安徽省城乡居民基本养老保险保障水平研究

发布时间：2018-03-27 08:18

本文选题：城乡居民基本养老保险　切入点：基础养老金　出处：《安徽财经大学》2017年硕士论文

【摘要】：城乡居民基本养老保险的全面实施,使得“老有所养”目标有了制度保障,实现了在养老方面的制度公平,但能否真正实现老有所养,关键还要看养老金水平能否满足老年人的基本生活需要。近年来,在城镇地区,计划生育政策的负效应日益凸显,很多老人因家中独子常年在外学习工作,成为了“空巢老人”,而在广大农村地区,越来越多的青壮年也选择外出务工,所以城乡居民的养老问题得到了越来越多的关注。本文从参保人数、基础养老金待遇水平、参保居民缴费档次、基金的运营监督和政府的经办管理能力等五个方面入手,对安徽省城乡居民基本养老保险的运行现状进行分析后发现,目前基础养老金水平很低,不足农民纯收入的10%。由于制度实施时间短,个人账户积累很少,再加上居民普遍采用较低档次缴费,未来个人账户养老金水平非常有限,连农村最低生活保障标准也达不到,难以实现老有所养的目标。要保证安徽城乡居民真正实现老有所养,必须科学设计养老金水平,保证替代率维持在50%左右。为此要加大各级政府财政投入,按照农村居民纯收入的增长速度,逐步提高基础养老金水平,确保基础养老金替代率有所提高;加快推进制度创新,通过提高缴费档次,进行金融激励等措施提高参保者个人缴费积累额;加强积累基金集中管理和投资运营,提高基金整体收益率,保障个人账户积累能实现保值增值等,唯有如此,才能逐步提高安徽城乡居民养老保障水平,才能最终实现老有所养。本文共分为五个部分。第一部分,主要说明了本文的选题背景、研究意义和研究方法。在对国内外的相关研究成果进行分类评述的基础上阐明笔者的探究思路,并指出研究过程中的不足之处和可能的创新点。第二部分,主要论述了底线公平理论、有限理性假设和社会保障适度水平理论,它们是本文研究的理论基础。底线公平理论和社会保障适度水平理论要求必须建立城乡居民养老保险制度,并且要保持一定的水平,有限理性假设要求在制度上要进行创新。第三部分,主要分析当前安徽省城乡居民基本养老保险的制度模式、运行现状,得出了安徽省城乡居民基本养老保险保障水平偏低的结论,并对产生问题的原因进行了具体分析。第四部分通过对安徽省城乡居民基本养老保险的适度水平分析,确定了城乡居民基本养老保险目标替代率的合理水平,并对提高城乡居民基本养老保险保障水平的改革情景进行模拟,指出了具体的改革方向。第五部分就如何提高安徽省城乡居民基本养老保险保障水平提出了多项政策建议,以提高基础养老金待遇水平,提高居民缴费档次、提高积累基金收益率等方面为重点,对各项政策建议进行了详细论述。
[Abstract]:The comprehensive implementation of the basic old-age insurance for urban and rural residents makes the goal of "a sense of security for the elderly" a system guarantee and realizes institutional fairness in the field of old-age care, but whether it can really achieve a sense of security for the elderly, The key is whether the pension level can meet the basic needs of the elderly. In recent years, in urban areas, the negative effects of the family planning policy have become increasingly prominent. Has become "empty nest elderly", and in the vast rural areas, more and more young adults also choose to go out to work, so the problem of urban and rural residents getting more and more attention. Starting from five aspects, such as the level of participating residents' contributions, the operation supervision of the fund and the administration and management ability of the government, the operating status of basic old-age insurance for urban and rural residents in Anhui Province is analyzed. It is found that the current level of basic pension is very low. Less than 10% of farmers' net income. Because the system is short in time and personal account accumulation is very small, plus residents generally adopt lower grade contributions, the level of future personal account pensions is very limited, and even the minimum living security standards in rural areas are not reached. It is difficult to achieve the goal of raising a sense of security for the elderly. In order to ensure that urban and rural residents in Anhui can truly achieve a sense of security, we must scientifically design the level of pensions and ensure that the replacement rate is maintained at about 50%. For this reason, governments at all levels should increase their financial input. In line with the growth rate of the net income of rural residents, we should gradually raise the level of basic pensions, ensure that the replacement rate of basic pensions will be improved, and accelerate the promotion of institutional innovation by raising the level of contributions. Such measures as financial incentives and other measures to increase the accumulation of individual contributions by the insured; to strengthen the centralized management and investment operation of the accumulation fund, to increase the overall rate of return of the fund, and to ensure that the accumulation of individual accounts can maintain and increase the value of value, etc. Only in order to gradually improve the security level of urban and rural residents in Anhui, can we finally realize a sense of security for the elderly. This paper is divided into five parts. The first part, mainly explains the background of this paper. Research significance and research methods. On the basis of classifying and commenting the relevant research results at home and abroad, the author's research ideas are expounded, and the deficiencies and possible innovations in the research process are pointed out. This paper mainly discusses the theory of bottom line equity, the hypothesis of limited rationality and the theory of appropriate level of social security, which are the theoretical basis of this paper. The theory of bottom line equity and the theory of appropriate level of social security require the establishment of pension insurance system for urban and rural residents. And to maintain a certain level, the hypothesis of limited rationality calls for institutional innovation. The third part, mainly analyzes the current basic old-age insurance system of urban and rural residents in Anhui Province, operating status quo. The paper draws the conclusion that the security level of basic old-age insurance for urban and rural residents in Anhui Province is on the low side, and analyzes the causes of the problems concretely. The fourth part analyzes the moderate level of basic old-age insurance for urban and rural residents in Anhui Province. The reasonable level of the replacement rate of the basic old-age insurance target for urban and rural residents is determined, and the reform scenario of improving the basic old-age insurance level of urban and rural residents is simulated. The fifth part puts forward a number of policy suggestions on how to improve the level of basic old-age insurance for urban and rural residents in Anhui Province, in order to improve the basic pension treatment level and the level of residents' contributions. Raise accumulation fund rate of return and so on as the focal point, has carried on the detailed elaboration to the each policy proposal.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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