本文選題：收入分配 + 國(guó)民收入　； 參考：《中國(guó)勞動(dòng)》2013年09期

【摘要】：改革開(kāi)放以來(lái),我國(guó)經(jīng)濟(jì)取得了快速發(fā)展,但收入分配差距也隨之?dāng)U大并已到了畸高的程度,而初次分配問(wèn)題尤為突出。養(yǎng)老保險(xiǎn)作為調(diào)節(jié)收入分配的綜合手段和有效工具,不只具有傳統(tǒng)認(rèn)識(shí)中的再分配功能,也有助于初次分配公平。養(yǎng)老保險(xiǎn)繳費(fèi)能夠調(diào)節(jié)初次分配中政府、企業(yè)和勞動(dòng)者之間的收入格局,但由于企業(yè)轉(zhuǎn)嫁繳費(fèi)負(fù)擔(dān)的可能性,加之繳費(fèi)基數(shù)不實(shí)、繳費(fèi)率虛高的客觀存在,養(yǎng)老保險(xiǎn)制度使得我國(guó)初次分配格局更加難以有效均衡。因此,應(yīng)改革優(yōu)化現(xiàn)行養(yǎng)老保險(xiǎn)繳費(fèi)政策,降低企業(yè)繳費(fèi)率,并進(jìn)行相關(guān)綜合配套改革。
[Abstract]:Since the reform and opening up, China's economy has made rapid development, but the income distribution gap has also expanded to an unusually high degree, and the initial distribution problem is particularly prominent. As a comprehensive means and effective tool to regulate income distribution, old-age insurance not only has the function of redistribution in traditional cognition, but also contributes to the fairness of initial distribution. Endowment insurance contributions can adjust the income pattern between the government, enterprises and workers in the initial distribution. However, due to the possibility of enterprises passing on the burden of payment, and the fact that the base of payment is not real, the objective existence of false payment rates exists. The endowment insurance system makes the initial distribution pattern more difficult to balance effectively. Therefore, we should reform and optimize the current endowment insurance payment policy, reduce the enterprise contribution rate, and carry out related comprehensive reform.
【作者單位】： 西南財(cái)經(jīng)大學(xué);
【基金】：中央高�；究蒲袠I(yè)務(wù)費(fèi)專項(xiàng)資金資助項(xiàng)目“養(yǎng)老保險(xiǎn)調(diào)節(jié)收入分配的作用機(jī)理及效果研究——基于不同所有制企業(yè)及其職工視角的分析”(項(xiàng)目編號(hào)為JBK1307024)~~
【分類號(hào)】：F842.6

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本文編號(hào)：1827356