兰州市职工基本养老保险扩面对策研究

发布时间：2018-06-10 19:28

本文选题：职工基本养老保险 + 扩大覆盖面　；参考：《兰州大学》2017年硕士论文

【摘要】：随着世界范围内整体社会经济的发展和人民生活水平的不断提高,人均寿命得以延长,越来越多的国家开始或已经进入老龄化社会,人口老龄化问题凸显,老龄人口赡养比逐渐攀升,对各个国家和社会构成严重的挑战。世界各国都不得不面对养老保险这一棘手问题,而扩大养老保险覆盖面则更是当今世界必须面临的重大问题之一,因此对扩大养老保险覆盖面问题进行研究有着深刻的理论意义和重要的应用价值。特别是研究欠发达地区职工基本养老保险的扩面问题,探讨欠发达地区职工基本养老保险的扩面的解决途径,促进欠发达地区社会保障体系的建设成为我国学者必须面对的重大问题。本文先介绍了国内外关于职工基本养老保险扩面的现有研究成果,在借鉴这些研究成果的基础上,阐述了养老保险的理论基础--公平效率理论,并分析了扩大养老保险覆盖面的重要意义。然后采用档案数据分析法,对兰州市职工基本养老保险的发展历程与扩面现状进行分析,提出兰州市职工基本养老保险扩面中存在征缴费率高企业负担重,企业历史欠费及新欠问题严重,灵活就业人员应参未参,农民工等特殊群体参保难等四个方面的问题。深入分析存在的问题后,指出兰州市职工基本养老保险扩缴难的原因在于整体经济下行、企业效益下滑,缺乏完善的顶层制度、稽核监察力度不足,低收入人群影响覆盖范围,非正规就业群体影响扩面。其后运用比较分析的方法,通过与上海市、镇江市职工基本养老保险的制度与扩面实践经验进行比较分析研究,对兰州市职工基本养老保险的扩面工作产生一定启示。在此基础上,笔者根据养老保险的基础理论,结合兰州市的实际情况,提出扩大兰州市职工基本养老保险覆盖面的解决思路在于:利用全民参保登记扩面征缴;合理降低费率,减轻企业负担;完善政策设计,加大稽核监察力度;便民服务促进参保。
[Abstract]:With the development of the whole social economy and the improvement of people's living standard, the average life expectancy is prolonged, more and more countries begin to or have entered the aging society, the problem of population aging is prominent. The support ratio of the aged population is rising gradually, which poses a serious challenge to each country and society. All countries in the world have to face the thorny problem of old-age insurance, and expanding the coverage of pension insurance is one of the major problems the world must face today. Therefore, it has profound theoretical significance and important application value to study the expansion of pension insurance coverage. In particular, to study the expansion of basic old-age insurance for workers in underdeveloped areas, and to explore the solutions to the expansion of basic old-age insurance for workers in less developed areas. To promote the construction of social security system in underdeveloped areas has become a major problem that Chinese scholars must face. This paper first introduces the existing research results of basic old-age insurance for workers at home and abroad. On the basis of using these research results for reference, this paper expounds the theoretical foundation of old-age insurance-fair efficiency theory. It also analyzes the significance of expanding the coverage of pension insurance. Then, by using file data analysis method, this paper analyzes the development process and current situation of basic old-age insurance for workers in Lanzhou, and points out that there is a heavy burden on enterprises with high levy rate in the expansion of basic pension insurance for workers in Lanzhou. The historical and new problems of enterprises are serious, flexible employment personnel should not participate in, migrant workers and other special groups are difficult to participate in the four aspects of the problems. After in-depth analysis of the existing problems, it is pointed out that the reasons for the difficulties in expanding the payment of basic old-age insurance for workers in Lanzhou are the overall economic downturn, the decline in enterprise benefits, the lack of a perfect top-level system, the insufficient audit and supervision, and the impact on the coverage of low-income people. Informal employment groups influence expansion. Then, by using the method of comparative analysis, through the comparative analysis of the system and practical experience of basic old-age insurance for workers and staff in Shanghai and Zhenjiang, this paper gives some enlightenment to the expansion of basic old-age insurance for workers in Lanzhou City. On this basis, according to the basic theory of pension insurance and the actual situation of Lanzhou City, the author puts forward the solution of expanding the coverage of basic pension insurance for workers in Lanzhou City: making use of the universal participation insurance registration to expand the scope of collection, reasonably reducing the rate, Lighten the burden of enterprises; perfect policy design, strengthen audit and supervision; convenient services to promote participation in insurance.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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