中国公共部门养老保险模式选择与可持续性研究

发布时间：2018-03-11 12:44

本文选题：公共部门养老金　切入点：模式选择　出处：《对外经济贸易大学》2016年博士论文　论文类型：学位论文

【摘要】：2015年初在全面深化改革的关键时刻,《国务院关于机关事业单位工作人员养老保险制度改革的决定》正式发布,实现了机关事业单位(国际上称为公共部门)与企业之间养老保险制度的并轨,迈出了中国养老保险制度从“碎片化”向“大统一”的关键一步。本文以此次改革为背景,通过对公共部门养老保险制度的国际比较和养老金经济学的理论分析,解读了我国公共部门养老保险的模式选择问题,并对新制度框架下的可持续发展问题进行了模拟量化分析。本文首先对养老保险制度的经济学基础进行了系统阐述,作为对养老保险模式选择的理论支撑,总结了国际上四种主要的公共部门养老保险模式,分析了公共部门养老保险制度的差异性、特殊性,归纳了其他国家对公共部门养老保险制度进行改革的经验。在理论阐释和国际经验的基础上,结合我国公共部门养老保险改革历程,分别对公共部门选择现收现付制和部分基金积累制进行了经济学分析,结果显示我国公共部门养老保险制度选择部分基金积累制比现收现付制更能适应老龄化日益加速的趋势,该制度下使得公共部门福利最大化的缴费率与公职人员的年龄结构有着密切关系。2015年我国公共部门养老金制度并轨后,新制度的可持续问题必将成为研究的热点,欧盟委员会(2001)曾经指出“待遇的充足性、财务的可持续性和对变化的适应性”是养老金计划长期可持续的三大原则,世界银行报告也提出“养老金制度的基本目标是能够提供充足、可负担、可持续和稳健的退休收入”。为此在制度改革的背景下,本文提出了我国公共部门养老金制度可持续性的研究框架,包括养老金待遇水平、养老金未来财务收支状况与转轨成本三个方面。三者之间相互联系,养老金待遇的高低直接影响着未来养老基金的支出规模,也影响着过渡期转轨成本的大小,而不同的改革方式下转轨成本的大小不同,对养老金未来的收支平衡容易产生压力,同时如果未来新制度的收支状况良好也意味着制度本身能够承载更多的转轨成本并带来更高的待遇期望。本文对这三个问题逐一进行了数值模拟分析,对我国公共部门养老保险的可持续性提供了量化说明。全文按照“养老保险制度的理论基础——公共部门养老保险的主要模式和特殊性——国际改革经验总结——国内改革实践与模式选择——对新制度模式的可持续分析(待遇水平、财务收支预测、转轨成本分析)——制度完善建议”的逻辑展开,主要创新和贡献在于:(1)总结了国际上主流的公共部门养老保险制度模式,并比较了它们的设计特点和相对于私人部门的差异性(2)全面梳理了我国公共部门的改革进程,明确了相对于私人部门而言,公共部门养老保险制度的特殊性(3)从经济学福利最大化角度解释了我国的公共部门养老保险的模式选择问题(4)对2015年改革后的公共部门养老金待遇、转轨成本和未来的财务可持续能力逐一进行了量化分析,通过对这些现实问题的解答,有助于改革的顺利进行和促进公共部门养老保险制度的可持续发展,具有很强的时效性。
[Abstract]:At the beginning of 2015 at the crucial moment of deepening the reform, the State Council decided to < on the reform of the endowment insurance system of the government institution staff issued a formal implementation, institutions (known as the international public sector) and enterprises between the unification of the pension system, pension insurance system China taken from "fragmentation" to "key the grand unified" step. Based on the background of the reform, the public sector pension insurance system and the international comparison of Pension Economics theory analysis, interpretation of the pattern of China's public sector pension insurance, the quantitative analysis and Simulation of the new system under the framework of sustainable development. This paper based on economics the endowment insurance system systematically, as a theoretical support for the endowment insurance mode, summed up the four main international public department The door of endowment insurance mode, analyzes the difference between the public sector pension insurance system, particularity, summed up the reform of other countries on the public sector pension insurance system experience. In the interpretation of the basic theory and international experience, combined with China's public sector pension reform process, respectively, for the public sector to choose the PAYG system and the part of the fund accumulation system by economics analysis shows that China's public sector pension system selection part funds accumulation system than the PAYG system to adapt to the increasingly accelerated aging trend, the system makes the contribution rate to the age structure of public sector welfare and public officials with China's public pension system Department of the close relationship between.2015 years after the merger, the new system of sustainability will become the focus of research and the European Commission (2001) pointed out that "adequate treatment, property The sustainability of the service and the adaptability to the change of the pension plan "is a long-term sustainable three principles, the World Bank report also put forward the basic goal of the pension system is able to provide adequate, affordable, sustainable and stable retirement income." in this system under the background of the reform, this paper puts forward the research framework of sustainability of the pension system China's public sector, including the level of pension benefits, pensions in the future financial conditions and transition cost three aspects. The mutual relationship between the three, pension benefits will directly affect the future of pension fund expenditure scale, but also affect the transition cost of transition and the transition cost of the size, size of different reform methods under different that is easy to produce pressure on the balance of payments and pensions in the future, if the future of the new system of payments in good condition also means that the system can Carrying the transition cost more and more high treatment expectations. These three questions one by one analysis of numerical simulation, the sustainability of the public sector pension insurance in China provides a quantitative description. According to "the main mode of theoretical basis of the pension insurance system -- public sector pension insurance and the special -- Summary of international the experience of the Reform -- the choice of domestic reform and sustainable mode analysis of the new system model (the level of treatment, financial forecasting, transition cost analysis) - proposals" logic development, the main innovation and contribution are: (1) summarizes the mode of the endowment insurance system of the international mainstream of the public sector, and compared the design their characteristics and differences with respect to the private sector of (2) gives a comprehensive introduction of China's public sector reform process, the relative to the private sector And the particularity of public sector pension insurance system (3) explains the mode selection of China's public sector pension insurance from economics welfare maximization angle (4) on 2015 after the reform of the public sector pension benefits, transition costs and future financial sustainability by quantitative analyses, based on these practical problems the answer, contribute to the smooth progress of reform and promote the sustainable development of the public sector pension insurance system, has a strong timeliness.

【学位授予单位】：对外经济贸易大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F842.67

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