意繳費標(biāo)準(zhǔn),并重點分析機(jī)關(guān)事業(yè)單位養(yǎng)老保險并軌合意繳費水平對國民財富的再分配效應(yīng),對公共財政支出的優(yōu)化效應(yīng)以及對國民財富的增長效應(yīng)。為養(yǎng)老金繳費向合意水平調(diào)整,實現(xiàn)積極的國民財富效應(yīng)提供合理依據(jù)和相關(guān)政策建議。本文通過對養(yǎng)老保險并軌合意繳費水平及其產(chǎn)生的三大國民財富效應(yīng)進(jìn)行研究,得出以下結(jié)論:積極的國民財富效應(yīng)是繳費水平合意性的目標(biāo);關(guān)于合意繳費水平,基礎(chǔ)養(yǎng)老金繳費率具有下調(diào)空間,個人賬戶和職業(yè)年金繳費具有合意性,但職業(yè)年金個人繳費部分處在合意區(qū)間的下限。機(jī)關(guān)事業(yè)單位并軌及合意繳費水平能夠?qū)崿F(xiàn)國民財富更合理的再分配,優(yōu)化公共財政支出水平,促進(jìn)國民財富的增長。全文章節(jié)安排如下:第1章是緒論。主要介紹研究背景及意義、國內(nèi)外研究綜述、研究方法、研究思路以及研究創(chuàng)新與不足。第2章是并軌合意繳費水平的國民財富效應(yīng)相關(guān)理論。重點討論了國民財富稟賦要素公平分配理論、養(yǎng)老保險合意繳費水平理論、養(yǎng)老保險的收入再分配理論、養(yǎng)老保險的國民財富增長效應(yīng)理論。各個理論之間層層遞進(jìn),沿著合意繳費水平的設(shè)計理念,合意繳費水平的標(biāo)準(zhǔn),合意繳費水平產(chǎn)生的國民財富效應(yīng)為邏輯線路。第3章是并軌繳費的發(fā)展歷程及合意性的目標(biāo)。分析并軌雙方繳費的發(fā)展歷程,期間遇到的問題,以及養(yǎng)老保險并軌合意繳費水平的目標(biāo)。第4章是養(yǎng)老保險并軌合意繳費水平。依據(jù)國民財富合理的人口分配格局和養(yǎng)老金精算平衡為原則,對個人賬戶養(yǎng)老金和基礎(chǔ)養(yǎng)老金合意繳費水平進(jìn)行模型設(shè)計和實證分析。依據(jù)國民財富在機(jī)關(guān)事業(yè)單位員工與社會相當(dāng)人員收入分配的公平性和效率性為原則,對職業(yè)年金合意繳費水平進(jìn)行模型設(shè)計和實證分析。第5章是并軌合意繳費水平的國民財富再分配效應(yīng)。本章從國民財富再分配更加注重公平的視角出發(fā),從兩個維度展開分析:一是在保證當(dāng)前養(yǎng)老金待遇水平不變或不過分降低的前提下,通過并軌及合意的繳費水平來擴(kuò)大養(yǎng)老保險收入再分配調(diào)節(jié)的廣度。二是縮小不同收入群體、不同就業(yè)性質(zhì)之間的收入差距,從而提高養(yǎng)老保險收入再分配調(diào)節(jié)的深度。第6章是并軌合意繳費水平的財政支出優(yōu)化效應(yīng)。結(jié)合當(dāng)前財政支出壓力,通過三階(不并軌、并軌、并軌合意繳費水平)情形下的財政支出實證測算,從當(dāng)前和長遠(yuǎn)兩個角度分析并軌合意繳費水平對機(jī)關(guān)事業(yè)單位養(yǎng)老金財政支出的降低水平,分析并軌合意繳費水平為財政支出結(jié)構(gòu)的優(yōu)化提供的操作空間。第7章是并軌合意繳費水平對國民財富的增長效應(yīng)。依據(jù)古典經(jīng)濟(jì)增長理論結(jié)合當(dāng)前供給側(cè)改革降成本的需求,從現(xiàn)收現(xiàn)付制和基金制養(yǎng)老金的性質(zhì)出發(fā),分析養(yǎng)老保險并軌合意繳費水平對國民經(jīng)濟(jì)的增長效應(yīng)。尋求養(yǎng)老保險經(jīng)濟(jì)負(fù)擔(dān)壓力向積極經(jīng)濟(jì)拉力良性轉(zhuǎn)化的有效途徑。第8章是結(jié)論和政策建議。結(jié)合全文研究的基本結(jié)論,提出積極深化養(yǎng)老保險并軌改革,適時適度向合意繳費水平調(diào)整,推動養(yǎng)老保險全國統(tǒng)籌的實現(xiàn),健全養(yǎng)老保險繳費減免機(jī)制,優(yōu)化養(yǎng)老保險公共財政的支出結(jié)構(gòu),拓展籌資渠道,實現(xiàn)基金的保值增值等政策建議。
[Abstract]:With the deepening of the reform of insurance institutions endowment insurance system, the old-age insurance system of our country by the "fragmentation" to "unity" has taken a solid step forward. The old-age security system plays an important role in national wealth redistribution of income, the reasonable distribution of wealth target is to achieve the unity of fairness and efficiency, the ultimate goal is able to generate positive wealth effect. The national pension insurance payment as one of the link between the initial distribution and redistribution of national wealth, the payment level is desirable, from the micro perspective in relation to the authorities and institutions with the pension insurance system and the smooth implementation of the benign operation related to the scientific and rational allocation of national wealth and economic system from a macro perspective at present. The pension insurance institutions in the primary stage of the merger reform, but also requires a combination of top-level design, improve gradually Policy. Among them, one of the key problems that need to study the desired level of payment, and can realize the positive effect of national wealth is the desirability of the payment level judgment and an important goal. The merger motivation reform organizations and institutions from the central point of view is the fairness of the appeal, from the local point of view is sustainable. After the merger, Tongzhang combination mode in forming the basic endowment insurance system in our country. With the deepening of the reform of insurance, supplementary pension insurance system will be perfected. From the macro function of endowment insurance, in the "unified" concept from the perspective of the basic old-age insurance system and supplementary pension insurance for the corresponding premise the theory hypothesis, the merger of the organs and Institutions Pension agreement payment level, combined with the practical goal of endowment insurance fairness and sustainability and support The micro function of the old insurance agreement, payment rate model of pension insurance merger of three accounts, determine the desired payment standard, and focuses on the analysis of the effect of organs and institutions endowment insurance system agreement payment level of national wealth redistribution, to optimize the effect of public expenditure and the growth of national wealth for the pension payment to the effect. The desired level of adjustment, to achieve national positive wealth effect provides reasonable basis and related policy suggestions. This paper to study the merger of pension