中国社会养老保险财政负担研究

发布时间：2018-04-24 17:25

本文选题：社会养老保险 + 财政负担　；参考：《东北财经大学》2014年博士论文

【摘要】：在上个世纪八十年代末九十年代初,我国开始了经济体制的大转型,由计划经济体制转变为市场经济体制,为了与之相适应,企业职工养老保险制度也进行了改革。经过十几年的不断摸索,我国社会养老保险制度基本完成了由政府财政全部包揽的模式转变为财政只承担最后“兜底”的责任,费用主要由企业和个人共同分担的筹资模式。制度实施以来,虽然企业缴费率高居不下,但社会养老保险始终存在大额赤字而且赤字逐年加大,已经成为系统性的财政负担。另外,企业职工社会养老保险制度与机关事业单位养老保险制度“双轨制”运行,机关事业单位的养老金是企业职工的数倍,而且这两个群体的养老金差距不断拉大,已引起社会的普遍不满；经济社会转型期的中国要求有一个和谐稳定的社会大环境,社会养老保险的基本功能是维护社会稳定,但现行养老保险制度自身却制造了社会摩擦和不公平,由于机关事业单位养老金全部由财政支付,因此,社会养老保险待遇的不公平就等于财政支出的不公平。财政资金是公共资源,用于支持社会养老保险应尽量保证公平和负担规模可控。养老金受到一系列复杂因素的影响,比如,缴费年限、退休年龄以及退休后的预期寿命等,而且这些因素都是不确定的；在几十年的工作生涯和漫长的退休岁月里,许多事情会发生变化,如收入水平、人口结构等,甚至养老保险法律法规自身也会发生变化。所以,对于远期养老保险总支出费用很难准确预计,收支平衡受到多种因素的挑战,政府履行对退休人口待遇的承诺,常常不得不增大财政支持的力度。就我国的社会养老保险财政负担而言,其规模到底有多大?在制度建立之初,中外专家学者纷纷测算中国从现收现付制转向部分积累制转轨的隐性债务规模,各方测算结果悬殊,况且我国社会养老保险制度本身还不定型,处于不断调整的过程之中,所产生的财政负担更难以测算准确。因此,本文的重点放在通过建立理论模型分析财政负担形成的机理,以及财政负担凸显出来的各种问题并提出化解对策。首先,阐述了财政支撑社会养老保险制度的理论基础,包括对社会养老保险及其财政负担等相关概念的涵义进行界定,公共财政在社会养老保险制度中应承担的责任、公平与效率的评价原则以及制度的可持续发展理论等。其次,从纵向上对我国社会养老保险制度发展的历史回顾,从横向上介绍和分析世界上其他国家的典型做法以资借鉴。我国企业职工的社会养老制度历史变迁的过程,大致经历了上个世纪50年代一80年代中期的财政全包的国家保障阶段,以及80年代中期以后到现在财政兜底的社会养老保险制度探索和发展阶段；机关事业单位养老保险制度也经历了数次微调,但财政包揽全部养老金的路线基本没有改变；近年来新农保和城居保的建立,开启了我国社会养老保险基本全覆盖的新篇章。从国际上看,社会养老保险财政负担机制模式,大体有财政全包型、财政配比出资型和财政对缺口兜底型三种类型,具体制度设计和运行的经验值得我们借鉴。比如,社会养老保险制度首先以公平原则优先,另外瑞典的名义账户制或许可以给我国解决当前制度困境以重要启示,为了公平及财政负担可控,财政出资应当明确化,而且缴费与领取金额要合理适当。再次,透析我国现行社会养老保险财政负担中凸显出的问题。新农保和机关事业单位养老保险存在财政负担是正常的,企业职工社会养老保险年年产生巨额财政负担是非正常的,按照制度的设计不应该出现系统性财政负担。从理论模型上看,即便不挪用个人账户资金和财政拨款也应该能做到养老金的足额发放,可是现实中不仅挪用了个人账户基金,财政每年还给予大量补贴才能维持制度运行。因此,有必要探究企业职工社会养老保险出现系统性财政负担的原因、后果以及化解等一系列的理论问题。分别从公平、效率、可持续发展等多个侧面审视现行社会养老保险制度的运行状况,剖析财政负担形成的机理及其不良后果,社会养老保险各群体享受的公共财政资源极度不公平,严重影响了财政资源的最优配置,这是制度设计存在缺陷所致。我国企业职工社会养老保险制度规定企业缴费率为200%,这几乎是国际平均水平的2倍,个人账户空账运行的情况下还需要财政的大量补助才能维持养老金的当期发放,而且替代率逐年下降。对于这一不正常现象需要深入解析,对于机关事业单位职工社会养老保险财政负担,从理论上将其分解为超额负担、越位负担与正常负担,该制度的主要问题还在于它附带产生了引致财政负担,机关事业单位与企业职工养老保险的“双轨制”是企业职工社会养老保险财政负担的“釜底之薪”。最后,按照公平优先财政负担可控的原则,设计了优化我国社会养老保险财政负担机制的改革方案。具体思路是：第一,辨析我国社会养老保险制度下一步改革方向的选择问题,为了促进社会公平和劳动力资源的优化配置,必须结束目前社会养老保险制度的碎片化状态；第二,设计统一的新型社会养老保险制度,寻求体现国家、雇主与雇员责任分明的各方按比例出资的养老制度,创新财政负担机制以把控财政负担规模和促进社会公平。中国可以借鉴国外不管是公务员还是事业单位雇员都需要个人缴费的做法,改革现行社会养老保险,将机关事业单位与企业的养老制度并轨,全民养老保险制度一体化,养老金缴费纳入统一的制度平台,建立个人缴纳和单位缴纳的制度,不管哪个群体都采用个人缴费与单位缴纳相结合的模式,国家财政也拨付一部分资金进入缴费平台；第三,估算新方案可能产生的财政负担,并与现行制度的财政负担进行比较,并分析新方案的可持续性,同时提出了实施优化改革方案需要的配套措施与改革步骤。
[Abstract]:In the late 80s and early 90s of last century, China began the transformation of the economic system and changed from the planned economy to the market economy. In order to adapt to it, the old-age insurance system for the employees of the enterprise has also been reformed. After more than ten years' continuous exploration, the social endowment insurance system of our country has basically completed the government finance. The whole package model is transformed into the responsibility of the finance only taking the final "bottom". The cost is mainly shared by enterprises and individuals. Since the system is implemented, although the rate of payment is high, the social endowment insurance has always had a large deficit and the deficit is increasing year by year, and it has become a systematic financial burden. The system of social endowment insurance for employees of enterprises and the system of "double track" in the old-age insurance system of institutions and institutions, the pension of the institutions and institutions are several times as many as that of the employees of the enterprises, and the pension gap between the two groups has been widening and the social discontent has been aroused. The basic function of social endowment insurance is to maintain social stability, but the current endowment insurance system itself makes social friction and unfair, because the pension of the institutions and institutions is all paid by the finance. Therefore, the unfair treatment of social endowment insurance is unfair to the financial expenditure. The financial capital is the public capital. Source, to support social endowment insurance, we should try to ensure fairness and burden scale controllable.
