养老保险模式选择对人力资本形成的影响分析

发布时间：2018-03-24 01:20

本文选题：现收现付制　切入点：基金积累制　出处：《江西财经大学》2013年硕士论文

【摘要】：养老保险制度作为社会保障体系中最重要的部分，不仅关系到社会各方面的健康发展，更对国家政治和社会经济产生重要的作用。伴随着世界人口老龄化的趋势，各国纷纷开始对养老保险制度进行改革，寻找能够应对危机和风险的养老保险制度模式，以保证社会和经济的持续发展。人口老龄化带来的一个严峻问题就是，如何面对人口年龄结构的老化对人力资本水平的巨大威胁。人力资本水平是决定经济发展的重要因素，因此，在这样的时代大背景之下，研究养老保险制度如何继续保持对人力资本的促进作用具有深远的意义。本文在分析总结前人对养老保险制度研究的基础之上，分析不同的养老保险制度模式对人力资本形成的影响，旨在寻找当今社会养老保险制度改革的出路，从而为我国设计和完善养老保险制度提供理论依据和建议对策。尽管世界各国对养老保险模式划分的标准不同，但最常用的划分标准是根据养老保险基金的筹集模式，将养老保险制度划分为现收现付制、完全积累制和部分积累制。不同的制度模式表现出不同的优缺点，现收现付制因具有代际间和代内间的收入再分配功能，体现了社会互济性而受到欢迎，但是因为在应对人口老龄化的过程中，难以做出相应的有效反应而受到质疑；基金积累制因其具有储蓄功能，较少地受到人口结构的影响，所以在人口老龄化加剧的今天倍受青睐，，但是社会成员之间缺乏互济性，削弱了收入再分配功能；部分积累制由以上两种模式结合而成。人力资本是经济发展的源动力，对人力资本形成的分析是建立在舒尔茨的人力资本理论之上，并阐述了人力资本的形成途径有四种，即教育、在职培训、劳动力迁移和保健服务，国家和个人收入的增加，势必增加对人力资本的投入支出，促进人力资本有效形成。综上所述，养老保险制度具有收入分配的保障功能，有利于提高居民收入水平，缩小个人和地区间的收入差距，与此同时，收入的高低决定了人力资本的投资和形成，因此，本文通过引入收入作为传导机制，分析养老保险制度对人力资本形成产生怎样的影响。本文以上述理论为基础，运用实证分析方法，通过借鉴他人的理论模型并建立相应的数据回归分析模型，对理论结果进行验证。数据模型采用我国近十年的现实数据，选取人均收入水平和基尼系数作为衡量收入的指标，用以反映收入水平和收入差距，选用人均受教育年限、人口流动率、死亡率作为衡量人力资本水平的指标，分别反映教育、劳动力迁移、健康保健状况。通过理论模型得出人力资本投资是个人收入的一部分，养老保险通过收入作为传导机制对人力资本形成产生影响。通过数据模型分析得出收入与教育、劳动力迁移、健康之间的关系十分密切，收入的增长,对人力资本的投资也随之增加，从而促成人力资本的有效形成。养老保险制度对人力资本形成的作用已十分明显，不同的养老保险制度各有优缺点，在设计和改革养老保险模式时要综合两种模式全面考虑，充分结合本国国情进行灵活的模式选择，利用它们各自的特点化解不同的风险和危机，从而促进人力资本的形成和经济的发展。我国的养老保险制度为了应对人口老龄化问题，同时也是为了满足经济和社会的发展需要。我国实行养老保险制度是统账结合的模式，是现收现付制和基金积累制的结合，由社会统筹和个人账户两部分组成，但是在养老保险制度的运行过程中，出现了空账运营、收入分配与储蓄功能配合失调、缺乏激励机制以及统筹层次较低等问题，限制了人力资本的有效形成和经济的健康发展，所以必须针对已经出现的问题对我国的养老保险制度进行修正，并通过发挥个人账户的储蓄功能、扩大养老保险覆盖范围、提高基金统筹层次等方式、方法逐步完善制度，充分兼顾社会公平和经济效率，在保障人们基本生活水平的前提下促进人力资本的形成。
[Abstract]:The endowment insurance system is the most important part in the social security system, not only related to the healthy development of the society, the more significant effect on the country's political and social economy. With the trend of aging population of the world, many countries have started to carry on the reform of the endowment insurance system, to find a model of pension insurance system and deal with the crisis the risk, in order to ensure the sustainable development of society and economy. A serious problem caused by the aging of the population is how to deal with the aging of the population on the level of human capital in the huge threat. The level of human capital is an important factor to determine the development of the economy, therefore, under the background of this study, how the endowment insurance system continue to maintain has far-reaching significance to promote human capital. This paper analyzed and summarized the achievements of the research on the endowment insurance system of the above analysis. The influence of different endowment insurance system modes on human capital formation is to find out the way out for the reform of social endowment insurance system, so as to provide theoretical basis and suggestion for our country to design and improve the endowment insurance system.
Despite the world standard for classification of endowment insurance model is different, but the standard is the most commonly used according to the mode of raising pension funds, pension insurance system will be divided into the PAYG system, fully funded and partially funded system. Different models show different advantages and disadvantages, the PAYG system because of the function of income with the redistribution of intergenerational and inner generation, reflects the social mutual benefit and popular, but because the process in response to the aging population, it is difficult to make effective response to being questioned; fund accumulation system have savings function, less affected by the population structure, population aging and so on today is popular, but