养老保险对初次分配的调节机制探析

发布时间：2018-05-01 02:31

本文选题：收入分配 + 国民收入　；参考：《中国劳动》2013年09期

【摘要】：改革开放以来,我国经济取得了快速发展,但收入分配差距也随之扩大并已到了畸高的程度,而初次分配问题尤为突出。养老保险作为调节收入分配的综合手段和有效工具,不只具有传统认识中的再分配功能,也有助于初次分配公平。养老保险缴费能够调节初次分配中政府、企业和劳动者之间的收入格局,但由于企业转嫁缴费负担的可能性,加之缴费基数不实、缴费率虚高的客观存在,养老保险制度使得我国初次分配格局更加难以有效均衡。因此,应改革优化现行养老保险缴费政策,降低企业缴费率,并进行相关综合配套改革。
[Abstract]:Since the reform and opening up, China's economy has made rapid development, but the income distribution gap has also expanded to an unusually high degree, and the initial distribution problem is particularly prominent. As a comprehensive means and effective tool to regulate income distribution, old-age insurance not only has the function of redistribution in traditional cognition, but also contributes to the fairness of initial distribution. Endowment insurance contributions can adjust the income pattern between the government, enterprises and workers in the initial distribution. However, due to the possibility of enterprises passing on the burden of payment, and the fact that the base of payment is not real, the objective existence of false payment rates exists. The endowment insurance system makes the initial distribution pattern more difficult to balance effectively. Therefore, we should reform and optimize the current endowment insurance payment policy, reduce the enterprise contribution rate, and carry out related comprehensive reform.
【作者单位】：西南财经大学;
【基金】：中央高校基本科研业务费专项资金资助项目“养老保险调节收入分配的作用机理及效果研究——基于不同所有制企业及其职工视角的分析”(项目编号为JBK1307024)~~
【分类号】：F842.6

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