本文選題：繳費(fèi)能力　切入點(diǎn)：城鎮(zhèn)職工養(yǎng)老保險(xiǎn)　出處：《遼寧大學(xué)》2017年碩士論文

【摘要】：本文基于我國城鎮(zhèn)企業(yè)養(yǎng)老保險(xiǎn)繳費(fèi)水平現(xiàn)狀分析,結(jié)合理論論證、數(shù)學(xué)模型構(gòu)建和實(shí)證分析,測算了我國城鎮(zhèn)企業(yè)養(yǎng)老保險(xiǎn)繳費(fèi)能力。其中根據(jù)不同所有制和不同地區(qū)的差異分別測算了企業(yè)養(yǎng)老保險(xiǎn)最大繳費(fèi)能力。結(jié)果顯示我國現(xiàn)行制度繳費(fèi)率高于企業(yè)最大繳費(fèi)能力。然后,在企業(yè)最大繳費(fèi)能力測算結(jié)果基礎(chǔ)上,將各所有制企業(yè)中繳費(fèi)能力最低和最高的繳費(fèi)能力值,分別作為城鎮(zhèn)職工養(yǎng)老保險(xiǎn)降費(fèi)空間上下限的測算基礎(chǔ),結(jié)合現(xiàn)行制度繳費(fèi)率,構(gòu)建了城鎮(zhèn)職工養(yǎng)老保險(xiǎn)降費(fèi)空間模型。在關(guān)于降費(fèi)空間的實(shí)證分析中,通過對各地區(qū)賦以權(quán)數(shù),計(jì)算出了經(jīng)過地區(qū)差異調(diào)整的各所有制企業(yè)最大繳費(fèi)能力,其中國有控股企業(yè)、集體企業(yè)、私營企業(yè)和外資企業(yè)的最大繳費(fèi)能力分別為17.91%、17.85%、18.11%和19.15%,從而將集體企業(yè)和外資企業(yè)的最大繳費(fèi)能力代入降費(fèi)空間模型,測算出我國城鎮(zhèn)職工養(yǎng)老保險(xiǎn)降費(fèi)空間。其次,根據(jù)現(xiàn)實(shí)政策參考的需要,將降費(fèi)空間結(jié)果進(jìn)行取整處理,得到城鎮(zhèn)職工養(yǎng)老保險(xiǎn)降費(fèi)空間為[1%,3%]。再次,文章根據(jù)降費(fèi)空間上下限以及現(xiàn)行制度繳費(fèi)率進(jìn)行了養(yǎng)老保險(xiǎn)基金收支平衡預(yù)測,通過比較,發(fā)現(xiàn)按降費(fèi)空間上限實(shí)施高降費(fèi),將使養(yǎng)老保險(xiǎn)基金收支缺口比現(xiàn)實(shí)情況提前五年出現(xiàn)。最后,文章提出了實(shí)施降費(fèi)的路徑選擇,其中降費(fèi)路徑的選擇要依據(jù)制度繳費(fèi)率向企業(yè)繳費(fèi)能力收斂、確保養(yǎng)老基金收支平衡和政府財(cái)政補(bǔ)貼可承受三個(gè)原則。并且,在實(shí)施降費(fèi)的過程中,為了應(yīng)對降費(fèi)措施產(chǎn)生的負(fù)效應(yīng),要將繳費(fèi)基數(shù)、遵繳率以及養(yǎng)老金替代率與繳費(fèi)率進(jìn)行聯(lián)動調(diào)整。本文除緒論外,主要分為五章,具體內(nèi)容如下:第一章是相關(guān)概念界定及基礎(chǔ)理論,主要對研究中需要使用三個(gè)重要概念進(jìn)行了內(nèi)涵界定,其中包括企業(yè)繳費(fèi)能力、城鎮(zhèn)職工養(yǎng)老保險(xiǎn)繳費(fèi)水平、降費(fèi)空間,同時(shí)對企業(yè)利潤核算、社會保障適度水平、養(yǎng)老保險(xiǎn)基金收支平衡三個(gè)相關(guān)基礎(chǔ)理論進(jìn)行論述。第二章分析了我國城鎮(zhèn)企業(yè)養(yǎng)老保險(xiǎn)繳費(fèi)水平現(xiàn)狀及降費(fèi)原因,通過相關(guān)統(tǒng)計(jì)數(shù)據(jù)分析,得到我國城鎮(zhèn)企業(yè)養(yǎng)老保險(xiǎn)繳費(fèi)水平現(xiàn)狀,并對實(shí)施城鎮(zhèn)職工養(yǎng)老保險(xiǎn)降費(fèi)的原因進(jìn)行了理論闡述。第三章分析了我國城鎮(zhèn)企業(yè)養(yǎng)老保險(xiǎn)繳費(fèi)能力,首先根據(jù)企業(yè)利潤核算理論,并結(jié)合當(dāng)前經(jīng)濟(jì)發(fā)展實(shí)際情況,在改進(jìn)已有的繳費(fèi)能力測算模型的基礎(chǔ)上,構(gòu)建了城鎮(zhèn)企業(yè)養(yǎng)老保險(xiǎn)繳費(fèi)能力模型,并運(yùn)用統(tǒng)計(jì)數(shù)據(jù)進(jìn)行測算分析和檢驗(yàn)。第四章測算了未來城鎮(zhèn)職工養(yǎng)老保險(xiǎn)降費(fèi)空間,其中以企業(yè)最大繳費(fèi)能力測算結(jié)果為基礎(chǔ),建立降費(fèi)空間模型,進(jìn)而測算出未來城鎮(zhèn)職工養(yǎng)老保險(xiǎn)降費(fèi)空間,并且根據(jù)地區(qū)差異對降費(fèi)空間結(jié)果進(jìn)行了調(diào)整。同時(shí),提出了城鎮(zhèn)職工養(yǎng)老保險(xiǎn)降費(fèi)路徑及其選擇依據(jù)。第五章是結(jié)論與政策建議,根據(jù)前述分析得出基本結(jié)論,并針對結(jié)論所反映的問題提出切實(shí)可行的政策建議。
[Abstract]:Based on the analysis of the status quo of endowment insurance contributions in urban enterprises in China, this paper calculates the contribution capacity of urban enterprises in China by combining theoretical argumentation, mathematical model construction and empirical analysis.According to the differences of different ownership and different regions, the maximum contribution capacity of enterprise endowment insurance is calculated.The results show that the contribution rate of the current system is higher than the maximum contribution capacity of the enterprise.Then, on the basis of the results of the calculation of the maximum contribution capacity of the enterprise, the lowest and highest contribution capacity values of the enterprises under ownership are respectively used as the basis for calculating the upper and lower limits of the space for reducing the fees of the urban workers' pension insurance.Combined with the current system contribution rate, this paper constructs a space model of reducing urban workers' pension insurance fees.In the empirical analysis of the space for reducing fees, by assigning weights to various regions, we calculate the maximum contribution capacity of all ownership enterprises adjusted by regional differences, in which state-owned holding enterprises, collective enterprises,The maximum