本文選題：養(yǎng)老保險(xiǎn)　切入點(diǎn)：收入再分配　出處：《復(fù)旦大學(xué)》2013年碩士論文

【摘要】：養(yǎng)老保險(xiǎn)事關(guān)國(guó)民福祉,其不僅具有保險(xiǎn)的功能,而且不同養(yǎng)老保險(xiǎn)制度通過(guò)繳費(fèi)和養(yǎng)老金待遇計(jì)發(fā)方式的不同設(shè)計(jì)還可能具有收入分配效應(yīng)。同時(shí),政府對(duì)養(yǎng)老保險(xiǎn)的財(cái)政補(bǔ)貼是其再分配效應(yīng)的重要支撐。 在人口老齡化不斷加劇和統(tǒng)籌城鄉(xiāng)社會(huì)保障體系的趨勢(shì)下,成都市率先出臺(tái)了針對(duì)城鄉(xiāng)居民的《成都市城鄉(xiāng)居民養(yǎng)老保險(xiǎn)試行辦法》,與全國(guó)“新農(nóng)保"和城鎮(zhèn)居民養(yǎng)老保險(xiǎn)制度不同,該辦法參照城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險(xiǎn)設(shè)計(jì),在繳費(fèi)檔次的設(shè)定和政府的補(bǔ)貼方式上都有其獨(dú)特性。 本文根據(jù)成都市城鄉(xiāng)居民養(yǎng)老保險(xiǎn)的制度設(shè)計(jì)構(gòu)建精算模型,通過(guò)純收益、替代率和政府財(cái)政負(fù)擔(dān)水平三個(gè)指標(biāo)的測(cè)算,考察其在收入分配方面的效應(yīng)和政府財(cái)政負(fù)擔(dān)水平。結(jié)果發(fā)現(xiàn),總體上該養(yǎng)老保險(xiǎn)制度利于參保年限較多的年輕一代,且養(yǎng)老保險(xiǎn)財(cái)富有逆向收入轉(zhuǎn)移的傾向,省級(jí)政府和成都市地方政府的財(cái)政負(fù)擔(dān)均不大,省級(jí)補(bǔ)貼分擔(dān)了大部分壓力。 本文的政策含義是,針對(duì)不同的繳費(fèi)檔次應(yīng)給予養(yǎng)老保險(xiǎn)繳費(fèi)不同的補(bǔ)貼比率,同時(shí)提高較低繳費(fèi)檔次參保人員個(gè)人賬戶的收入水平,以更多地保障低收入人群在養(yǎng)老保險(xiǎn)補(bǔ)貼中的獲益。
[Abstract]:The pension insurance is related to the national welfare. It not only has the function of insurance, but also the different design of different pension insurance system through the payment and pension treatment may also have the effect of income distribution. The government's subsidy to endowment insurance is an important support for its redistribution effect. Under the trend of increasing population aging and coordinating the urban and rural social security system, Chengdu took the lead in issuing the "trial measures for Urban and Rural residents' Pension Insurance", which is different from the national "New Rural Insurance" and the "urban residents' old-age insurance system." this method refers to the design of basic old-age insurance for employees of urban enterprises. In the payment of the level of the setting and government subsidies have their uniqueness. This paper constructs an actuarial model according to the system design of urban and rural residents' pension insurance in Chengdu, and calculates the net income, substitution rate and the level of government financial burden. The results show that the old-age insurance system is beneficial to the younger generation who have more years of insurance, and the pension insurance wealth has the tendency of adverse income transfer. Provincial government and Chengdu local government financial burden is not large, provincial subsidies share most of the pressure. The policy implication of this paper is that the pension insurance should be given different subsidy rates for different payment levels, and at the same time, the income level of the individual accounts of those with lower payment levels should be raised. In order to ensure more low-income people in the benefits of pension benefits.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F842.67;F812.45

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本文編號(hào)：1653572