本文關(guān)鍵詞： 企業(yè)繳費(fèi)率 城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)基金 影響　出處：《華中師范大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度在為勞動(dòng)者的老年生活提供基本保障、為社會(huì)經(jīng)濟(jì)生活起到重要保護(hù)作用的同時(shí),也存在很多問(wèn)題,其中最棘手也是最緊迫的當(dāng)屬基金收支不平衡問(wèn)題。企業(yè)繳費(fèi)率是計(jì)算養(yǎng)老保險(xiǎn)基金收入時(shí)一項(xiàng)固定而又極其重要的指標(biāo),它不僅直接影響?zhàn)B老保險(xiǎn)基金收入的多少,還會(huì)作為一項(xiàng)生產(chǎn)成本對(duì)企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)產(chǎn)生影響。因此,從企業(yè)繳費(fèi)率角度研究城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)基金收支平衡問(wèn)題具有重要的理論和現(xiàn)實(shí)意義。 本文主要分為以下幾個(gè)部分：緒論介紹了本文的研究背景和研究意義,分析國(guó)內(nèi)外研究現(xiàn)狀,闡述本文的研究?jī)?nèi)容、研究方法、創(chuàng)新之處和不足之處,為后面的研究做好鋪墊。第一章為我國(guó)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度改革與企業(yè)繳費(fèi)率概述。介紹了我國(guó)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度的改革歷程與現(xiàn)狀,和城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度中企業(yè)繳費(fèi)率的設(shè)置及調(diào)整情況。第二章為國(guó)外養(yǎng)老保險(xiǎn)中企業(yè)繳費(fèi)狀況。介紹了國(guó)外養(yǎng)老保險(xiǎn)制度中企業(yè)繳費(fèi)情況,進(jìn)行中外養(yǎng)老保險(xiǎn)中企業(yè)繳費(fèi)率的國(guó)際比較研究。第三章為企業(yè)繳費(fèi)率影響我國(guó)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)基金收支平衡的路徑。從繳費(fèi)基數(shù)、制度覆蓋率、制度征繳率三個(gè)角度探討企業(yè)繳費(fèi)率影響我國(guó)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)基金收支平衡的途徑。第四章為企業(yè)繳費(fèi)率影響城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)基金收支平衡的實(shí)證分析。在相關(guān)假設(shè)條件下,運(yùn)用保險(xiǎn)精算的方法,在考慮人口、工資、費(fèi)率等因素的基礎(chǔ)上,對(duì)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度的社會(huì)統(tǒng)籌基金和個(gè)人賬戶(hù)基金進(jìn)行收支預(yù)測(cè)。并模擬不同的場(chǎng)景,研究不同企業(yè)繳費(fèi)率對(duì)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)基金收支平衡的影響。第五章為政策建議。根據(jù)中國(guó)養(yǎng)老保險(xiǎn)制度中企業(yè)繳費(fèi)的基本情況、結(jié)合國(guó)外養(yǎng)老保險(xiǎn)制度中企業(yè)繳費(fèi)情況、參考不同模擬場(chǎng)景之下城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)基金收支預(yù)測(cè)結(jié)果,對(duì)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)基金收支平衡問(wèn)題提出相關(guān)政策建議。最后為結(jié)束語(yǔ)。對(duì)本文的研究?jī)?nèi)容進(jìn)行總結(jié),得出本文的研究結(jié)論。
[Abstract]:The basic old-age insurance system for urban workers not only provides basic protection for the elderly workers and plays an important role in protecting social and economic life, but also has many problems. The most difficult and urgent problem is the imbalance of the income and expenditure of the fund. The enterprise contribution rate is a fixed and extremely important index in calculating the income of the pension insurance fund. It not only directly affects the income of the pension insurance fund, but also affects the income of the pension insurance fund. Therefore, it is of great theoretical and practical significance to study the balance of income and expenditure of urban workers' basic pension insurance fund from the point of view of enterprise contribution rate. This paper is divided into the following parts: the introduction introduces the research background and significance of this paper, analyzes the current research situation at home and abroad, describes the research content, research methods, innovations and shortcomings, The first chapter is an overview of the reform of the basic old-age insurance system for urban workers in China and the enterprise contribution rate, and introduces the reform process and current situation of the basic old-age insurance system for urban workers in China. And the establishment and adjustment of enterprise contribution rates in the basic old-age insurance system for urban workers. Chapter two is the status of enterprise contributions in foreign pension insurance. The third chapter is the path that the enterprise contribution rate affects the balance of income and expenditure of the basic pension insurance fund for urban workers in China. This paper discusses the ways that the enterprise contribution rate affects the balance of income and expenditure of the basic pension insurance fund for urban workers in China from three angles. Chapter 4th: an empirical study on the effect of the contribution rate on the income and expenditure balance of the basic old-age insurance fund for urban workers. Analysis. Under the relevant assumptions, Based on the consideration of population, salary, rate and other factors, the income and expenditure of the basic old-age insurance system of urban workers and the individual account fund are forecasted by the method of actuarial insurance, and different scenarios are simulated. This paper studies the effect of different enterprise contribution rates on the balance of income and expenditure of urban workers' basic pension insurance fund. Chapter 5th is the policy suggestion. According to the basic situation of enterprise contribution in China's endowment insurance system, Combined with the situation of enterprise contributions in the foreign pension insurance system, and referring to the forecast results of the income and expenditure of the basic pension insurance fund for urban workers under different simulation scenarios, This paper puts forward some policy suggestions on the balance of income and expenditure of the basic old-age insurance fund for urban workers. Finally, it concludes the research contents of this paper and draws the conclusion of this paper.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F842.67

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