contribution capacity of private enterprises and foreign-funded enterprises is 17.91% and 19.15%, respectively. Thus, the maximum contribution capacity of collective enterprises and foreign-funded enterprises is substituted into the space model of reducing fees, and the space of reducing the cost of old-age insurance for urban workers in our country is calculated.Secondly, according to the need of practical policy reference, the result of reducing fee space is processed, and the space of reducing the cost of urban workers' endowment insurance is [1] 3%.Thirdly, according to the upper and lower limits of the reduction space and the contribution rate of the current system, the article forecasts the balance of income and expenditure of the pension insurance fund. Through comparison, it is found that according to the upper limit of the reduced fee space, the implementation of the high fee reduction,Will make endowment insurance fund income and expenditure gap than the reality of five years ahead of the emergence.Finally, the paper puts forward the path choice of implementing fee reduction, in which the choice of fee reduction path should converge to the enterprise's ability to pay according to the system contribution rate, and ensure the balance of income and expenditure of the pension fund and the three principles that the government financial subsidy can bear.Moreover, in order to deal with the negative effects of fee reduction measures, the base of payment, compliance rate, pension replacement rate and contribution rate should be adjusted in the process of implementing fee reduction.In addition to the introduction, this paper is divided into five chapters, the specific contents are as follows: the first chapter is related to the definition of concepts and basic theory, mainly the need to use three important concepts in the study to define the connotations, including the enterprise's ability to pay,At the same time, the paper discusses three basic theories of enterprise profit accounting, social security moderate level and pension insurance fund balance.The second chapter analyzes the current situation and reasons of the urban enterprises' endowment insurance contributions, and obtains the status quo of the urban enterprises' endowment insurance payment level through the analysis of the relevant statistical data.And the implementation of urban workers pension insurance fee reduction reasons for theoretical elaboration.The third chapter analyzes the contribution ability of urban enterprises' endowment insurance in China. Firstly, according to the theory of enterprise profit accounting and the actual situation of current economic development, the paper improves the existing model of payment ability calculation.The model of urban enterprise endowment insurance contribution ability is constructed, and the statistical data are used to calculate and test it.The fourth chapter calculates the future urban workers pension insurance fee reduction space, which based on the results of the enterprise's maximum contribution capacity, establish a model of reducing the cost space, and then calculate the future urban workers pension insurance fee reduction space.And according to the regional differences, the spatial results of fee reduction are adjusted.At the same time, the paper puts forward the way to reduce the pension insurance fee and its selection basis.The fifth chapter is the conclusion and policy recommendations, according to the above analysis to draw the basic conclusions, and the conclusion reflected in the problems put forward practical policy recommendations.
【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】：2017
【分類號】：F842.67

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