insurance agreement and the payment level three national wealth effect, draw the following conclusions: the positive wealth effect is the contribution level of the desirability of the target; about the appropriate payment level, the basic pension payment the rate has reduced space, personal accounts and occupation pension contribution has desirable, but the occupation pension personal contributions in place The lower limit of Italy interval. The redistribution of the merger of the organs and institutions and acceptable payment level to achieve national wealth more reasonable, to optimize the public expenditure level, promote the growth of national wealth. The thesis is arranged as follows: the first chapter is the introduction. It mainly introduces the research background and significance, research review, research methods at home and abroad, research ideas and research innovation and shortcomings. The second chapter is the theory of national wealth effect merger payment level. Agreement focuses on national wealth factor endowment theory of distributive justice, endowment insurance agreement payment level theory, the theory of income redistribution of pension insurance, endowment insurance, the growth of national wealth effect theory. The theory between the layers, along the design concept of payment level agreement the agreement, payment standard, national wealth effect agreement payment level generated for the logic circuit. The third chapter is the system of payment The development course and the desirability of the target. Analysis of the development of the merger of both sides pay, the problems encountered during the target, and the merger of pension insurance agreement payment level. The fourth chapter is the merger of pension insurance agreement payment level. According to national wealth and reasonable population distribution pattern and pension actuarial balance principle, analysis model and design empirical research on pensions and personal accounts of basic pension payment level agreement. According to national wealth in the organs and institutions of staff and social personnel income distribution fairness and efficiency principle, analysis model design and Empirical of occupation pension payment level agreement. The fifth chapter is the redistribution of national wealth effect payment level. The merger agreement chapter the redistribution of national wealth to pay more attention to fairness perspective, from two aspects: one is the analysis to ensure that the current level of pension benefits The premise of constant or not too lower under the payment level and through merger agreement to expand pension income distribution. Two is to narrow the breadth of different income groups, the income gap between different employment nature, so as to improve the pension income redistribution adjustment depth. The sixth chapter is the optimization effect of fiscal expenditure merger agreement payment level. Combined with the current fiscal expenditure pressure, by the three order (not the merger, merger, merger agreement payment level) estimates of fiscal expenditure empirical case analysis, merger agreement payment level of the organs and institutions of the pension expenditure reduction level from the two angles of current and long-term, the merger agreement for payment level analysis to optimize the structure of fiscal expenditure to provide the operation of space. The seventh chapter is the payment level of merger agreement growth of national wealth effect. According to the classical theory of economic growth with the current supply Reducing the cost of demand side reforms, starting from the nature of the PAYG system and the pension fund system, analysis of the growth of the pension insurance system agreement payment level of the national economy. The economic burden of endowment insurance for the effect of pressure to the effective way of positive economic tension benign transformation. The eighth chapter is the conclusion and policy recommendations combined with the basic conclusions of the dissertation. The pension insurance system, deepen the reform, timely and appropriate to the desired level of payment adjustment, promote the implementation of the national old-age insurance, improve the pension insurance payment relief mechanism, to optimize the expenditure structure of endowment insurance of public finance, expand financing channels, increase the value of the fund and other policy recommendations.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2017
【分類號】：F842.67

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