重庆市基本养老保险替代率问题研究
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摘要
社会保障是政府为解决社会脆弱群体生存危机的一项重要的社会政策,同时也是社会发展到一定阶段公民享有的一项基本权利,它对经济的发展、社会的稳定都起着极其重要的作用。养老保险是社会保障的核心要素,养老保险制度是实现国民收入再分配的一种手段和方式,国民收入的初次分配强调效率,国民收入的再次分配则强调公平。因此,养老保险的实施将可能显著地将一部分收入从高收入阶层转移到低收入阶层。无疑,养老保险制度不同程度地涉及收入再分配问题。
重庆直辖以来,加快了新兴直辖市的建设和发展,全市总体经济实力不断增强,GDP年均增长速度超过10%,人均地区生产总值增加两倍,地方财政收入增加9倍,城乡公共服务水平的差距不断缩小。
养老保险替代率是社会养老保险的一个重要指标,设定一个合理的替代率水平,对于养老保险缴费率的确定具有重要的理论指导和现实意义。它不仅反映基本养老保险制度对退休职工的保障程度,而且也影响基本养老保险基金的正常运行。因此,本文选取养老保险替代率为研究对象,研究重庆市基本养老保险替代率实际运行水平、制度设计所能达到的水平等,还通过相互的比较分析,判断是否适合重庆市基本的生活消费水平,这有助于探索出符合重庆市养老保障和谐发展的路径。通过对重庆市养老保障替代率这一反映养老保障程度和水平指标的研究,可以对养老保障现实水平和适度水平进行一些深层理论探索和比较分析。
本文共七有部分内容:第一部分,绪论,主要介绍论文的选题背景、研究意义、研究方法、研究创新等;第二部分,文献综述和核心概念界定;第三部分,养老保险替代率相关理论与指标研究,疏理各种替代率之间的可比性,判断标准等;第四部分,重庆养老保险替代率适度水平研究,深入细致分析了几类替代率水平;第五部分,重庆市基本养老保险替代率水平比较研究,主要包括重庆市与国内养老保险替代率的比较和重庆市内的现实水平与其他替代率水平的比较;第六部分,重庆市养老保险替代率的相关政策研究;第七部分,总结了研究结论,并提出了研究展望。
Social security is an important social policy for the government to solve the crisis of survival of vulnerable groups, as a fundamental right of citizens to a certain stage of social development. It plays an extremely important role in economic development and social stability. Basic retirement pension is the core elements of social security. Pension insurance system is also a measure and methods for implement the redistribution of national income. The initial distribution of national income pays attention at efficiency, however, the re-distribution of national income emphasizes equitable. Therefore, there is no doubt that pension insurance will probably transferred portion of the revenue from high-income to the lower income groups.
Since Chongqing became a municipality, the city speeds up the construction and development of new municipalities. The city's overall economic strength has been continuously enhanced, GDP average annual growth rate of more than 10%, the per capita GDP tripled, and local revenues increased nine times, The gap between urban and rural public services continued to narrow.
Basic retirement pension replacement rate is an important index. It has an important theoretical guidance and practical significance for the determination of pension insurance contribution rate of setting a reasonable level of replacement rate. It not only reflects the basic endowment insurance system on the level of protection for retired workers, but also indicate that the normal operation of basic endowment insurance fund. Therefore, this article take pension replacement rate as the research object, research the Chongqing basic pension insurance replacement rate level of the actual operation and the system can achieve the level. Through mutual comparative analysis, it is good for determining the suitability of basic health and consumption levels of Chongqing, and exploring the harmonious development path of Chongqing old-age security, which can deepen the theoretical exploration and comparative analysis through researching the replacement rate of old-age security in Chongqing.
In this paper, including a total of seven parts: Part I, Introduction,focuses on topics of the papers background, research significance, research methods, techniques routes. Part II, literature Review and define the core concept. Part III, the three pension replacement rate theories and Indexes. Reorganizing the comparability and determine the standards of the various rates. Part IV, study on Chongqing moderate levels of pension replacement rate, analysis the four levels of replacement rates. Part V, the comparative research of Chongqing basic endowment insurance replacement rate. Mainly include that the comparison between Chongqing and the domestic rate. Part VI, research on the optimal response and policy of Chongqing pension replacement rate, Part VII, the summary and prospect. Summarizes the findings and proposed research prospects.
