【摘要】：1997年天津市頒布并實施了《天津市城鎮(zhèn)企業(yè)職工養(yǎng)老保險條例》，經(jīng)過十幾年堅持不懈的努力，天津市城鎮(zhèn)企業(yè)職工養(yǎng)老保險制度日臻完善，，然而世事皆非盡善盡美，天津市城鎮(zhèn)企業(yè)職工養(yǎng)老保險也不例外，在運行中也存在著亟待解決的問題——繳費率不適度。本文的研究目的是在合意的養(yǎng)老保險替代率下使天津市的企業(yè)、職工個人繳費率和財政負擔(dān)能力回歸到適度的水平。 文章除緒論外主要由以下四部分組成：第一章對本文所涉及的基本概念給予了科學(xué)界定以及相關(guān)的基礎(chǔ)理論進行了具體闡述。第二章利用基本消費支出法和人均工資收入法估算出天津市城鎮(zhèn)職工養(yǎng)老保險的合意替代率下限及上限。第三章首先以馬克思主義政治經(jīng)濟學(xué)理論和柯布-道格拉斯生產(chǎn)函數(shù)為思想基礎(chǔ)，對天津市養(yǎng)老保險的“應(yīng)然企業(yè)繳費率”進行參數(shù)估計，提出降低企業(yè)繳費率的建議。天津市社會保障財政系數(shù)偏低，通過對天津市短期內(nèi)GDP以及財政收支狀況的預(yù)測，在降低企業(yè)繳費率的背景下作出提高財政支出中用于城鎮(zhèn)企業(yè)職工養(yǎng)老保險補貼比例的決定，并給出優(yōu)化天津市財政支出結(jié)構(gòu)的建議。然后以天津市養(yǎng)老保險的“應(yīng)然企業(yè)繳費率”為已知條件，運用模型分別估算出天津市養(yǎng)老金合意替代率下限、上限以及現(xiàn)行替代率下的職工個人適度繳費率，最后對不同個人繳費率下的資金平衡狀況進行了探討，經(jīng)過這一系列的計算分析確定出最優(yōu)職工個人繳費率。第四章是在前幾章分析的基礎(chǔ)上，得出了天津市城鎮(zhèn)企業(yè)職工養(yǎng)老保險的企業(yè)、個人最優(yōu)繳費率及財政用于養(yǎng)老保險補貼的適度負擔(dān)比例的結(jié)論，最后根據(jù)結(jié)論提出了相關(guān)政策建議。
[Abstract]:In 1997, Tianjin promulgated and implemented the regulations of Tianjin Municipality on Endowment Insurance for employees in Urban Enterprises. After more than ten years of unremitting efforts, Tianjin's old-age insurance system for employees of urban enterprises is becoming more and more perfect, but nothing in the world is perfect. Tianjin city enterprise worker endowment insurance is no exception, also has the question which urgently needs to be solved in the operation-the contribution rate is not appropriate. The purpose of this paper is to return the contribution rate and financial burden ability of Tianjin enterprises and employees to a moderate level under the favorable replacement rate of old-age insurance. In addition to the introduction, the article mainly consists of the following four parts: the first chapter gives a scientific definition of the basic concepts involved in this paper and related basic theories. The second chapter estimates the lower bound and upper limit of the desirable replacement rate of the urban workers' pension insurance in Tianjin by using the basic consumption expenditure method and the per capita wage income method. In the third chapter, based on Marxist political economic theory and Cobb-Douglas production function, the paper estimates the "contribution rate" of Tianjin pension insurance, and puts forward some suggestions to reduce the enterprise contribution rate. The financial coefficient of social security in Tianjin is on the low side. Based on the prediction of GDP and fiscal revenue and expenditure in Tianjin in the short term, this paper makes a decision to increase the proportion of the subsidy of pension insurance for employees in urban enterprises under the background of reducing the contribution rate of enterprises. Suggestions on optimizing the structure of financial expenditure in Tianjin are also given. Then, based on the known contribution rate of Tianjin pension insurance, this paper estimates the lower limit, upper limit and appropriate contribution rate of employee under the current replacement rate of Tianjin pension by using the model. Finally, the balance of funds under different individual contribution rates is discussed, and the optimal individual contribution rate is determined through this series of calculation and analysis. The fourth chapter is based on the analysis of the previous chapters, and draws the conclusion that the enterprises of Tianjin urban enterprises endowment insurance, the individual optimal contribution rate and the proportion of appropriate financial burden used in pension insurance subsidies. Finally, some policy suggestions are put forward according to the conclusion.
【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

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