文档介绍：武汉科技大学
硕士学位论文
低收入灵活就业人员养老保险问题研究
姓名:靳光宗
申请学位级别:硕士
专业:社会保障
指导教师:张智勇
2010-11-20
武汉科技大学硕士学位论文第I页
摘要
目前,灵活就业人员的人数在世界各国一直呈上升趋势,尤其在发展中国家,其人数
增长更为迅猛。中国作为世界最大的发展中国家,亦不例外。伴随着我国灵活就业人员人
数的迅猛增长,其养老保障问题日益凸显,本文认为,具体表现在法定退休年龄的选择、
逆向补贴、低收入灵活就业人员无力缴费以及低收入灵活就业人员缺乏缴费意愿等,这些
问题的出现严重阻碍了我国灵活就业人员养老保障制度的发展。而造成这些问题产生的主
要原因则是我国缺乏制度性手段、灵活就业人员分类存在偏差以及中西方文化构成的差
异。
针对我国灵活就业人员养老保障制度存在的问题,文章立足于问题产生的原因,在以
社会保障理论、负所得税理论、资产证券化理论为理论工具的前提下,结合我国的基本国
情提出了通过建立家庭账户解决灵活就业人员的缴费记录年数问题,避免出现逆向补贴的
方案;通过运用资产证券化理论,提出了解决低收入灵活就人员无力缴纳养老保险问题的
方案;通过建立负所得税抵扣应缴养老保险费制度,解决受益群体缺乏缴费意愿问题的方
案以供商榷,并对以上方案进行了可行性分析,以解决我国灵活就业人员所面临的养老难
问题。

关键词:养老保险;灵活就业;弹性养老保险体系;资产担保证券;负所得税
武汉科技大学硕士学位论文第II 页
Abstract
Presently the population of flexible employees had grown rapidly all over the world,
especially in developing the biggest developing country,China is also facing the same
the increasing of the population,the problem of endowment insurance of flexible
employees had e more seriously than kind of problem can be illustrated as
selection of statutory retirement age,anti-allowance, incapable payment of low-e flexible
employees, lack of paying will of munity and so kind of problems affect
the endowment insurance of flexible employees seriously. Consequently,lack of institutional
instrument, inappropriate classify of flexible employees and the culture difference between
China and the west lead to the problem above.
Facing the problem about endowment insurance institution of flexible employees,this article
exerts the theory of Social Security ,Negative e Tax,Asset Securitization to analyze the
problem above and propound the idea to idea include establish a family account to solve
the problem of register of endowment insurance which is recording by years,and can also prevent
anti-allowance,put forward a proposal to solve the problem of incapable payment of low-e
flexible employees which basic on the theory of Asset Securitizat