德国、美国、韩国和中国台湾老年年金制度的改革及其启示

发布时间：2018-04-14 10:14

本文选题：养老保险 + 社会保障　；参考：《国外社会科学》2014年04期

【摘要】：老年年金制度也称社会养老保险制度。属于传统型老年年金制度的德、美、韩和中国台湾地区,在目前人口老龄化、少子化越来越严重的背景下,出现了提前退休人员人数比例偏大、年龄偏低、退休收入替代率偏高以及政府财政不堪重负等问题。对此,前述各国和地区当局对传统的老年年金制度都进行了改革。我国养老保险制度最大的特点表现为"双轨制",它是计划经济向市场经济转型时期的特殊产物,目前该体制也表现出与德、美、韩和中国台湾地区老年年金制度相同或相似的问题。其对我国的启示主要有:尽早进行延长退休年龄的制度探索,逐步规范和提高退休年龄;尽早改"双轨制"为单一制,让国家政府机关、事业单位人员按一定标准缴纳统筹基金;降低国家政府机关、事业单位人员退休所得的替代率。
[Abstract]:Old age annuity system is also called social endowment insurance system.Germany, the United States, South Korea and Taiwan, which belong to the traditional old-age pension system, are facing an aging population and increasingly serious minority children, resulting in a higher proportion of early retirees and a lower age.The retirement income replacement rate is on the high side and the government finances are overwhelmed and so on.In this regard, the aforementioned countries and regional authorities have reformed the traditional old-age pension system.The biggest characteristic of China's endowment insurance system is the "two-track system", which is a special product of the period of transition from planned economy to market economy. At present, the system is also in harmony with Germany and the United States.South Korea and China Taiwan area old age annuity system identical or similar problem.The main revelations to our country are: to explore the system of prolonging the retirement age as soon as possible, to gradually standardize and raise the retirement age, to change the "two-track system" to a single system as soon as possible, and to let the state government organs,The personnel of the institution shall pay the fund as a whole according to certain standards; the replacement rate of the retirement income of the personnel of the state government organ and the institution shall be reduced.
【作者单位】：华侨大学公共管理学院;
【基金】：国家社科基金2013年项目“城乡统筹发展中的社会养老保险制度建设研究”(项目编号:13BSH095)
【分类号】：F842.67;C913.6

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