CAJ | 학술논문

充分发挥基本养老保险制度的收入再分配功能对保障老年人口的基本生活水平，实现老有所养具有重要的现实意义。在总结分析相关研究的基础上，首先界定了基本养老保险制度及其收入再分配效应的内涵，确定了基本养老保险制度收入再分配效应的衡量指标；然后，从不同收入家庭、不同行业、不同区域角度，对陕西省城镇职工基本养老保险制度的收入再分配效应进行了定量分析。研究发现，陕西省基本养老保险制度在不同收入的家庭和人群间具有负的再分配效应；在行业和地区间具有正的再分配效应。根据分析结果，结合体现养老金社会公平的原则，提出了完善城镇职工基本养老保险制度的建议。
충분발휘기본양로보험제도적수입재분배공능대보장노년인구적기본생활수평，실현로유소양구유중요적현실의의。재총결분석상관연구적기출상，수선계정료기본양로보험제도급기수입재분배효응적내함，학정료기본양로보험제도수입재분배효응적형량지표；연후，종불동수입가정、불동행업、불동구역각도，대합서성성진직공기본양로보험제도적수입재분배효응진행료정량분석。연구발현，합서성기본양로보험제도재불동수입적가정화인군간구유부적재분배효응；재행업화지구간구유정적재분배효응。근거분석결과，결합체현양로금사회공평적원칙，제출료완선성진직공기본양로보험제도적건의。
Making full use of the income redistribution effects of basic endowment insurance system for ur- ban workers, can ensure the basic living standards of the retirees. Firstly, this paper defined the content a- bout the basic pension insurance system and the income redistribution effects, determined measures of the income redistribution effect of basic endowment insurance system, select different angles on the income re- distribution effect of the quantitative research. The study found that the basic endowment insurance sys- tem in Shaanxi province produced negative redistribution effect in different income families and different person; produced active redistribution effect in the different industry and region. According to the study results, we give conclusions and suggestions to improve the basic old-age pension insurance system.