中国财政支持养老保险支出的风险及对策研究

发布时间：2018-04-02 09:47

本文选题：财政风险　切入点：养老保险　出处：《河北大学》2013年博士论文

【摘要】：欧债危机的爆发让财政风险成为理论界的热点，引发欧债危机的重要因素是养老金过度慷慨。养老保险是一国社会保障制度的核心内容，当一国的财政支持养老保险的额度太高时就会引发支付危机，财政收不抵支出现赤字。建立健全社会养老保险制度，保证所有公民都能老有所养是建设和谐社会的需要，也关系到中国整个社会保障体系的建设和市场经济的发展。中国正在急速进入工业化、城镇化与老龄化社会，再加上通货膨胀，这都在冲击着“养老大堤”，当务之急是维持养老基金的财务均衡，保持财政支付能力，减轻政府财政负担。目前多数学者已经形成共识，政府应该对社会养老保险承担财力支持责任，但财政应该提供多大比例的资金才是安全的，才不会引发财政风险还缺乏系统研究。因此，如何防范与控制养老保险的财政风险，研究和探讨如何通过公共财政政策，促进中国社会养老问题的解决，，无疑具有十分重要的现实意义。文章以财政支持养老保险的风险为主线，寻找导致财政养老保险风险的因素，借鉴国际上的经验，探索中国的财政养老保险的风险防范措施。论文的主要内容：一是重新界定了财政支持养老保险风险的内涵，即由于一国养老保险支出的规模过大导致一国财政的正常支出困难引发财政危机带来的风险，寻求财政支持养老保险的理论依据，包括国家干预主义理论、生命周期假说、交叠世代模型和福利经济学。二是全面深入地分析了世界其他国家养老保险财政风险的情况，选取了几个代表性的国家，包括美国、英国和智利，以及各自可借鉴的内容。三是深入分析了中国养老保险的发展状况以及阐释了养老保险支出对财政风险的形成机理。四是揭示了导致养老保险财政风险的三个因素：人口老龄化、城镇化和通货膨胀。并分别进行了国际比较，总结经验教训。五是结合国外养老保险制度的发展，提出了以下几个防范措施：首先是优化财政支出结构，提高财政支出效率，包括提高管理水平、多渠道筹集养老保险资金和合理界定中央财政与地方财政的职责范围，做到财权和事权相匹配。其次是加强养老保险基金的管理水平，通过创建养老保险基金管理公司，增加基金的保值增值能力，科学延长退休年龄，减缓养老金支出压力以及建立养老保险物价联动调节机制等方面，再次是降低机关事业单位的替代率，减少财政压力，最后是增加农民收入来减轻财政支持风险。本文的研究意义就在于可以促进中国的养老保险制度的进一步完善，可以督促领导层关注养老保险制度改革，可以为中央财政和地方财政之间建立良好的责任机制，可以为中国经济的持续发展起到助力的作用。
[Abstract]:The outbreak of the European debt crisis has made the financial risk a hot spot in the theoretical circle, and the important factor causing the European debt crisis is the excessive generosity of pensions. Pension insurance is the core content of a country's social security system. When a country's financial support for old-age insurance is too high, it will lead to a payment crisis, and the fiscal revenue will not offset the deficit. It is necessary to build a harmonious society by establishing and improving the social old-age insurance system and ensuring that all citizens can have a sense of security. It is also related to the construction of China's entire social security system and the development of a market economy. China is rapidly entering a society of industrialization, urbanization and aging, plus inflation. This is all hitting the "pension dyke." the top priority is to maintain the financial balance of the pension fund, maintain its ability to pay, and lighten the financial burden on the government. At present, most scholars have reached a consensus. The government should bear the financial support responsibility for the social endowment insurance, but what proportion of the funds should be provided by the finance is safe, and the financial risk will not be caused by the lack of systematic research. Therefore, how to prevent and control the financial risk of the endowment insurance, There is no doubt that it is of great practical significance to study and discuss how to solve the social pension problem in China through public financial policies. This article takes the risk of financial support for the endowment insurance as the main line, looks for the factors that lead to the risk of the financial endowment insurance, and draws lessons from the international experience. The main contents of this paper are as follows: firstly, the connotation of the risk of financial support pension insurance is redefined. That is, because the scale of a country's pension insurance expenditure is too large to lead to the financial crisis caused by the financial difficulties of a country's normal expenditure, to seek the theoretical basis of financial support pension insurance, including the theory of state intervention, life cycle hypothesis, Overlapping generation models and welfare economics. Second, it comprehensively and deeply analyzes the financial risks of pension insurance in other countries of the world, and selects several representative countries, including the United States, the United Kingdom and Chile. The third is to deeply analyze the development of Chinese endowment insurance and explain the formation mechanism of the expenditure of endowment insurance to the financial risk. The fourth is to reveal the three causes of the financial risk of the endowment insurance. Population ageing, Urbanization and inflation, respectively, are compared internationally, and lessons learned are summarized. Fifthly, combined with the development of the overseas pension insurance system, the following precautions are put forward: first, to optimize the structure of fiscal expenditure and to improve the efficiency of fiscal expenditure, Including improving the management level, raising endowment insurance funds through various channels, and rationally defining the scope of responsibilities of central finance and local finance, so as to match the financial and administrative powers. Secondly, it is necessary to strengthen the management level of pension insurance funds. Through the establishment of pension insurance fund management companies, increasing the fund's ability to maintain and increase its value, extending the retirement age scientifically, slowing down the pressure on pension expenditure and establishing a mechanism for regulating the prices of pension insurance, etc. The third is to reduce the substitution rate of institutions, reduce the financial pressure, and finally increase farmers' income to reduce the risk of financial support. The significance of this study is that it can promote the further improvement of China's old-age insurance system, urge the leadership to pay attention to the reform of the old-age insurance system, and establish a good responsibility mechanism between central finance and local finance. It can help the sustainable development of Chinese economy.
【学位授予单位】：河北大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812.0;F842.67

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