Pension is affected by a series of complex factors, such as the years of payment, the age of retirement and the life expectancy after retirement, and these factors are uncertain; in decades of working and long retirement years, many things change, such as income levels, population structure, and even pension insurance laws and regulations. As a result, the total expenditure of the long-term endowment insurance is difficult to accurately predict, the balance of payments is challenged by many factors, and the government's commitment to the treatment of the retired population is often compelled to increase financial support. How large is the size of the financial burden of social endowment insurance in China and the establishment of the system At the beginning of the establishment, Chinese and foreign experts and scholars have measured the recessive debt scale of China from the cash payment system to the partial accumulation system, and the results are very different. Moreover, the social endowment insurance system in China is still unsettled. In the process of constant adjustment, the financial burden produced is more difficult to be measured and accurate. Therefore, the emphasis of this paper is to put the emphasis on this paper. Through the establishment of a theoretical model, we analyze the mechanism of the formation of the financial burden and the various problems highlighted by the financial burden and propose countermeasures.
First, it expounds the theoretical basis of the financial support for the social endowment insurance system, including the definition of the concept of social endowment insurance and its financial burden, the responsibility of public finance in the social endowment insurance system, the evaluation principle of fairness and efficiency and the theory of the sustainable development of the system.
Secondly, from the historical review of the development of the social endowment insurance system in our country, it introduces and analyses the typical practices of other countries in the world. The process of the historical change of the social pension system of the employees in our country has experienced the state guarantee stage of the full financial package in the mid 50s of the last century of the last century. As well as the exploration and development stage of the social endowment insurance system at the bottom of the finance since the middle of the 80s, the pension insurance system of the institutions and institutions has also undergone several minor adjustments, but the route of the financial package of all pension funds has not changed basically. In recent years, the establishment of the new rural insurance and urban housing insurance has opened up the basic social endowment insurance of our country. From the international point of view, the financial burden mechanism of social endowment insurance has three types: full financial package, financial proportions and finance to the bottom of the gap. The experience of the specific system design and operation is worth our reference. For example, the social endowment insurance system first preceded the principle of fairness, and Sweden's name The meaning account system may give our country an important inspiration to solve the current system dilemma. In order to be fair and financial burden controlled, the financial contribution should be clarified, and the payment and the amount should be reasonable and appropriate.