the lack of cooperation between the members of society, weaken the function of income redistribution; part accumulation system by more than two modes together. Human capital is the economic development The source of power, analysis of the formation of human capital is based on Schultz's theory of human capital, and discusses the way to form human capital has four kinds, namely education, on-the-job training, labor migration and health care, increase national and personal income, the investment in human capital expenditure will increase, to promote human capital effectively form. To sum up, the income distribution has the function of security pension system, improve the income level of residents, and reduce the personal income gap between regions, at the same time, the income level of the human capital investment and the formation, therefore, through the introduction of income as the transmission mechanism, analysis of pension insurance system formed on the impact of what human capital.
This paper based on the theory, using the empirical analysis method, regression analysis model by using the theoretical model of others and the corresponding data, verify the theoretical results. The real data model used in China in the past ten years, selected the per capita income level and Gini coefficient to measure income index to reflect the level of income and the income gap, the average years of schooling, the rate of population, the mortality rate as a measure of the level of human capital index, which reflect the labor migration, health education, health status. Through the theoretical model of human capital investment is a part of personal income, pension insurance through income as the transmission mechanism of impact on human capital formation through. The data model analysis showed that the income and education, labor migration, the relationship between health is very close, income growth, the human capital investment It will increase, thus contributing to the effective formation of human capital.
The endowment insurance system on the formation of the role of human capital has been very obvious, there are advantages and disadvantages of the different endowment insurance system, in the design and reform of endowment insurance model to synthesize two kinds of mode of comprehensive consideration, combined with national conditions fully flexible mode selection, resolve various risks and crisis with their own characteristics, so as to promote the the formation and development of economy and human capital. The endowment insurance system in our country in order to deal with the problem of aging population, but also to meet the needs of economic and social development. The implementation of China's endowment insurance system is Tongzhang combination mode is PAYG and funded by the combination of social pooling and individual accounts the two part, but in the operation process of the endowment insurance system, the empty account operation, income distribution and savings function with imbalance, lack of incentive mechanism and raise the level of the system Low, restrict the healthy development of human capital formation and economic, so must be aimed at the problems of China's pension insurance system was modified, and play through a personal account of the savings function, expand pension coverage, improve the overall level of the fund, gradually improve the system, taking into account the society fairness and economic efficiency, promote the formation of human capital in the premise of ensuring the basic life level of people.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67;F249.21

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