河北省养老保险支出适度水平研究-社会保障学专业论文.docxVIP

I 摘 要 摘 要 养老保险是社会保障的重要组成部分，养老金制度在稳定国家经济和保障老年人口 生活方面的重要性已取得人们广泛共识。在许多发达国家，养老保险支出已经成为财政 的第一开支项目。而在中国，一方面，虽然在与其他国家相比养老保险支出水平低，但 是国家财政对养老保险的投入却越来越大；另一方面，虽然养老金水平不断提高，但不 同单位性质养老金水平差距却越来越大，社会福利倾斜导致总福利下降。因此研究养老 保险支出是否适度的保障了老年人口生活和稳定了财政支出，充分发挥了“自动稳定器” 的功能是十分必要的。本文首先对养老保险支出适度水平研究背景、现状、意义等进行 了阐述；其次，从养老保险水平与社会福利关系为基础，将养老保险支出进行分类，分 析了适度养老保险支出理论依据；在构建适度养老保险支出水平理论方面，分别从养老 保险支出衡量标准、影响因素、目标定位入手得出养老保险支出约束区间，从而对适度 养老金支出进行方案设计；再次分别对城镇职工养老保险、机关事业单位养老保险、新 型农村养老保险进行分析，从政策现状，数据分析，问题总结和政策建议四个方面论述； 最后得出适度养老保险支出水平结论。 关键词 养老保险支出 养老金差距 替代率 调整指数  Abstract Abstract Endowment insurance is an important part of the social security system, there has been widely consensus about the pension system importance to guaranteeing the orderly’s life and stabling state economic. In many developed countries, endowment insurance spending has become the first fiscal expenditure items. While in China, on the one hand, while compared with those in other countries endowment insurance expenses level is low, but the national finance investment to the endowment insurance have been growing, On the other hand, although annuities level enhances unceasingly, but nature pension standard gap in different units is more and more big, the social welfare tilt lead to total welfare decline. Therefore, it is very necessary to research the endowment insurance expense’s appropriate in guaranteeing the elderly life and stabling financial expenditure. This paper firstly expounds the moderate level research background, the present situation and significance of endowment insurance spending; Secondly, analyzes the relation of endowment insurance level and social welfare, endowment insurance expenses classification, the theory basis of moderate endowment insurance expenses; Then, construct an appropriate level of pension expenditure theory, reach conclusion of targeting pension expenditure constraint interval from the endowment insurance, factors, and thus design appropriate pension expenditures; analyzes the town worker respectively of