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基于全国和地方统计年鉴及数据库有关数据,运用统计软件,分别测算了全国和13个省、直辖市、自治区实际缴费基数以及缴费基数比,用以判断各地缴费基数的做实情况并进行了省域比较。研究结果表明,无论是全国还是地方,缴费基数普遍不实;缴费基数比的省域差异很大,东部地区缴费基数比的差异明显大于中西部地区,做实情况最好的是河北,最差的是广东。各省、直辖市、自治区缴费基数比走势不一,5省、直辖市波动下降,2省、直辖市呈倒“U”趋势,其余6省、自治区走势较为平稳。2001-2011年间,北京、福建和海南缴费基数比降幅最大,均超过30%。缴费基数比的持续下降,不仅有损参保人员的养老权益,而且无益于职工基本养老保险制度的健康发展。因此,治理缴费基数不实,遏制缴费基数比下降是重中之重。
Based on the data from national and local statistical almanacs and databases, using the statistical software, the actual contribution bases and the contribution base ratios of the whole country, 13 provinces, municipalities directly under the Central Government and autonomous regions were respectively calculated to determine the actual situation of payment bases in different provinces and provinces. Compare The results show that the payment base is generally not true either nationwide or locally. There is a great difference in the provincial base of contribution base ratio. The difference of contribution base ratio in the eastern region is obviously greater than that in the central and western regions. The best case is Hebei and the worst Guangdong is. The payment base of provinces, municipalities directly under the Central Government and autonomous regions was different from that of the same period of the previous year. The fluctuations of 5 provinces and municipalities directly under the Central Government decreased. The trend of “U” in 2 provinces and municipalities directly under the Central Government was reversed. The other 6 provinces and autonomous regions showed a relatively steady trend. Between 2001 and 2011, the contribution ratios of Beijing, Fujian and Hainan declined the most, more than 30%. The continuous decline of the contribution base ratio not only undermines the pension rights of insured persons, but also does not benefit the healthy development of the basic pension insurance system for workers. Therefore, it is not the most effective way to control the payment base and it is of utmost importance to curb the reduction of the base payment ratio.