成都市城乡居民养老保险收入分配效应及财政负担水平研究
发布时间:2018-03-23 13:04
本文选题:养老保险 切入点:收入再分配 出处:《复旦大学》2013年硕士论文
【摘要】:养老保险事关国民福祉,其不仅具有保险的功能,而且不同养老保险制度通过缴费和养老金待遇计发方式的不同设计还可能具有收入分配效应。同时,政府对养老保险的财政补贴是其再分配效应的重要支撑。 在人口老龄化不断加剧和统筹城乡社会保障体系的趋势下,成都市率先出台了针对城乡居民的《成都市城乡居民养老保险试行办法》,与全国“新农保"和城镇居民养老保险制度不同,该办法参照城镇企业职工基本养老保险设计,在缴费档次的设定和政府的补贴方式上都有其独特性。 本文根据成都市城乡居民养老保险的制度设计构建精算模型,通过纯收益、替代率和政府财政负担水平三个指标的测算,考察其在收入分配方面的效应和政府财政负担水平。结果发现,总体上该养老保险制度利于参保年限较多的年轻一代,且养老保险财富有逆向收入转移的倾向,省级政府和成都市地方政府的财政负担均不大,省级补贴分担了大部分压力。 本文的政策含义是,针对不同的缴费档次应给予养老保险缴费不同的补贴比率,同时提高较低缴费档次参保人员个人账户的收入水平,以更多地保障低收入人群在养老保险补贴中的获益。
[Abstract]:The pension insurance is related to the national welfare. It not only has the function of insurance, but also the different design of different pension insurance system through the payment and pension treatment may also have the effect of income distribution. The government's subsidy to endowment insurance is an important support for its redistribution effect. Under the trend of increasing population aging and coordinating the urban and rural social security system, Chengdu took the lead in issuing the "trial measures for Urban and Rural residents' Pension Insurance", which is different from the national "New Rural Insurance" and the "urban residents' old-age insurance system." this method refers to the design of basic old-age insurance for employees of urban enterprises. In the payment of the level of the setting and government subsidies have their uniqueness. This paper constructs an actuarial model according to the system design of urban and rural residents' pension insurance in Chengdu, and calculates the net income, substitution rate and the level of government financial burden. The results show that the old-age insurance system is beneficial to the younger generation who have more years of insurance, and the pension insurance wealth has the tendency of adverse income transfer. Provincial government and Chengdu local government financial burden is not large, provincial subsidies share most of the pressure. The policy implication of this paper is that the pension insurance should be given different subsidy rates for different payment levels, and at the same time, the income level of the individual accounts of those with lower payment levels should be raised. In order to ensure more low-income people in the benefits of pension benefits.
【学位授予单位】:复旦大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F842.67;F812.45
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