社会养老保险的制度衔接风险及其规避研究

发布时间：2018-03-13 02:14

本文选题：社会养老保险制度衔接　切入点：转嫁风险　出处：《河南大学》2013年硕士论文　论文类型：学位论文

【摘要】：养老保险制度作为一项社会制度兼具了理论性和政策性的特征，所以对养老保险制度的研究可以从理论层面研究，也可以从政策层面研究。但理论研究和政策研究往往是分不开的，目前对养老保险制度的研究多是围绕这两方面进行研究，只是侧重点不同。对社会养老保险的制度衔接风险研究，同样兼具了两方面的研究，但是侧重于政策研究。养老保险的制度衔接应属于养老保险的政策性措施，但是该政策的出台有其理论依据。公平作为社会保险的核心理念，也是养老保险制度研究和发展的理论基础，为了实现养老保险的公平性，养老保险制度经历了一个保基本、广覆盖的发展历程，在这个过程中养老保险制度普惠性特征也越来越明显，但是随之也带来一些新的问题，就是各种养老保险制度的衔接影响了养老权益的获得，为了弥补这种制度的缺陷，相应的政策措施陆续出台，衔接办法的出台使养老保险权益恢复了便携性，各种养老保险制度可以实现衔接，但是依然存在着问题，就是制度所带来的衔接风险问题。从制度到政策再从政策到制度是一个循环，，在这个循环过程中，制度的评估尤其是对制度风险的评估就显得尤其的重要。而目前养老保险制度的发展路径陷入了一个恶性循环的过程，造成这个结果的一个重要原因是政策在出台时缺少整体性考虑，更没有相关的风险评估。目前学术界存在着大量对养老保险制度衔接相关问题的研究，但是对制度衔接中存在的风险的研究还比较欠缺，并且制度衔接的风险研究多是以养老保险制度本身为视角，进行研究。随着各种养老保险制度的相继出台，各种制度的合理衔接就成为一个影响养老保险制度效率的关键因素，对养老保险制度的衔接也应站在一个更高的角度进行研究。以社会保险的整体为视角，来研究社会养老保险的制度衔接就显得更有意义，能更加全面的分析社会养老制度衔接中存在的风险。以社会保险为视角研究养老保险的制度衔接风险可以将社会养老保险的制度衔接风险分为制度外衔接风险和制度内衔接风险。制度外衔接风险主要分析社会养老保险与社会保险其他险种项目之间的衔接风险，主要是与工伤保险和退休制度之间的衔接风险。而制度内衔接风险主要分析社会城乡各种养老保险制度衔接风险以及城镇职工基本养老保险制度的转移接续。从整体的角度来考虑，目前社会养老保险的制度衔接风险主要表现为双重缴费风险，转嫁风险、操作风险以及基金支付风险，而这些风险产生是由社会层面和制度层面的原因造成的，社会层面的原因主要表现为经济发展期人口的大量流动，以及地区之间经济发展的差异性，但是社会层面的原因并不能成为风险产生的主要原因，制度层面的原因是造成风险产生的主要原因。制度层面的原因主要表现为制度设计时缺少整体性和关联性的分析，以政策的出台弥补这种欠缺所需的成本是巨大的，大量风险的存在也说明参数性的改革并不能从根本上解决问题，但是制度设计存在着这样的路径依赖，这就形成一种悖论，制度的欠缺需要进行参数性改革，但是参数性的改革又带来的新的问题，这种悖论的存在就显得无法避免。所以解决这一现状，就需要从微观、中观、宏观层面进行考虑，将整体性的改革和参数性改革结合起来，更能兼顾制度的现实性和理想性。从微观层面出发，做好制度的风险评估体系是关键，建立起风险评估的指标体系，使制度的评估改变以往的定性评估，和定量评估结合起来，这种结合能更好的反映制度运行的效率，及时解决存在的问题。而从中观层面出发，需要尽快提高养老保险的统筹层次，养老保险统筹层次低是造成养老保险制度衔接风险产生的一个重要原因，养老保险的统筹层次低的一个最大的后果就是养老保险基金的分散管理，基金不能进行合理的投资经营，基金的贬值就很难避免，养老保险基金的支付风险就随之产生，所以提高养老保险的统筹层次非常关键。但要从根本上规避这些风险，宏观上应加快社会样养老保险的顶层设计，形成多支柱的养老保险体系，改变社会养老保险碎片化的现状，在制度设计时，进行制度的整体性和关联性分析，实现制度的合理性和科学性。
[Abstract]:The endowment insurance system as a social system with the characteristics of theory and policy, so the research on the endowment insurance system from the theoretical study, can also study from the policy level. But the theory research and policy research are inseparable, the present research on the endowment insurance system is researched these two aspects, just with different emphasis. Cohesion Risk Study on social endowment insurance system, also has two aspects of research, but focusing on policy research. The endowment insurance system interface should belong to the pension insurance policy measures, but the introduction of the policy has its theoretical basis. Fairness as a core concept of social insurance. It is the theoretical basis of the research and development of endowment insurance system, in order to realize the fairness of old-age insurance, endowment insurance system has experienced a course of development of basic security, wide coverage, in The endowment insurance system in the process of inclusive characteristics is becoming more and more obvious, but it also brings some new problems, is the convergence of various pension insurance system affects the access to pension rights, in order to compensate for this system, the corresponding policy measures have been introduced, the introduction of the connection methods of pension rights restored portability. All kinds of endowment insurance system can achieve convergence, but there are still problems, cohesion risk problem is brought about by the system. From the system to the policy from the policy to the system is a cycle, in this cycle process, especially the evaluation system of the system risk assessment is particularly important. At present, the development path of pension the insurance system into a vicious spiral, one important reason for this result is the lack of policy introduced in the overall consideration, no more Risk assessment.
