【作者】 张璐琴；

【导师】 宋晓梧；

【作者基本信息】 暨南大学 ， 劳动经济学， 2009， 博士

【摘要】 养老保险基金一般来源于雇主、雇员和政府三方,且以雇主和雇员缴费为主。初次分配中劳动报酬和资本收益所占份额及其变动情况,对雇员和雇主的缴费能力产生直接影响。我国养老保险制度正处于不断完善阶段,必须重视初次分配结果对养老保险制度的影响。本文力图突破就社保谈社保的局限,在国民收入分配和再分配的大背景下,分析我国养老保险制度与劳资分配比例的协调问题。本文首先从理论上说明养老保险制度与劳资分配比例的关系,并对劳资分配比例进行了理论界定和发展规律总结。通过绝对值比较、变化趋势比较和现实表现分析,可以看出:近年来我国劳资分配比例失衡,劳动报酬份额不断下降。实证分析劳资分配比例失衡对养老保险制度的影响,从养老保险保障水平、缴费基数和缴费率以及对劳动力市场的影响三方面,总结我国养老保险制度与劳资分配比例协调发展面临的主要问题。针对这些问题,借鉴国际经验,本文提出协调两者发展的基本思路为:根据解决实际问题所需时间的长短不同,把初次分配与再分配调节结合起来,强调短期内侧重于完善养老保险制度和相关劳动保障法规的调节,并逐步加强集体谈判制度建设、不断健全市场导向的就业机制,从而达到长期内调节劳资分配比例,并实现其与养老保险制度协调发展的目标。与此为基础,本文提出了协调养老保险制度与劳资分配比例的具体政策建议。更多还原

【Abstract】 Old-age insurance funds generally come from employers,employees and the government,and mainly from payment by employers and employees.The initial distribution of labor compensation and capital gains has a direct impact on afford ability of employees and employers.Old-age insurance system in China is being continuously improved,we must attach importance to the impact that the initial distribution results put on the redistribution.This article seeks to break through the limitations of previous researches on social security system,analysis the coordination between the old-age insurance system and the distribution of factors in a broader context of national income distribution and redistribution.The paper explains the theoretical relationship between the Old-age insurance system and the factor income distribution.Then,the paper concludes the regular pattern of the compensation of employees.Through the comparison of absolute value,trend analysis and analysis on actual performance,the article reaches a conclusion that labor income share in GDP declined from nieties of last century in China,and the factor income distribution has been in state of imbalance,what brings about a series of adverse impact on the old-age insurance system.From the social insurance level,the base fee,the rate of payment and the impact on employment of the insurance system,this paper concludes the main issues that should be seriously considered.Lastly,the paper advances some basic ideas and specific policy measures to coordinate the old-age insurance system and the factor income distribution.更多还原