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本文以“大庆市城镇职工基本养老保险费征管问题及对策研究”为论题，从研
究背景、相关理论基础、大庆市城镇职工基本养老保险费征管现状、存在的问题、
成因及相应的整改对策等五个方面进行了阐述。首先从理论上，分析国内、国外对
于基本养老保险费征管的一些观点，为大庆市城镇职工基本养老保险费研究提供理
论依据；其次，从大庆市基本养老保险费的征管主体、职责、征管情况、征管流程
及数据比对信息等方面论证了大庆市基本养老保险费的征管现状；最后分析了大庆
市城镇职工基本养老保险费征管中存在的主要矛盾及问题，如现行基本养老保险制
度的相对滞后与社会经济飞速发展之间的矛盾、日渐严峻的老龄化趋势与迟迟落后
的参保覆盖率之间的矛盾、基本养老保险基金收支不平衡等，并提出了完善、明确、
提高、规范等对策，分别是明确地税部门征收主体地位、提高税务征缴队伍征管水
平、扩大养老保险费参保覆盖范围、加速养老保险费法制建设进程、推进基本养老
保险费信息网络建设、加强宣传力度和认识重视程度，为解决基本养老保险覆盖面、
基本养老保险基金征缴的积累等问题提供建议，从而完成了对论点的论证与论述
关键词：城镇职工基本养老保险费；征收管理；参保覆盖率；比对东北石油大学 MBA 学位论文
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Research on the problems of the collection and management of
basic pension insurance in Daqing
ABSTRACT
As an important part of the social insurance premiums, the basic pension insurance
plays an important role in the construction of people’s livelihood, national economy and
social development. With the trend of population aging becoming more and more serious
in China, and the drawbacks of China&39;s one-child policy have become increasingly
prominent, and the basic pension insurance premiums become the most powerful social
security for the insured. The development of basic pension insurance in Daqing is
relatively slow, With the change and development of the new situation, the basic pension
insurance for urban employees in the process of collection and Administration, such as
low coverage of insurance coverage and unreasonable division of duties gradually show,
how to solve these increasingly prominent problems of tax collection and management,
has become imminent reality.
Based on the research and Countermeasures of basic pension insurance for urban
workers in Daqing City Administration on the paper, the research background,
theoretical basis, Daqing basic pension insurance premium for urban employees
collection status, existing problems, causes and corresponding countermeasure in five
aspects. Firstly, from the theoretical point of view, the analysis of domestic and foreign
perspectives on the basic pension insurance fee, and provide a theoretical basis for the
study of basic pension insurance for urban employees in Daqing city; secondly,
management of basic endowment insurance in Daqing city demonstrated from the basic
pension insurance in Daqing city administration subject, duty, collection and
administration, collection process the ratio of information and data and so on; Finally, it
analyzes the main contradictions and problems existing in the collection and
management of the basic pension insurance premiums for urban employees in Daqing,
such as the contradiction between the relative lag of the current basic endowment
insurance system and the rapid development of social economy, the contradiction
between the increasingly serious aging trend and has backward insurance coverage, the
contradiction between the basic pension the insurance fund balance of payments, and put东北石油大学 MBA 学位论文
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forward improve、clear、 improve and standardize the countermeasures, are clearly
subject to levy tax department status and improve the tax collection administration team
level and expanding the old-age insurance insurance coverage, accelerate the
endowment insurance legal system construction process, promote the basic old-age
insurance information network construction, strengthen the propaganda and
understanding of the degree of attention, in order to solve the problems of the basic
pension insurance coverage and the accumulation of the basic endowment insurance
fund collection, this paper has completed the argument and discussion of the argument.
Key words: Basic pension insurance premiums for urban employees; Collection
management; Coverage rate of insured; Comparison目 录
V
目 录
摘要.........II
ABSTRACT..........III
第 1 章 绪论1
1.1 研究背景...1
1.2 研究目的与意义...2
1.2.1 研究目的....2
1.2.2 研究意义....2
1.3 国内外研究述评...3
1.3.1 国外研究现状........3
1.3.2 国内研究现状..........5
1.3.3 国内外研究评述.....8
1.4 研究内容与方法...8
1.4.1 研究内容....8
1.4.2 研究方法....9
1.5 技术路线.10
第 2 章 概念界定和相关理论基础..........10
2.1 相关概念.10
2.1.1 社会保险费..........10
2.1.2 养老保险..10
2.1.3 基本养老保险......11
2.1.4 城镇职工基本养老保险..11
2.2 相关理论基础.....12
2.2.1 福利经济学说......12
2.2.2 公平理论.
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