At present, the academic circles has problems related to pension insurance system convergence but on a lot of research on risks of system convergence in the research is still relatively lacking, risk and cohesive system is based on the endowment insurance system from the perspective of research. With all of the endowment insurance system have been introduced, the reasonable connection of various system it becomes the key factor of influencing the efficiency of endowment insurance system, the convergence of endowment insurance system should also be studied at a higher angle. The whole social insurance system from the perspective of the research on the connection of social pension insurance is more meaningful, more comprehensive analysis of the connection between the social pension the risk of the system. With the social insurance system for old-age insurance of cohesion from the perspective of risk can be the risk of social endowment insurance system cohesion is divided into system risk and cohesion The system of cohesion outside the system risk. The connection between the main risk risk analysis of social pension insurance and other insurance project, mainly is the cohesion risk between industrial injury insurance and retirement system. The transfer of cohesion risk within the system analyzes the urban and rural social endowment insurance system cohesion of various risk and urban workers' basic pension insurance system connection from the overall perspective, the current social endowment insurance system cohesion risk is mainly manifested as double payment risk, transfer risk, operational risk and fund risk, and these risks are caused by the social level and institutional level, social level mainly for economic development in the period of a large number of floating population. The difference of economic development between regions and the reasons, but the society does not become the main cause of risk, The institutional reasons is mainly caused by the risk. The institutional reasons mainly for the design of the system the lack of integrity analysis and relevance, the introduction of the policy to make up the lack of the necessary cost is huge, lots of risks also shows that the reform of the parameters and can not fundamentally solve the problem, but there is such a system design depends on the path, which formed a paradox, lack of system parameters need to be reform, but the reform of the parameters brings new problems, this paradox has become inevitable. So to solve this situation, we need to consider from the micro, meso and macro level that will reform and parameter of overall combination of more reality and ideal balance system. From the micro perspective, completes the system risk assessment system is the key to set up wind The index system of risk evaluation, the evaluation system to change the qualitative evaluation and quantitative evaluation of the past, together, this combination can better reflect the operation efficiency of the system, and solve problems timely. Starting from the meso level, to improve the overall level of endowment insurance as soon as possible, the overall level of old-age insurance is an important cause of low the reason of endowment insurance system cohesion risks, decentralized management is one of the largest consequences of the overall level of endowment insurance is low endowment insurance fund, the fund can not carry out rational investment management, fund depreciation is hard to avoid, the old-age insurance fund payment risk arose, so as to improve the overall level of endowment insurance is the key to avoid these risks. But fundamentally, the macro should accelerate top-level design social endowment insurance, endowment insurance system to form a multi pillar, social change In the system design, the integrity and relevance of the system are analyzed in order to realize the rationality and scientificity of the system.

【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】：F842.67

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