天津市養(yǎng)老保險制度改革研究
發(fā)布時間：2019-04-10 14:41
【摘要】：截止2010年底，天津市60歲及以上的老年人達176.40萬人，占總?cè)丝诒壤秊?7.91%；80歲及以上高齡老年人口達到27.29萬人，占老年人口的比例為15.47%；未來10年，，天津市還將增加100萬老年人。天津市已經(jīng)成為一座人口老齡化城市，人口老齡化程度在國內(nèi)僅次于上海和北京。養(yǎng)老正成為天津市經(jīng)濟和社會發(fā)展的一個重要問題。與此同時，天津市養(yǎng)老保險制度的發(fā)展盡管取得了一些重要成就，但還面臨著養(yǎng)老保險基金缺口較大、個人賬戶空賬問題嚴重、養(yǎng)老保險參保率不高和基本養(yǎng)老保險的替代率過低等眾多問題。這使得天津市的養(yǎng)老保險制度改革迫在眉睫。 論文介紹了美國、德國和新加坡養(yǎng)老保險制度發(fā)展的成功經(jīng)驗，梳理我國養(yǎng)老保險的發(fā)展歷程、養(yǎng)老保險體系和制度框架，分析天津市養(yǎng)老保險制度的發(fā)展現(xiàn)狀和存在的問題。在此基礎(chǔ)上，對天津市養(yǎng)老保險制度改革提出了一些建議，包括： 建立健全由基本養(yǎng)老保險、補充養(yǎng)老保險和激勵性私人養(yǎng)老保險組成的多層次養(yǎng)老保險體系；從立法、賬戶管理、養(yǎng)老保險基金投資和監(jiān)管體系等角度不斷完善養(yǎng)老保險基金的運營和監(jiān)管體系；提高養(yǎng)老保險基金投資運營水平，增加政府投入，動態(tài)調(diào)整養(yǎng)老保險替代率，適當延遲退休年齡，以維持養(yǎng)老保險基金收支平衡；給予企業(yè)年金計劃稅收和政策方面的優(yōu)惠，擴大企業(yè)年金的投資范圍，完善企業(yè)年金的投資監(jiān)管立法，全面推動企業(yè)年金的發(fā)展。
[Abstract]:By the end of 2010, the number of elderly people aged 60 or above in Tianjin had reached one million seven hundred and sixty four thousand, accounting for 17.91% of the total population and two hundred and seventy two thousand eight hundred and ninety nine aged people aged 80 years or above, accounting for 15.47% of the elderly population. In the next 10 years, Tianjin will also increase the number of elderly 1 million. Tianjin has become a city with an aging population, which is second only to Shanghai and Beijing in China. Pension is becoming an important issue in the economic and social development of Tianjin. At the same time, although the development of the endowment insurance system in Tianjin has made some important achievements, it still faces a large gap in the pension fund, and the problem of empty accounts in individual accounts is serious. Pension insurance participation rate is not high and the replacement rate of basic old-age insurance is too low and so on. This makes Tianjin's endowment insurance system reform imminent. This paper introduces the successful experience of the development of the old-age insurance system in America, Germany and Singapore, combs the development course, the old-age insurance system and the system frame of our country, and analyzes the present situation and the existing problems of the development of the endowment insurance system in Tianjin. On this basis, this paper puts forward some suggestions on the reform of the endowment insurance system in Tianjin, including: establishing and perfecting the multi-level old-age insurance system composed of the basic old-age insurance, the supplementary endowment insurance and the incentive private endowment insurance; From the angle of legislation, account management, investment and supervision system of endowment insurance fund, the operation and supervision system of pension insurance fund is constantly improved. Raise the level of investment and operation of endowment insurance fund, increase the government input, adjust the replacement rate of pension insurance dynamically, delay the retirement age appropriately, so as to maintain the balance of income and expenditure of pension fund; In order to promote the development of enterprise annuity, we should give preferential tax and policy to the enterprise annuity plan, enlarge the investment scope of enterprise annuity, perfect the investment supervision legislation of enterprise annuity, and promote the development of enterprise annuity.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.67
本文編號：2455886
[Abstract]:By the end of 2010, the number of elderly people aged 60 or above in Tianjin had reached one million seven hundred and sixty four thousand, accounting for 17.91% of the total population and two hundred and seventy two thousand eight hundred and ninety nine aged people aged 80 years or above, accounting for 15.47% of the elderly population. In the next 10 years, Tianjin will also increase the number of elderly 1 million. Tianjin has become a city with an aging population, which is second only to Shanghai and Beijing in China. Pension is becoming an important issue in the economic and social development of Tianjin. At the same time, although the development of the endowment insurance system in Tianjin has made some important achievements, it still faces a large gap in the pension fund, and the problem of empty accounts in individual accounts is serious. Pension insurance participation rate is not high and the replacement rate of basic old-age insurance is too low and so on. This makes Tianjin's endowment insurance system reform imminent. This paper introduces the successful experience of the development of the old-age insurance system in America, Germany and Singapore, combs the development course, the old-age insurance system and the system frame of our country, and analyzes the present situation and the existing problems of the development of the endowment insurance system in Tianjin. On this basis, this paper puts forward some suggestions on the reform of the endowment insurance system in Tianjin, including: establishing and perfecting the multi-level old-age insurance system composed of the basic old-age insurance, the supplementary endowment insurance and the incentive private endowment insurance; From the angle of legislation, account management, investment and supervision system of endowment insurance fund, the operation and supervision system of pension insurance fund is constantly improved. Raise the level of investment and operation of endowment insurance fund, increase the government input, adjust the replacement rate of pension insurance dynamically, delay the retirement age appropriately, so as to maintain the balance of income and expenditure of pension fund; In order to promote the development of enterprise annuity, we should give preferential tax and policy to the enterprise annuity plan, enlarge the investment scope of enterprise annuity, perfect the investment supervision legislation of enterprise annuity, and promote the development of enterprise annuity.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.67
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