农村社会养老保险制度建设的国际经验及启示

发布时间：2018-07-10 12:09

本文选题：国外农村 + 社会养老保险　；参考：《华中师范大学》2013年博士论文

【摘要】：从社会养老保险的性质及养老基金的筹集、管理、发放方式区分,国外农村社会养老保险制度主要分为社会保险型养老保险制度、国家福利型养老保险制度、强制储蓄型养老保险制度三大类型模式。这三种模式的差异实质上是制度顶层设计的责任基础与责任结构的差异,即作为保障责任主体的政府、市场、个人三者间不同组合的责任分配方案的差异。国家福利型社会养老保险制度主张养老保险的国家责任,政府直接介入农村社会养老保险制度的建立、运行与调控,承担农村社会养老保险的完全责任,以一般税收方式负责养老金的全部或绝大部分的供款,而个人所承担的缴费责任非常小；社会保险型社会养老保险制度倡导养老保险的责任共担,政府不直接承担所有的供款和管理等责任,而是间接介入农村社会养老保险制度的建立与运行,养老保险资金由政府、雇主、雇员三方共同分担；强制储蓄型社会保险制度主张养老保险的个人责任和市场化运作,政府只以调控的方式介入农村社会养老保险,社会养老保险资金主要由雇主和雇员或由独立劳动者个人缴费筹集,政府仅给予政策优惠。但在各国的农村社会养老保险制度建设实践中这种划分并不是绝对和不可融合的,多数国家的农村社会养老保险制度的建设大多采用了几种制度模式,构建了既有国家提供又有市场提供,既发挥个人能动性又促进社会经济发展的多支柱多层次的混合型农村社会养老保险制度。各国政府积极引入市场因素,弱化国家作用,政府责任承担呈现“淡出”趋势,即政府在农村社会养老保险制度中的功能角色由提供养老保险福利向管理和促进私人养老保险计划转移,政府不直接承担所有的供款和管理等责任,而是作为引导者通过调动雇主、个人、社会等多方面力量提供并维系农村人口的养老保障；国家不完全放弃对农村社会养老保险的管理,而以严格监管市场运作方式行使政府责任。从制度构建与政府责任角度而言,国外农村社会养老保险制度变迁的规律特征及可借鉴的国际经验主要为：尽管农村社会养老保险制度的构建与发展滞后于城镇,但发达国家的农村社会养老保险制度大都得到适时推进；农村社会养老保险制度建设政府责任目标明确,且制度构建立法先行；农村社会养老保险资金筹集渠道多元,基本养老保障国家财政发挥主导作用；农村社会养老保险制度构建与农业结构调整及国家经济发展政策相联系,促进了农业生产效率的提高及农业经济的发展；多支柱多层次的社会养老保险体系构建成为国外农村社会养老保险制度改革的取向…… 它山之石可以攻玉。本学位论文从社会养老保险制度模式机制选择与政府责任承担的视角考察国外三大类型农村社会养老保险制度的构建与变迁,以启示我国目前正在施行的新型农村社会养老保险制度的改革实践。论文第一章简单交代了论题研究的缘起及国内外相关的研究动态及研究成果,并明确界定了与该论题研究相关的几个基本概念。第二章论述分析国外农村养老保险制度构建的相关理论。该章先论述了国外社会养老保险制度建立的社会结构及制度文化等影响因素；然后阐述了社会养老保险制度构建的理论渊源及共同影响着养老金制度演进和变迁的两种力量——市场与政府的关系；之后较详细地阐析了社会养老保险制度结构构成要素及其制度模式选择的路径取向；最后简单阐述了当今世界三大类型的社会养老保险制度。第三、四、五章分别选取了三大类型农村社会养老保险制度较有代表性的典型国家——英国、巴西、德国、日本、智利等国,分别对其农村社会养老保险制度构建与变迁进行较深入研究分析,并总结归纳出国外农村社会养老保险制度建设发展演变的规律特征及可借鉴的经验。第六章对我国新型农村养老保险制度推广实施过程中出现的问题及所面临的困境进行了深入细致的分析,并借鉴国外农村社会养老保险制度建设的经验,提出了改革完善我国新型农村养老保险制度的政策建议。
[Abstract]:From the nature of social endowment insurance and the distinction between pension fund raising, management and distribution, the foreign rural social endowment insurance system is mainly divided into three types: social insurance pension insurance system, state welfare pension insurance system and compulsory savings pension insurance system. The difference between these three modes is essentially the top of the system The difference between the responsibility base and the responsibility structure of the design is the difference of the responsibility distribution schemes between the three governments, the market and the individual.
The state welfare pension insurance system advocates the state responsibility of pension insurance. The government is directly involved in the establishment of the rural social endowment insurance system, the operation and regulation, the full responsibility of the rural social endowment insurance, the total or the vast portion of the pension by the general tax mode, and the responsibility for the contribution of the individual. The social insurance type social endowment insurance system advocates the burden of pension insurance, the government does not take all the responsibilities of funds and management directly, but is indirectly involved in the establishment and operation of the rural social endowment insurance system. The endowment insurance funds are shared by the government, the employers and the employees three parties; the compulsory savings social insurance system is used. It advocates the personal responsibility and market operation of pension insurance. The government intervenes in rural social endowment insurance only in the way of regulation and control. The funds of social endowment insurance are mainly raised by employers and employees or by individual workers, and the government gives preferential policies only.
