發(fā)布時間：2018-05-24 17:34

  本文選題：養(yǎng)老金 + 養(yǎng)老金替代率　； 參考：《內(nèi)蒙古財經(jīng)大學(xué)》2017年碩士論文

【摘要】：養(yǎng)老金替代率是一個國家或地區(qū)養(yǎng)老保險制度體系的重要組成部分,是衡量退休人員養(yǎng)老金保障水平的重要參考指標。養(yǎng)老金替代率一般是指養(yǎng)老金與某種不同定義的工資收入之比。我國城鎮(zhèn)職工的養(yǎng)老金替代率在2005年至2014年間經(jīng)歷了十連調(diào),但由于養(yǎng)老金制度設(shè)計本身、人口老齡化、養(yǎng)老金保值增值程度低等因素,我國城鎮(zhèn)職工的養(yǎng)老金替代率卻呈現(xiàn)了不斷下降的趨勢。養(yǎng)老金替代率的下降使得退休職工的生活質(zhì)量相對下降,同時增加了養(yǎng)老金制度的信任危機,弱化了養(yǎng)老金制度的再分配功能,不利于代際公平的實現(xiàn)。本文從對2005~2014年人均養(yǎng)老金收入和社會平均工資十年數(shù)據(jù)的核算著手,分析了城鎮(zhèn)職工養(yǎng)老金替代率的演變趨勢,得出了養(yǎng)老金替代率不斷下降的結(jié)果,以及養(yǎng)老金替代率的下降可能產(chǎn)生的影響。然后從養(yǎng)老金制度設(shè)計本身、人口老齡化、養(yǎng)老金保值增值程度低三個角度探析養(yǎng)老金替代率下降的原因。在養(yǎng)老金制度設(shè)計角度,又分別從繳費基數(shù)、繳費年限、退休年齡、社會平均工資四個方面分析了其對養(yǎng)老金替代率的影響。隨著我國人口老齡化程度的加深,勞動年齡人口的比重在下降,老年人口的比重在上升,老年撫養(yǎng)比不斷提高,增加了對養(yǎng)老金的需求,減少了養(yǎng)老金的供給,使整體的養(yǎng)老金替代率下降。此外,養(yǎng)老金保值增值程度低也是影響?zhàn)B老金替代率下降的重要因素,由于我國養(yǎng)老金儲備不足、個人賬戶“空賬”運行、市場化運營程度不高、投資收益率低等原因,無法有效實現(xiàn)養(yǎng)老金的保值增值,從而降低了養(yǎng)老金替代率�；�于影響?zhàn)B老金替代率下降的因素,提出相應(yīng)的對策建議,著重調(diào)整養(yǎng)老金繳納基數(shù)的上下限、延長繳費年限、延遲退休、有效實施全面“二孩”政策、多元化養(yǎng)老金投資渠道、加強養(yǎng)老金監(jiān)管等,以期可以作為參考,從而可以緩解養(yǎng)老金替代率的下降態(tài)勢,提升退休職工的生活保障水平。
[Abstract]:The replacement rate of pension is an important part of the pension insurance system of a country or a region, and is an important reference index to measure the pension security level of retirees. Pension replacement rate is generally defined as the ratio of pension to a different definition of wage income. The replacement rate of pension for urban workers in China went through ten consecutive adjustments between 2005 and 2014. However, due to the design of the pension system itself, the aging population, the low degree of maintaining and increasing the value of pensions, and so on, However, the pension replacement rate of urban workers in China has shown a declining trend. The decline of the pension replacement rate makes the quality of life of the retired workers decline, at the same time increases the trust crisis of the pension system, weakens the redistribution function of the pension system, and is not conducive to the realization of intergenerational equity. This paper begins with the calculation of the ten years' data of per capita pension income and social average wage from 2005 to 2014, analyzes the evolvement trend of the pension replacement rate of urban workers, and draws the result that the pension replacement rate is declining continuously. And the possible impact of a decline in pension replacement rates. Then the reasons for the decline of pension replacement rate are analyzed from three angles: the design of pension system itself, the aging population and the low degree of maintaining and increasing the value of pension. From the angle of pension system design, this paper analyzes its influence on the replacement rate of pension from four aspects: the base of payment, the years of contribution, the age of retirement and the average social wage. With the deepening of the aging of the population in China, the proportion of the working-age population is declining, the proportion of the elderly population is increasing, and the dependency ratio of the elderly is constantly increasing. This has increased the demand for pensions and reduced the supply of pensions. Reduce the overall pension replacement rate. In addition, the low degree of maintaining and increasing the value of pension is also an important factor affecting the decline of pension replacement rate. Due to the shortage of pension reserves, the operation of "empty account" in personal accounts, the low degree of market-oriented operation and the low rate of return on investment, etc. It is impossible to effectively maintain and increase the value of pension, thus reducing the replacement rate of pension. Based on the factors affecting the decline of the pension replacement rate, this paper puts forward the corresponding countermeasures and suggestions, emphasizes on adjusting the upper and lower limits of the base of pension payment, prolongs the contributory years, delays retirement, and effectively implements the comprehensive "two-child" policy. Diversification of pension investment channels, strengthening pension supervision and so on, in order to serve as a reference, so as to ease the decline of pension replacement rate, improve the living security level of retired workers.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)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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