文档介绍：山西财经大学
硕士学位论文
山西省企业职工基本养老保险制度分析与评价
姓名:张帆
申请学位级别:硕士
专业:社会保障
指导教师:赵怡
2010-03-21
摘要
养老问题是一个关乎人类生存和社会发展的基本问题,任何国家要保持经
济不断发展,都必须首先重视和处理好人民的养老问题。在全球养老保障制度
普遍陷入困境并积极挣脱的制度变迁进程中,我国养老保障制度也正在经历着
相似又特殊的变化。
新中国成立以来,政府强制下的基本养老保险制度一直在根据现实状况不断
进行调整,但是制度更迭似乎并未有效改善制度面临的重重困难:政府部门占
据了过多的经济资源,在很大程度上限制了经济的发展;推行才十几年的统账
结合模式开始举步维艰,制度本身也存在极大的空账隐患;社会化养老推行后,
企业压力未见减少,反而被逐渐加重的缴费负担压得疲惫不堪,企业劳动力成
本不断提高、生产效率逐渐下降;退休待遇水平再也没有可靠的允诺,居高不
下的居民储蓄,是人们对未来不稳定预期的自卫反应⋯⋯变革背后没有任何一
方受益,制度竟然陷入如此窘境。这个关乎民生的问题已经引起社会各方关注,
众多专家学者都致力于解开制度发展的困惑,这对于基本养老保险制度的可持
续性,对于整个社会平稳运行和经济健康发展都具有重要意义。
本文立足近年来山西省人口和社会经济发展现状,从制度建立的根本目标出
发进行了定量定性分析,并针对制度现实提出了合理的改进意见,力求从局部
现状分析取得突破,以期为政府决策有关部门和科研工作者提供参考借鉴。
【关键词】: 企业职工养老保险收入再分配收入替代评价
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Abstract
The supporting problem for the aged is one of the basic problems related to human existence
and society development. Every country should pay great attention to this problem and treat it very
carefully, in order to keep the economic growing continuously. As the global old-age security
systems being in great trouble and trying to get rid of it positively, the system in our country also
comes through a similar but particular change.
Since the founding of new China, the basic endowment insurance system settled by government
has been adjusted frequently according to the realistic situation. However, the alternation of this
system has not improved the difficult problems faced in it effectively. The economic resources held
by government departments have limited the economic development in a great degree. The “social
pooling and individual bination” mode implemented for only ten more years has been
in serious trouble. There are also great idle account problems hidden in this system. The
implementation of social pension mode does not only relieve the pressure of enterprises, but also
exhaust them by the gradually aggravating burdens, which has raised the labor force cost and
reduced the productio