财政学毕业论文（设计）-浅议我国养老保险基金的筹集模式和完善.doc

兰州商学院陇桥学院
本科生毕业论文(设计)
 
 
 
 
 
论文(设计)题目:浅议我国养老保险基金的筹集模
式和完善
系别:财政金融系
专业(方向):财政学
年级、班:2007级本科班
学生姓名:
指导教师:

年月日
 
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本人郑重声明:所呈交的毕业论文(设计)是本人在导师的指导下取得的成果。因本毕业论文(设计)引起的法律后果完全由本人承担。
本毕业论文(设计)成果归兰州商学院陇桥学院所有。
 
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毕业论文(设计)作者签名:
 
2011年5月x 日
浅议我国养老保险基金的筹集模式和完善
摘要
养老保险是国家和社会根据一定的法律和法规政策,为解决劳动者在达到国家的解除劳动义务的劳动年龄界限,或者因年老丧失劳动能力退出劳动岗位之后的基本生活而建立的一种社会保险制度。养老保险保障着老年人的基本生活,为老年人提供了稳定的生活来源。养老保险制度的基础是保险基金的筹集,而运用怎样的筹集模式决定着这一制度的运行,它决定了这一制度在财务上的持续性。养老保险基金筹集模式主要有现收现付制,完全积累制,部分积累制。目前我国的养老保险制度面临诸多问题,如人口老龄化,缴费水平高,征缴率低,覆盖面较窄等,由此而制定的改进对策,如做实个人账户,建立全国统筹等都与基金的筹集密切相关。我国养老保险基金筹集过程中出现的问题,暴露出筹集方式的不完善和不合理。针对我国目前筹集过程中出现的问题,借鉴国外的筹集方式,制定适用于本国的筹集方式和完善对策,
[关键词] 养老金;筹集模式;完善对策
 

Shallow re-debate China's endowment insurance fund raise money mode and perfect
Abstract
 Endowment insurance is countries and club according to certain laws and regulations policy, in order to solve laborer is in after achieving national remove labor obligation of labor, or for old age line lose labor ability introduced the basic life after labor post and built a social insurance system. Endowment insurance with the basic life of old people for old people provided the stable source of e. Endowment insurance system is based on the insurance fund raise money, and the use of determines how to raise pattern of this system, it decided to run a system in the financial sustainability. Endowment insurance fund raise pattern mainly have pay-as-you-go system is better, in part, completely is better. The old-age insurance system in China faces many problems, such as the population ages, expends level is high, low, the coverage of narrow, which enacted such countermeasures, such as improvement of individual account, a national plan as a whole are closely related with fund raise money. China's endowment insurance fund raise process problems exposed the raises means not perfect and reasonable. View of our country at present the raise problems appeared in the course of the reference, rais