Thirdly, the problems which are highlighted in the financial burden of social endowment insurance in China are highlighted. The financial burden on the pension insurance of the new agricultural insurance institution institutions is normal. The huge financial burden of the social endowment insurance of the enterprise workers is abnormal, and the systematic financial burden should not appear according to the design of the system. As a matter of fact, even if the individual account funds and financial allocations are not used, the full payment of the pension should be achieved, but in reality not only the individual account fund is misappropriated, but also a large number of subsidies are given every year to maintain the system operation. Therefore, it is necessary to explore the reasons for the systematic financial burden of the social endowment insurance for the employees of the enterprise. A series of theoretical problems, such as fruit and dissolving, are analyzed from the aspects of fairness, efficiency and sustainable development, and the operating conditions of the current social endowment insurance system are examined. The mechanism and adverse consequences of the financial burden are analyzed. The extreme unfairness of the public financial resources enjoyed by the social endowment insurance groups has seriously affected the financial resources. The optimal allocation is due to the defects of the system design. The social endowment insurance system of enterprise workers in our country stipulates that the payment rate of the enterprise is 200%, which is almost 2 times the international average. In the case of the operation of the individual account empty accounts, a large amount of financial subsidies can be needed to maintain the current period of the pension, and the substitution rate is declining year by year. This abnormal phenomenon needs to be deeply analyzed. For the financial burden of social endowment insurance for staff and workers in institutions and institutions, it is theoretically decomposed into excess burden, the offside burden and the normal burden. The main problem of the system is that it produces the financial burden, the double track system of the institution and enterprise staff and workers' pension insurance. "Is the" bottom salary "of the financial burden of the employees' social endowment insurance.
Finally, according to the principle of fairness and priority financial burden, the reform plan to optimize the financial burden mechanism of social endowment insurance in China is designed. The specific idea is: first, to differentiate and analyze the choice of one step of the reform direction under the social endowment insurance system of our country. In order to promote the social public peace and the optimal allocation of labor resources, we must end the goal. The fragmented state of the former social endowment insurance system; second, the design of a unified new social endowment insurance system is designed to seek the pension system that reflects the proportion of the countries, employers and employees with a distinct responsibility, and to innovate the financial burden mechanism to control the financial burden and promote social fairness. China can learn from foreign affairs regardless of public service. Employees or employees in institutions need to pay personal contributions, reform the existing social pension insurance, integrate the institutions and enterprises with the pension system, integrate the pension insurance system of the whole people, bring the pension payment into the unified system platform, establish the system of individual payment and unit payment, regardless of which group adopts individual payment. In the mode of combining fee and unit payment, the state finance also allocated a part of the fund into the payment platform; third, it estimated the possible financial burden of the new scheme, compared with the financial burden of the current system, and analyzed the sustainability of the new scheme. At the same time, the necessary measures and the reform steps needed to implement the optimization reform plan were put forward.

【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F842.67

【参考文献】