【摘要】：1997年天津市頒布并實(shí)施了《天津市城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)條例》，經(jīng)過(guò)十幾年堅(jiān)持不懈的努力，天津市城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)制度日臻完善，，然而世事皆非盡善盡美，天津市城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)也不例外，在運(yùn)行中也存在著亟待解決的問(wèn)題——繳費(fèi)率不適度。本文的研究目的是在合意的養(yǎng)老保險(xiǎn)替代率下使天津市的企業(yè)、職工個(gè)人繳費(fèi)率和財(cái)政負(fù)擔(dān)能力回歸到適度的水平。 文章除緒論外主要由以下四部分組成：第一章對(duì)本文所涉及的基本概念給予了科學(xué)界定以及相關(guān)的基礎(chǔ)理論進(jìn)行了具體闡述。第二章利用基本消費(fèi)支出法和人均工資收入法估算出天津市城鎮(zhèn)職工養(yǎng)老保險(xiǎn)的合意替代率下限及上限。第三章首先以馬克思主義政治經(jīng)濟(jì)學(xué)理論和柯布-道格拉斯生產(chǎn)函數(shù)為思想基礎(chǔ)，對(duì)天津市養(yǎng)老保險(xiǎn)的“應(yīng)然企業(yè)繳費(fèi)率”進(jìn)行參數(shù)估計(jì)，提出降低企業(yè)繳費(fèi)率的建議。天津市社會(huì)保障財(cái)政系數(shù)偏低，通過(guò)對(duì)天津市短期內(nèi)GDP以及財(cái)政收支狀況的預(yù)測(cè)，在降低企業(yè)繳費(fèi)率的背景下作出提高財(cái)政支出中用于城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)補(bǔ)貼比例的決定，并給出優(yōu)化天津市財(cái)政支出結(jié)構(gòu)的建議。然后以天津市養(yǎng)老保險(xiǎn)的“應(yīng)然企業(yè)繳費(fèi)率”為已知條件，運(yùn)用模型分別估算出天津市養(yǎng)老金合意替代率下限、上限以及現(xiàn)行替代率下的職工個(gè)人適度繳費(fèi)率，最后對(duì)不同個(gè)人繳費(fèi)率下的資金平衡狀況進(jìn)行了探討，經(jīng)過(guò)這一系列的計(jì)算分析確定出最優(yōu)職工個(gè)人繳費(fèi)率。第四章是在前幾章分析的基礎(chǔ)上，得出了天津市城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)的企業(yè)、個(gè)人最優(yōu)繳費(fèi)率及財(cái)政用于養(yǎng)老保險(xiǎn)補(bǔ)貼的適度負(fù)擔(dān)比例的結(jié)論，最后根據(jù)結(jié)論提出了相關(guān)政策建議。
[Abstract]:In 1997, Tianjin promulgated and implemented the regulations of Tianjin Municipality on Endowment Insurance for employees in Urban Enterprises. After more than ten years of unremitting efforts, Tianjin's old-age insurance system for employees of urban enterprises is becoming more and more perfect, but nothing in the world is perfect. Tianjin city enterprise worker endowment insurance is no exception, also has the question which urgently needs to be solved in the operation-the contribution rate is not appropriate. The purpose of this paper is to return the contribution rate and financial burden ability of Tianjin enterprises and employees to a moderate level under the favorable replacement rate of old-age insurance. In addition to the introduction, the article mainly consists of the following four parts: the first chapter gives a scientific definition of the basic concepts involved in this paper and related basic theories. The second chapter estimates the lower bound and upper limit of the desirable replacement rate of the urban workers' pension insurance in Tianjin by using the basic consumption expenditure method and the per capita wage income method. In the third chapter, based on Marxist political economic theory and Cobb-Douglas production function, the paper estimates the "contribution rate" of Tianjin pension insurance, and puts forward some suggestions to reduce the enterprise contribution rate. The financial coefficient of social security in Tianjin is on the low side. Based on the prediction of GDP and fiscal revenue and expenditure in Tianjin in the short term, this paper makes a decision to increase the proportion of the subsidy of pension insurance for employees in urban enterprises under the background of reducing the contribution rate of enterprises. Suggestions on optimizing the structure of financial expenditure in Tianjin are also given. Then, based on the known contribution rate of Tianjin pension insurance, this paper estimates the lower limit, upper limit and appropriate contribution rate of employee under the current replacement rate of Tianjin pension by using the model. Finally, the balance of funds under different individual contribution rates is discussed, and the optimal individual contribution rate is determined through this series of calculation and analysis. The fourth chapter is based on the analysis of the previous chapters, and draws the conclusion that the enterprises of Tianjin urban enterprises endowment insurance, the individual optimal contribution rate and the proportion of appropriate financial burden used in pension insurance subsidies. Finally, some policy suggestions are put forward according to the conclusion.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.67

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