本文關(guān)鍵詞： 養(yǎng)老保險 全國統(tǒng)籌 省級統(tǒng)籌 收入再分配　出處：《遼寧大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：據(jù)研究學(xué)者預(yù)測，在未來的20年將是我國人口老齡化發(fā)展的最快時期。在人口老齡化的巨大壓力下，我國政府已建立了多層次養(yǎng)老保險體系，主要包括基本養(yǎng)老保險，企業(yè)補充養(yǎng)老保險以及個人儲蓄養(yǎng)老保險。目前來看，我國的養(yǎng)老保險體系是比較完備的，但仍然存在一些問題，其中養(yǎng)老保險統(tǒng)籌層次較低的問題日益凸顯。通常來說，養(yǎng)老保險統(tǒng)籌層次包括全國統(tǒng)籌、省級統(tǒng)籌、縣市級統(tǒng)籌三個層次。其中縣市級統(tǒng)籌是比較低的統(tǒng)籌層次，省級統(tǒng)籌是中間過渡的統(tǒng)籌層次，全國統(tǒng)籌是我國最高的養(yǎng)老保險統(tǒng)籌層次。在養(yǎng)老保險統(tǒng)籌層次較低的情況下，養(yǎng)老保險的收入再分配功能會大打折扣，限制了養(yǎng)老保險基金的使用效率。鑒于此，我國政府對于提升養(yǎng)老保險統(tǒng)籌層次的改革方案不斷深化，從1987年提出養(yǎng)老保險省級統(tǒng)籌改革理念至2010年我國基本實現(xiàn)了全國范圍內(nèi)的省級統(tǒng)籌整整經(jīng)歷了23年的時間。與省級統(tǒng)籌相比，，養(yǎng)老保險全國統(tǒng)籌將要面臨的問題和發(fā)展阻力會更加復(fù)雜，提升的難度也會大大增加。目前，我國社會保險法草案中已經(jīng)明確提出了養(yǎng)老保險統(tǒng)籌層次提升的進一步規(guī)劃，即盡早實現(xiàn)全國統(tǒng)籌。那么，養(yǎng)老保險的全國統(tǒng)籌究竟有哪些優(yōu)點？養(yǎng)老金全國統(tǒng)籌給付及計發(fā)方案該如何設(shè)定？與省級統(tǒng)籌相比，全國統(tǒng)籌的收入再分配效應(yīng)如何？本文將從行業(yè)的視角下對以上問題進行深入分析。本文的邏輯結(jié)構(gòu)大致如下：首先，對養(yǎng)老保險統(tǒng)籌層次的相關(guān)概念及我國現(xiàn)狀進行介紹，為下文的研究提供理論基礎(chǔ)和歷史依據(jù)。然后，對全國統(tǒng)籌養(yǎng)老金給付及計發(fā)方案進行設(shè)定，再此基礎(chǔ)上進一步的測算出分行業(yè)的全國統(tǒng)籌養(yǎng)老金模擬給付水平。再然后是本文的核心部分，即在行業(yè)的視角下，以設(shè)定的全國統(tǒng)籌不同方案為基礎(chǔ)，從橫向和縱向兩個角度，由淺至深的分析養(yǎng)老保險全國統(tǒng)籌的收入再分配效應(yīng)。最后，在前文的研究基礎(chǔ)上進行總結(jié)歸納，并對我國實現(xiàn)養(yǎng)老保險全國統(tǒng)籌的路徑給出合理化建議。
[Abstract]:According to the prediction made by researchers, the next 20 years will be the fastest period for the aging of the population in China. Under the tremendous pressure of the aging population, our government has established a multi-level pension insurance system, which mainly includes basic old-age insurance. At present, the endowment insurance system of our country is relatively complete, but there are still some problems, among which the problem of the lower level of the overall planning of the endowment insurance is becoming increasingly prominent. Generally speaking, The overall planning level of old-age insurance includes three levels: national overall planning, provincial overall planning and county and municipal overall planning. Among them, county and city overall planning is a relatively low overall planning level, and provincial overall planning is the intermediate transition overall planning level. National overall planning is the highest overall planning level of endowment insurance in our country. In the case of lower overall level of pension insurance, the income redistribution function of pension insurance will be greatly reduced, which limits the efficiency of the use of pension insurance fund. Our government's reform plan to upgrade the overall level of pension insurance has been deepened. From 1987, the concept of provincial overall planning reform of endowment insurance was put forward, and in 2010, China basically realized the overall plan of provincial level in the whole country for 23 years. The problems and obstacles to the development of the overall plan of the national endowment insurance will be more complicated, and the difficulty of upgrading will be greatly increased. At present, the draft social insurance law of our country has clearly proposed a further plan for the upgrading of the overall planning level of the endowment insurance. That is to say, realize the national overall planning as soon as possible. So, what are the advantages of the national overall planning of the old-age insurance? How to set up the pension national overall plan to pay and plan to develop? Compared with provincial overall planning, what is the effect of income redistribution in the whole country? The logical structure of this paper is as follows: first of all, the related concepts of the overall level of pension insurance and the status quo of our country are introduced. To provide the theoretical basis and historical basis for the following research. Then, to set up the national overall pension payment and development plan, On the basis of this, we further calculate the level of simulated pension payment in different industries. Then, the core part of this paper, that is, from the perspective of the industry, is based on the different national overall plan. From the perspective of horizontal and vertical, this paper analyzes the income redistribution effect of endowment insurance from shallow to deep. Finally, on the basis of the previous research, we summarize and sum up. And gives the rational suggestion to our country to realize the endowment insurance as a whole.
【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】：2013
【分類號】：F842.67;F124.7

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