美国“三支柱”模式对我国养老保障制度的启示

发布时间：2018-02-25 07:44

本文关键词： 养老保障制度 “三支柱” 借鉴意义　出处：《河南大学》2013年硕士论文　论文类型：学位论文

【摘要】：目前，美国养老保障制度是一种美国特有的“三支柱”模式，主要包括：由国家强制的社会养老保险，是以社会保障税为基础的公共养老保险计划；政府及雇主养老金计划；个人储蓄养老金计划。在“三支柱”模式中，政府、企业、个人的作用、责任和分工十分明确。我国的养老保障制度开始于上世纪50年代，最开始是一种在计划经济的体制下，享受对象限定的由国家统一管理并保证养老金发放的养老体系。20世纪90年代，为了满足改革开放后出现的新形势的需要，我国的养老保障制度开始进行社会统筹，逐渐增加养老保障资金的来源渠道和扩大养老保障的覆盖范围。十四届三中全会明确提出要发展社会统筹和个人账户相结合的基本养老保障制度。我国的养老保障制度经过十几年的发展，虽然取得了一定的成就，但是还存在很多问题，比如制度不统一、管理体制不健全、个人账户空帐缺口、社会统筹基金入不敷出、城镇养老保险覆盖面较窄、农村养老保险发展较落后等。美国是世界上建立养老保障制度较早的国家之一，其制度虽不是最完备、最先进的，但是具有一定的代表性和特殊性。我国建立养老保障制度较晚，制度非常不完善，同时也面临着一条与美国相似甚至更严重的老龄化道路。美国养老保障制度的发展经验对我国的养老保障制度有不少启示：第一，建设完善的养老保障法律体系。我国在社会保障和养老保障方面比较全面的法律是《中华人民共和国社会保险法》，，这是我国第一部在此领域的综合性法律，几乎对于社会保障事业的各项工作都有包括，但是它还需要在实际操作中不断完善。在经济全球化的今天，同时还要注意养老保障法律发展的国际化趋势问题。第二，构建养老保障制度要遵循覆盖广泛、水平适度和多层保障原则。要不断扩大养老保障制度的覆盖面,同时依照不同群体的需求层次和社会保障各项目的优先发展序列,更多的人口应该被纳入养老保障系统覆盖面,以实现基本全面养老保障。大幅提高养老保障的支付水平，构建多层次养老保障体系，应鼓励有条件的企业大力发展企业补充养老保险,进而逐步形成社会养老保险、企业补充养老保险和个人储蓄养老金计划相得益彰的多支柱、多层次的养老保障体系。第三，构建养老保障制度应该强调政府责任和责任主体多元化。养老保障制度的建立和完善应首先强调政府责任，政府应在制度改革中起主导作用。同时应当明确中央政府和地方政府在养老保障事业中的分权,以使中央和地方权责分明的管理养老保障。养老保障制度的发展应坚持政府、企业和个人责任共担，共同建立覆盖面广大的低水平养老保障,使养老保障实现多主体和多层次发展。第四，加强对养老保障事业的管理。建立统一的养老保障管理、协调机构；合理划分各级政府的管理责权，进一步调动地方政府管理养老保障事业的积极性。第五，在经济方面的启示。在政府发挥作用的同时，应该充分利用市场的力量，以避免政府失灵、降低政府的风险和压力。多渠道筹集养老保障基金，特别是必须增强个人的缴费意识。企业补充养老保险要与资本市场协调发展，同时还要充分利用税收优惠政策。
[Abstract]:At present , the American pension insurance system is a kind of American special " three - pillar " mode , which mainly includes the social endowment insurance compulsory by the state , the public endowment insurance plan based on the social security tax , the government and the employer pension scheme , the personal savings pension plan . In the " three pillars " mode , the roles , responsibilities and division of labor of the government , the enterprise and the individual are very clear . In the 1990s , in order to meet the needs of the new situation emerging from the reform and opening - up , China ' s pension security system began to carry out social integration , gradually increase the source channel of the endowment insurance funds and expand the coverage of the old - age insurance . The United States is one of the countries in the world to establish the old - age security system , its system is not the most complete and advanced , but it has certain representative and particularity . The establishment of the old - age insurance system is very late and the system is very imperfect . At the same time , it faces an aging road similar to that of the United States . First , to construct a perfect legal system for the old - age security . Our country ' s more comprehensive law in social security and pension security is the social insurance law of the People ' s Republic of China . It is the first comprehensive law in this field , but it needs to be perfected in practice . At the same time , it also needs to be perfected in practice . At the same time , we should pay attention to the international trend of pension insurance law development . Second , to construct the old - age insurance system should abide by the principles of broad coverage , moderate level and multi - layer security . To expand the coverage of the old - age security system , and accord with the needs of different groups and the priority development sequence of social security , more population should be integrated into the coverage of the old - age security system , so as to realize the basic comprehensive pension insurance . Third , constructing the old - age insurance system should emphasize the pluralism of government responsibility and responsibility . The establishment and perfection of the old - age security system should first emphasize the government responsibility , and the government should play a leading role in the reform of the system . At the same time , it should be clear that the central government and the local government should be divided into the old - age security , so as to make the central and local authorities responsible for the management of the old - age security . Fourth , strengthen the management of the old - age insurance enterprise . Establish a unified security management and coordination mechanism ; rationally divide the management responsibility of the governments at all levels , and further mobilize the initiative of the local government to manage the old - age insurance . At the same time , the government should make full use of the power of the market in order to avoid the government ' s failure and reduce the risk and pressure of the government .

【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D669.6;F847.12;F842.67

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