收不抵支前提下养老保险制度地完善.pdfVIP

收不抵支前提下养老保险制度的完善 摘 要 摘 要 中国养老保险制度的发展已到了一个改革的十字路口，虽然近年来中国政府 不断加大对基本养老保险基金的财政投入力度，但与此同时，养老保险基金支付 能力不足的隐忧也在逐步浮现，养老金缺口正加速逐年扩大。当前，我国养老保 险体系的基本框架已经形成，以养老保险为主体的社会保障发展态势举世瞩目， 为了能够保持养老保险的可持续性，就必须着手研究对现有制度进行完善，提高 养老保险各项资源的配置效率，建立多层次、多支柱、梯度式的养老保险体系。 本文通过对我国目前“收不抵支”现状的剖析，挖掘出问题和原因，并以之与国 外相借鉴的福利国家的问题进行类比，试图得出最适合我国的改革措施。 本文共分为六章。第一章介绍了中国养老保险制度的发展历程。第二章介绍 了当前发达国家养老保险制度共有的收不抵支的问题。第三、四、五章分别描述 了中国养老保险制度收不抵支的现状，收不抵支给我国带来的主要问题和收不抵 支现象发生的原因。第六章重点论述了通过完善养老保险制度克服收不抵支现状 的可行方法，并提出了基本设想和需要解决的现实问题，以及相关的建议和对策。 结语部分对本文做了最后的归纳。 关键词：养老保险制度、收不抵支、财政投入、多层次 作 者：周 峰 指导教师：张劲松 Abstract Research on the Improvement of Pension Insurance System with short of affording Research on the Improvement of Pension Insurance System with short of affording Abstract Development of Chinas pension system has reached a crossroads. In recent years the Chinese government has continuously increased financial investment in basic pension insurance fund,but the lacking of paying pension fund are gradually emerge and the gap of the pension become widely by years. Now China ’s basic framework of the pension system has been formed. Development trend of social Insurance System has attracted worldwide attention. In order to maintain the sustainability of the pension fund, It is necessary to initiate a study on improvement of existing basic Pension insurance systems.The purpose is to Improve the efficiency of resource allocation of the pension insurance system and Establish multi - level system of pension insurance. Based on the current income over expenditure status,we are discovering the proble