However, in the construction practice of rural social endowment insurance system in various countries, this division is not absolutely and cannot be integrated. Most of the country's rural social endowment insurance system is mostly constructed by several institutional modes, which has established both the state and the market, which not only exerts individual initiative but also promotes social and economic development. The government actively introduces market factors and weakens the role of the country, and the government's responsibility assumes the "fade out" trend. That is, the government's functional role in the rural social endowment insurance system is transferred by providing pension insurance benefits to management and promoting private pension plan. Not directly responsible for all the contributions and management, but as a guide to provide and maintain the old-age security of the rural population by mobilizing employers, individuals and society and other forces; the state does not completely abandon the management of rural social endowment insurance, and exercise government responsibility by strictly supervising the operation of the market.
From the angle of system construction and government responsibility, the rule characteristics and international experience of the changes of rural social endowment insurance system in foreign countries are mainly as follows: Although the construction and development of the rural social endowment insurance system lags behind the cities and towns, the rural social endowment insurance system in the developed countries is mostly promoted in time; The old insurance system has a clear goal of building the government responsibility, and the system constructs the legislative advance; the rural social endowment insurance fund raising channel is pluralistic, the basic pension guarantees the national finance to play the leading role; the rural social endowment insurance system is connected with the agricultural structure adjustment and the national economic development policy, which promotes the agricultural production efficiency. The construction of multi pillar and multi-level social endowment insurance system has become the orientation of the reform of the rural social endowment insurance system in foreign countries.
This dissertation examines the construction and changes of the three major types of rural social endowment insurance system in foreign countries from the perspective of social endowment insurance system mode mechanism and the responsibility of government, in order to enlighten the reform practice of the new rural social endowment insurance system.
The first chapter of the paper briefly introduces the origin of the topic research, the related research trends at home and abroad, and the research results, and clearly defines several basic concepts related to the topic research.
The second chapter discusses the related theories of the construction of the rural old-age insurance system in foreign countries. This chapter discusses the social structure of the social endowment insurance system and the influence factors of the system culture, and then expounds the theoretical origin of the construction of the social endowment insurance system and the two forces that affect the evolution and change of the pension system together. The relationship between the market and the government; after a more detailed analysis of the structural elements of the social endowment insurance system and the path orientation of the choice of the system mode; finally, the three types of social endowment insurance system in the world are briefly expounded.
The third, fourth, the five chapter respectively selected three typical typical rural social endowment insurance system - Britain, Brazil, Germany, Japan, Chile and other countries, respectively, to analyze the construction and change of the rural social endowment insurance system, and summarize the development of the rural social endowment insurance system. The characteristics of the law of evolution and the experience that can be used for reference.
The sixth chapter makes a thorough and detailed analysis of the problems and difficulties faced by the promotion and implementation of the new rural old-age insurance system, and draws on the experience of the construction of the rural social endowment insurance system in foreign countries, and puts forward the policy suggestions for the reform and improvement of the new rural old-age insurance system in China.
【学位授予单位】：华中师范大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F842.67;F323.89

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