中国养老保障商业化运作研究

发布时间：2018-06-30 06:53

本文选题：养老保障 + 商业化　；参考：《武汉大学》2013年博士论文

【摘要】：老有所养一直是人类社会面临的重要课题。从全球范围看,综观人类社会养老保障制度和体系的历史演进过程,主要经历了从家庭保障向社会养老保障转变、从现收现付制养老金制度向基金累计制养老金制度转轨、从单一支柱养老金制度向多支柱养老金制度发展等三次重要的制度变迁。在我国,长期以来,人们对商业保险与社会保障的关系有着不同甚至不科学的认识,导致商业保险在建立健全我国社会保障体系中的作用得不到充分发挥,我国社会保障事业也困难重重。本文通过分析我国社会保障制度尤其是社会养老保障制度面临的困境和挑战,借鉴发达国家养老保障制度改革发展实践,以香港养老保障体系建设经验为重要参考,从商业养老保险的本质属性和功能出发,探讨我国养老保障体系建设中政府与市场的关系和边界,最终得出结论：社会保障体系有狭义和广义之分,商业保险是与社会保险相对应的范畴,不应被排除在整个社会保障体系之外。我国养老保障体系建设必须走市场化道路,商业养老保险应是我国养老保障体系的主要支柱和重要组成部分,是改革和完善我国养老保障制度的必然选择。首先,通过梳理我国社会养老保障制度的发展路径及现状分析,评估目前我国社会养老保障体系的运行绩效,寻找并反思存在的问题。其次,基于这些问题,选取四个各有特色的国际案例进行比较研究,拟从四个不同的视角得到对我国养老保障体系建设有用的经验和启示。第三,分析香港人口老龄化对经济社会的影响,并结合对香港社会保障体系的梳理,就其中的养老保障安排进行阐述。第四,从理论上分析了商业保险与社会保障在风险处置边界上的差异,以及政府机构和商业保险公司在社会保障体系运作中各自的优劣势,从而得到两者在社会保障体系中各自不同的着力点和同等重要的作用,提出我国养老保障商业化运作的动因和重要意义。第五,构建我国养老保障商业化运作的整体框架。首先,提出养老保障商业化运作的目标模式；其次,阐明并分析现阶段商业保险公司参与养老保障商业化运作的基本情况,在此基础上给出未来商业保险公司在养老保障体系中的定位和实现途径；再次,重点研究对商业养老保险的税收优惠；最后,分析我国养老保障商业化运作的现实约束,并针对这些约束给出内外部的相关应对措施。
[Abstract]:The security of the elderly has always been an important subject facing the human society. From the global perspective, looking at the historical evolution of the social pension security system and system, it has mainly experienced the transition from the family security to the social old-age security, from the pay-as-you-go pension system to the fund cumulative pension system. There are three important institutional changes from single-pillar pension system to multi-pillar pension system. In China, for a long time, people have different or even unscientific understanding of the relationship between commercial insurance and social security, which leads to the commercial insurance in the establishment and improvement of the social security system in China's role is not fully played. China's social security industry is also beset with difficulties. By analyzing the difficulties and challenges faced by our social security system, especially the social old-age security system, this paper draws lessons from the reform and development practice of the old-age security system in developed countries, and takes the experience of the construction of Hong Kong's old-age security system as an important reference. Starting from the essential attribute and function of commercial endowment insurance, this paper probes into the relationship and boundary between government and market in the construction of endowment security system in China, and finally draws a conclusion that the social security system has narrow sense and broad sense. Commercial insurance is the category corresponding to social insurance and should not be excluded from the whole social security system. The construction of our country's old-age security system must follow the road of marketization, the commercial old-age insurance should be the main pillar and important component of our country's old-age security system, and it is the inevitable choice to reform and perfect our country's old-age security system. First of all, through combing the development path and current situation analysis of the social old-age security system in China, the paper evaluates the performance of the current social old-age security system in our country, and looks for and reflects on the existing problems. Secondly, based on these problems, four international cases with different characteristics are selected for comparative study, and some useful experiences and revelations for the construction of old-age security system in China are proposed from four different perspectives. Thirdly, it analyzes the impact of the aging population on the economy and society in Hong Kong, and expounds the arrangement of the old-age security system in combination with the combing of the social security system in Hong Kong. Fourthly, the paper theoretically analyzes the difference between commercial insurance and social security in the boundary of risk disposal, as well as the advantages and disadvantages of government agencies and commercial insurance companies in the operation of social security system. Therefore, they have different points of emphasis and equally important roles in the social security system, and the motive and significance of the commercialization operation of the old-age security in China are put forward. Fifth, construct the whole frame of commercial operation of endowment security in our country. Firstly, the paper puts forward the target mode of commercialized operation of old-age security; secondly, it clarifies and analyzes the basic situation of commercial insurance companies participating in the commercial operation of old-age security at this stage. On this basis, the future commercial insurance companies in the old-age security system in the positioning and implementation of the way; again, the focus on the commercial endowment insurance tax preferences; finally, analysis of the commercial operation of pension security in China practical constraints, In view of these constraints, the internal and external countermeasures are given.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F842.67;D669.6

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