【摘要】：養(yǎng)老金替代率作為本文的研究對象,對于我國基本養(yǎng)老保險制度的設(shè)計和運行都具有至關(guān)重要的影響。養(yǎng)老保險替代率的數(shù)值高低直接影響到養(yǎng)老保險基金的收入和支出情況的均衡性。除此之外,養(yǎng)老保險替代率的水平也是反映我國養(yǎng)老保障水平的一個基本的指標。對于養(yǎng)老保險替代率的設(shè)定,需要進行系統(tǒng)合理的測算,使得養(yǎng)老保險替代率的數(shù)值能夠始終維持在一個比較合理適度的區(qū)間范圍。因為,如果養(yǎng)老保險的替代率水平偏離適度水平太多,過高或過低的替代率水平都會給養(yǎng)老保險體系帶來難以估量的負面影響。本文通過文獻綜述以及定性和定量的方法對養(yǎng)老保險替代率的適度水平進行測算和分析。在定量方面,筆者從需求和供給的角度來進行研究。在需求方面,針對退休職工這一特定群體,為了使其在退休后的老年生活與退休前相比不至于有較大的差距,同時能夠在較大程度上保障退休職工的老年生活質(zhì)量,因此,筆者將遼寧省城鎮(zhèn)企業(yè)退休職工的養(yǎng)老金適度需求水平量化等同于城鎮(zhèn)居民里中等至中等偏高收入群體的基本消費支出水平來進行計算和分析。而在供給方面,本文通過構(gòu)建養(yǎng)老金替代率精算模型,通過研究影響因素與養(yǎng)老金替代率的變動情況來對遼寧省城鎮(zhèn)企業(yè)養(yǎng)老金替代率的適度水平進行分析。本文的內(nèi)容一共可以分成五個部分。第一部分主要是對我國養(yǎng)老保險的相關(guān)概念進行簡單的界定和介紹,同時也對本文研究所依據(jù)的理論基礎(chǔ)做了簡單的闡述和介紹。第二個部分,則是對遼寧省城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險的總體現(xiàn)狀和存在問題進行了分析。第三部分中,則是對遼寧省城鎮(zhèn)企業(yè)職工的養(yǎng)老保險替代率的適度水平進行了測算。主要從需求和供給兩個方面來分別進行測算。文章的第四部分是對遼寧省養(yǎng)老金替代率的動態(tài)調(diào)整機制的分析。文章的最后一部分則是在綜合分析了上述內(nèi)容的前提下,為遼寧省城鎮(zhèn)企業(yè)職工養(yǎng)老保險體系和養(yǎng)老金替代率水平的完善提供了一些對策和建議。
[Abstract]:As the research object of this paper, pension replacement rate plays an important role in the design and operation of the basic endowment insurance system in China. The value of old-age insurance replacement rate directly affects the balance of income and expenditure of pension fund. In addition, the level of old-age insurance replacement rate is also a basic indicator of China's pension security level. For the setting of the replacement rate of the old-age insurance, it is necessary to carry on the systematic and reasonable calculation, so that the value of the replacement rate of the old-age insurance can always be maintained in a reasonable and moderate range. Because, if the replacement rate level of pension insurance deviates from the moderate level too much, too high or too low replacement rate level will bring incalculable negative impact to the pension insurance system. By means of literature review and qualitative and quantitative methods, this paper measures and analyzes the appropriate level of the replacement rate of old-age insurance. In the quantitative aspect, the author carries on the research from the demand and the supply angle. In terms of demand, for this particular group of retired workers, in order to ensure that there is not a large gap between their post-retirement life and their pre-retirement life, and that the quality of life of retired workers can be guaranteed to a greater extent, therefore, The author calculates and analyzes the level of pension moderate demand of retired workers in urban enterprises in Liaoning province, which is equal to the basic consumption expenditure level of middle to middle income group in urban residents. On the supply side, this paper analyzes the appropriate level of pension substitution rate of urban enterprises in Liaoning province by constructing an actuarial model of pension replacement rate and studying the influence factors and changes of pension replacement rate. The content of this article can be divided into five parts altogether. The first part is mainly about the definition and introduction of the related concepts of the endowment insurance in China. At the same time, the theoretical basis of this study is also briefly described and introduced. The second part is the analysis of the general situation and existing problems of the basic old-age insurance of the employees in the urban enterprises of Liaoning province. In the third part, the appropriate level of old-age insurance replacement rate of urban employees in Liaoning province is calculated. Mainly from the demand and supply two aspects to measure separately. The fourth part is the analysis of the dynamic adjustment mechanism of pension replacement rate in Liaoning Province. The last part of the article is based on the comprehensive analysis of the above content, and provides some countermeasures and suggestions for the improvement of the old-age insurance system and the pension replacement rate of urban enterprises in Liaoning Province.
【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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