本文選題：企業(yè)　切入點(diǎn)：養(yǎng)老金替代率　出處：《北京交通大學(xué)》2014年碩士論文

【摘要】：養(yǎng)老金替代率是整個(gè)社會(huì)養(yǎng)老保險(xiǎn)制度體系的關(guān)鍵點(diǎn),與一個(gè)國(guó)家的經(jīng)濟(jì)增長(zhǎng)、財(cái)政收支和社會(huì)保險(xiǎn)制度設(shè)置有關(guān)。我國(guó)人口老齡化程度不斷加深,人口預(yù)期壽命不斷延長(zhǎng),雖然近年來(lái)國(guó)家一直進(jìn)行著提高企業(yè)員工養(yǎng)老金的舉措,但是企業(yè)員工的養(yǎng)老金替代率持續(xù)下降,已經(jīng)跌破了國(guó)際警戒線50%,與國(guó)外相比,我國(guó)的養(yǎng)老金替代率、支柱結(jié)構(gòu)和再分配功能有著不同的特點(diǎn),由于多層次的支付結(jié)構(gòu)尚未建立和完善,且養(yǎng)老金的再分配功能較弱,使得養(yǎng)老保障的可持續(xù)性與公平性也面臨考驗(yàn),極大地影響了養(yǎng)老保險(xiǎn)應(yīng)對(duì)人口老齡化風(fēng)險(xiǎn)的能力和職工退休后生活的質(zhì)量水平。 本文首先對(duì)研究背景和研究意義進(jìn)行了詳細(xì)說(shuō)明,確定了恰當(dāng)?shù)难芯糠椒ú?duì)本文研究相關(guān)的國(guó)內(nèi)外文獻(xiàn)和相關(guān)理論進(jìn)行了認(rèn)真梳理。以往文獻(xiàn)對(duì)養(yǎng)老金替代率問(wèn)題的研究多集中在對(duì)整體替代率的研究,針對(duì)企業(yè)員工養(yǎng)老金替代率的研究以及對(duì)于地區(qū)差異等情況的研究還顯不足。因此本文從企業(yè)員工的角度出發(fā),在分析企業(yè)員工養(yǎng)老金替代率的過(guò)程中,界定了養(yǎng)老金替代率合理水平應(yīng)該考慮的因素,在對(duì)策建議上由國(guó)家合理增加財(cái)政投入,進(jìn)而推動(dòng)制度間、人群間相協(xié)調(diào)的合理的養(yǎng)老金替代率的形成。研究過(guò)程中,本文發(fā)現(xiàn)我國(guó)企業(yè)員工的養(yǎng)老金替代率存在水平過(guò)低、個(gè)人退休金對(duì)應(yīng)的替代率有待提高、養(yǎng)老金替代率存在較大的地區(qū)性差異等三大問(wèn)題。針對(duì)上述問(wèn)題,本文進(jìn)行了詳細(xì)的原因分析,并通過(guò)對(duì)養(yǎng)老金替代率及其相關(guān)方面的中外分析,總結(jié)了我國(guó)企業(yè)員工養(yǎng)老金替代率的發(fā)展應(yīng)該注意的問(wèn)題和國(guó)外養(yǎng)老金替代率方面可以借鑒的發(fā)展經(jīng)驗(yàn)。最后在前文的基礎(chǔ)上,分別從養(yǎng)老金替代率自動(dòng)調(diào)整機(jī)制的建立、確定基礎(chǔ)養(yǎng)老金替代率的合理比例、完善養(yǎng)老金管理和退休年齡調(diào)整幾個(gè)大方面來(lái)為使我國(guó)企業(yè)員工的養(yǎng)老金替代率水平趨向合理提供對(duì)策建議,更好地保障退休老年人的生活質(zhì)量,實(shí)現(xiàn)養(yǎng)老保險(xiǎn)的可持續(xù)發(fā)展。
[Abstract]:The replacement rate of pension is the key point of the whole social old-age insurance system, which is related to the economic growth, fiscal revenue and expenditure of a country and the setting of social insurance system.In China, the aging degree of the population is deepening and the life expectancy of the population is increasing. In recent years, although the government has been carrying out measures to improve the pension of enterprise employees, the replacement rate of pension for enterprise employees has continued to decline.China's pension replacement rate, pillar structure and redistribution function have different characteristics, because the multi-level payment structure has not yet been established and perfected, and the redistributive function of pension is relatively weak.The sustainability and fairness of old-age security are also faced with a test which greatly affects the ability of pension insurance to cope with the risk of population aging and the quality of life of employees after retirement.In this paper, the background and significance of the research are explained in detail, the appropriate research methods are determined, and the relevant domestic and foreign literature and relevant theories are carefully combed.In the past, the researches on the pension replacement rate are mostly focused on the overall replacement rate, but the research on the enterprise employee pension replacement rate and the regional differences are still insufficient.Therefore, from the point of view of enterprise employees, in the process of analyzing the replacement rate of pension for enterprise employees, this paper defines the factors that should be considered in the reasonable level of the replacement rate of pension, and proposes to increase the financial input reasonably by the state in the countermeasures and suggestions.And then promote the formation of reasonable pension replacement rate between institutions and groups.In the course of the research, this paper finds that the level of pension replacement rate is too low, the corresponding replacement rate of individual pension needs to be improved, and there are three major problems, such as large regional differences in pension replacement rate.In view of the above problems, this paper has carried on the detailed reason analysis, and through to the pension substitution rate and the correlation aspect domestic and foreign analysis,This paper summarizes the problems that should be paid attention to in the development of the replacement rate of pension for employees in our country and the development experience of the replacement rate of pension in foreign countries.Finally, on the basis of the above, from the establishment of the automatic adjustment mechanism of the pension replacement rate, the reasonable proportion of the basic pension replacement rate is determined.In order to improve pension management and adjust retirement age in order to make the level of pension replacement rate of enterprise staff in our country more reasonable to provide countermeasures and suggestions to better protect the quality of life of retired elderly and realize the sustainable development of pension insurance.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F272.92;F842.67

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 徐穎;;基本養(yǎng)老保險(xiǎn)替代率指數(shù)化調(diào)整機(jī)制研究[J];現(xiàn)代經(jīng)濟(jì)探討;2010年05期

，

本文編號(hào)：1706164