重庆直辖以来,加快了新兴直辖市的建设和发展,全市总体经济实力不断增强,GDP年均增长速度超过10%,人均地区生产总值增加两倍,地方财政收入增加9倍,城乡公共服务水平的差距不断缩小。
养老保险替代率是社会养老保险的一个重要指标,设定一个合理的替代率水平,对于养老保险缴费率的确定具有重要的理论指导和现实意义。它不仅反映基本养老保险制度对退休职工的保障程度,而且也影响基本养老保险基金的正常运行。因此,本文选取养老保险替代率为研究对象,研究重庆市基本养老保险替代率实际运行水平、制度设计所能达到的水平等,还通过相互的比较分析,判断是否适合重庆市基本的生活消费水平,这有助于探索出符合重庆市养老保障和谐发展的路径。通过对重庆市养老保障替代率这一反映养老保障程度和水平指标的研究,可以对养老保障现实水平和适度水平进行一些深层理论探索和比较分析。
本文共七有部分内容:第一部分,绪论,主要介绍论文的选题背景、研究意义、研究方法、研究创新等;第二部分,文献综述和核心概念界定;第三部分,养老保险替代率相关理论与指标研究,疏理各种替代率之间的可比性,判断标准等;第四部分,重庆养老保险替代率适度水平研究,深入细致分析了几类替代率水平;第五部分,重庆市基本养老保险替代率水平比较研究,主要包括重庆市与国内养老保险替代率的比较和重庆市内的现实水平与其他替代率水平的比较;第六部分,重庆市养老保险替代率的相关政策研究;第七部分,总结了研究结论,并提出了研究展望。
Social security is an important social policy for the government to solve the crisis of survival of vulnerable groups, as a fundamental right of citizens to a certain stage of social development. It plays an extremely important role in economic development and social stability. Basic retirement pension is the core elements of social security. Pension insurance system is also a measure and methods for implement the redistribution of national income. The initial distribution of national income pays attention at efficiency, however, the re-distribution of national income emphasizes equitable. Therefore, there is no doubt that pension insurance will probably transferred portion of the revenue from high-income to the lower income groups.
Since Chongqing became a municipality, the city speeds up the construction and development of new municipalities. The city's overall economic strength has been continuously enhanced, GDP average annual growth rate of more than 10%, the per capita GDP tripled, and local revenues increased nine times, The gap between urban and rural public services continued to narrow.
Basic retirement pension replacement rate is an important index. It has an important theoretical guidance and practical significance for the determination of pension insurance contribution rate of setting a reasonable level of replacement rate. It not only reflects the basic endowment insurance system on the level of protection for retired workers, but also indicate that the normal operation of basic endowment insurance fund. Therefore, this article take pension replacement rate as the research object, research the Chongqing basic pension insurance replacement rate level of the actual operation and the system can achieve the level. Through mutual comparative analysis, it is good for determining the suitability of basic health and consumption levels of Chongqing, and exploring the harmonious development path of Chongqing old-age security, which can deepen the theoretical exploration and comparative analysis through researching the replacement rate of old-age security in Chongqing.
In this paper, including a total of seven parts: Part I, Introduction,focuses on topics of the papers background, research significance, research methods, techniques routes. Part II, literature Review and define the core concept. Part III, the three pension replacement rate theories and Indexes. Reorganizing the comparability and determine the standards of the various rates. Part IV, study on Chongqing moderate levels of pension replacement rate, analysis the four levels of replacement rates. Part V, the comparative research of Chongqing basic endowment insurance replacement rate. Mainly include that the comparison between Chongqing and the domestic rate. Part VI, research on the optimal response and policy of Chongqing pension replacement rate, Part VII, the summary and prospect. Summarizes the findings and proposed research prospects.
引文
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[3]重庆市统计局.直辖十周年重庆人口发展变化[EB/OL].重庆统计政府公众信息网:http://www.cqtj.gov.cn/tjfx/cqtjfx/2709.htm,2007-7-24.
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[5]陈心德,苑立波.养老保险政策与实务[M].北京:北京大学出版社,2008,(5):3-5.
[6]柳清瑞.中国养老金替代率适度水平研究[D].辽宁大学博士论文,2003, (5):8-10.
[7]徐颖,李晓林.中国社会养老保险替代率水平研究述评[J].求索,2009,(9):5-8.
[8]王清.有关基本养老金替代率需澄清的几个问题[J].天津商学院学报,2000,(9):31-32.
[9]刘贵平.关于我国未来退休职工工资替代率水平的初步研究[J]辽宁大学学报,1995,(5):109.
[10]李珍.社会保障理论[M].北京:中国劳动社会保障出版社,2001:203.
[11]国家统计局人口和就业统计司.中国人口和就业统计年鉴2009[Z].北京:中国统计出版社,2009(12).
[12]张凯.重庆市就业年龄实证调查研究[J].知识经济,2007,(12):77-79.
[13]张永清.正确认识当前企业基本养老保险费率和工资替代率[J].中国劳动,2000,(12):14-15.
[14]王力军.养老金缺口财政支付能力研究[D].辽宁大学博士论文, 2005,(5):83.
[15]重庆市统计局.重庆统计年鉴2009 [Z].北京:中国统计出版社,2008,(7):193.
[16]赵军康.我国养老金目标替代率的统计研究[J].山西财经大学学报,2004,(10):29-30.
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[22]于洪.社会保障筹资机制研究[M].上海:上海世界出版社,2008,(12).
[23]穆怀中.发展中国家社会保障制度建立于完善[M].北京:人民出版社,2008,(3).
[24]朱青,郭雪剑.养老保障多支柱养老体系下公共养老金计划[M].北京:中国社会出版社,2007,(4).
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[26]陈芳芳.我国企业年金替代率问题研究[D].湖南大学硕士论文,2006,(4).
[27]穆怀中.养老金调整指数研究[M]北京:中国劳动社会保障出版社,2008,(9).
[28]于宁.基本养老保障替代率水平研究[M]上海:上海世纪出版集团,2007,(12).
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