【摘要】：職業(yè)年金是事業(yè)單位及其職工在依法參加基本養(yǎng)老保險的基礎(chǔ)上，在國家政策引導下自愿建立的補充養(yǎng)老保險制度。自2011年3月23日，《中共中央國務院關(guān)于分類推進事業(yè)單位改革的指導意見》發(fā)布起，事業(yè)單位改革就成為了中國行政管理改革的重要內(nèi)容。中國有126萬個事業(yè)單位，共計3000多萬正式職工，另有900萬離退休人員，總數(shù)超過4000萬人。這個龐大群體的養(yǎng)老保險改革模式自事業(yè)單位大規(guī)模改革浪潮發(fā)起開始，就成為了學術(shù)研究與政府政策制定的重要組成部分。研究事業(yè)單位改革中養(yǎng)老保險的改革顯得尤為重要。事業(yè)單位養(yǎng)老保險制度的改革牽扯到了這3000多萬職工的養(yǎng)老保險改革問題，本文對事業(yè)單位改革中職業(yè)年金的研究具有重要的理論意義和現(xiàn)實意義。本文以事業(yè)單位改革中職業(yè)年金為切入點，運用保險精算模型，對職業(yè)年金的繳費率進行計算和分析。 本文除緒論之外，主要分為四章，具體內(nèi)容如下： 第一章：相關(guān)概念界定及理論基礎(chǔ)。對“事業(yè)單位”、“補充性養(yǎng)老保險”、“職業(yè)年金制度”和“替代率”相關(guān)概念進行界定，闡述了事業(yè)單位養(yǎng)老保險改革中職業(yè)年金建立的生命周期理論、代際交疊模型，，生存公平理論和勞動公平相關(guān)理論。 第二章：職業(yè)年金目標替代率分析。首先，算出改革后事業(yè)單位養(yǎng)老保險替代率，再與事業(yè)單位養(yǎng)老保險改革前的替代率進行比較，改革前和改革后的替代率相減，求出職業(yè)年金目標替代率的上限，其次，計算出城鎮(zhèn)養(yǎng)老金的平均替代率，減去改革后的事業(yè)單位養(yǎng)老保險替代率，從而推算出職業(yè)年金計劃應達到的目標替代率的下限，估算出職業(yè)年金對養(yǎng)老保險補充性保障的目標替代率區(qū)間。 第三章：目標替代率下職業(yè)年金繳費率分析。根據(jù)目標替代率的區(qū)間，運用保險精算中個人賬戶收支平衡原理，通過模型設(shè)定、參數(shù)設(shè)計，并對實證結(jié)果進行分析，進而計算職業(yè)年金繳費率的區(qū)間。并且計算了最新頒布的職業(yè)年金政策的繳費率下的替代率。 第四章：結(jié)論及政策建議。主要是在職業(yè)年金繳費率測算和分析的基礎(chǔ)上，得出結(jié)論，并對中國職業(yè)年金的建立提出相關(guān)對策和建議。
[Abstract]:Occupational annuity is the supplementary endowment insurance system that institutions and their employees voluntarily establish under the guidance of national policies on the basis of participating in basic endowment insurance according to law. Since March 23, 2011, "the CPC Central Committee and the State Council on the classification of the reform of institutions" issued, the reform of institutions has become an important content of China's administrative reform. China has 1.26 million institutions, more than 30 million formal workers, and another 9 million retirees, a total of more than 40 million. The pension insurance reform model of this huge group has become an important part of academic research and government policy formulation since the launch of large-scale reform of institutions. It is particularly important to study the reform of endowment insurance in the reform of institutions. The reform of pension insurance system in institutions involves the reform of pension insurance for more than 30 million employees. This paper has important theoretical and practical significance for the study of occupational annuity in the reform of institutions. In this paper, the contribution rate of occupational annuity is calculated and analyzed by using the actuarial model of insurance. In addition to the introduction, this paper is divided into four chapters, the specific contents are as follows: the first chapter: the definition of relevant concepts and theoretical basis. The related concepts of "institution", "supplementary old-age insurance", "occupational annuity system" and "substitution rate" are defined, and the life cycle theory and intergenerational overlapping model of occupational pension in the reform of pension insurance in institutions are expounded. Existence fair theory and labor fair related theory. The second chapter: occupational annuity target substitution rate analysis. First of all, calculate the replacement rate of pension insurance after the reform, and then compare with the replacement rate before the reform of pension insurance in institutions. The replacement rate before and after the reform is subtracted, and the upper limit of the replacement rate of occupational pension target is obtained. The average replacement rate of urban pension is calculated, and the replacement rate of pension insurance in institutions after reform is subtracted, and the lower limit of the target replacement rate of occupational pension plan is calculated. The target substitution rate interval of occupational annuity for supplementary protection of pension insurance is estimated. Chapter three: analysis of contribution rate of occupational annuity under target substitution rate. According to the interval of the target substitution rate, this paper applies the principle of personal account balance in the actuarial insurance, through the model setting, the parameter design, and the analysis of the empirical results, and then calculates the interval of the contribution rate of occupational annuity. And calculate the replacement rate under the contribution rate of the newly promulgated occupational annuity policy. Chapter IV: conclusions and policy recommendations. Based on the calculation and analysis of the contribution rate of occupational annuity, this paper draws a conclusion, and puts forward some relevant countermeasures and suggestions for the establishment of occupational pension in China.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.67

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