基础普惠型养老保险制度及其水平研究
发布时间：2018-07-18 18:52
【摘要】：经过不断的发展和完善,中国已初步形成覆盖城乡的养老保险体系：以城镇企业职工为主要对象的统账结合型城镇企业职工基本养老保险制度；以机关事业单位工作人员为对象的机关事业单位养老保险制度；以城镇非就业居民、农村居民为对象的城镇居民社会养老保险制度、新型农村社会养老保险制度以及在此基础上形成的城乡居民社会养老保制度。然而,由于政府责任模糊、制度碎片化严重、监管不力、配套改革滞后等原因,中国养老保险制度存在诸多问题,如城镇企业职工基本养老保险制度不健全、不同群体养老保险水平差异较大等。 在改革止步不前、新政策接连不断的情况下,重新审视中国养老保险制度的顶层设计,思考其理论基础显得尤为重要。本文结合底线公平理论,从抚平不同群体之间养老保险差距入手,以是否就业为分类标准,以建立全民公平享有的基础养老金为起点,以发展企业年金和职业年金为补充,以扶持个人自愿性养老保险为辅助,提出建立保障基本、允许差异、水平适度、公平与效率相结合的基础普惠型养老保险制度,回答该制度的框架设计、主要内容和建设重点。同时借助ELES模型计算基础普惠型养老保险制度下基础养老金参考线,比较不同群体之间养老保险水平,得出该制度下不同群体之间养老保险水平更加公平,同时通过比较该制度和现行制度的财政负担,发现基础普惠型养老保险制度财政负担呈现先增后减的趋势,且随着时间的推移其优势越来越明显,财政负担逐步减轻,财政支出具有可持续性。尽管从制度设计和财政支出上来看,基础普惠型养老保险制度是一个较为可行的选择,但由于它是一个理想的制度安排,实施过程中也存在一些难点,如能否整合机关事业单位养老保险、能否理顺政府间关系、能否夯实养老保险缴费基数、能否解决个人账户空账问题、能否形成完善的养老金管理市场等,因此需要配合相关制度改革,从建立统一制度、做实个人账户、引入市场机制、完善配套措施等方面入手才能保证基础普惠型养老保险制度的顺利实施。
[Abstract]:After continuous development and improvement, China has initially formed an old-age insurance system covering urban and rural areas. The old-age insurance system of the organs and institutions for the staff of the organs and institutions; the social old-age insurance system for the urban residents who are not employed in cities and towns and the residents in the countryside, The new rural social endowment insurance system and the social endowment insurance system for urban and rural residents formed on this basis. However, due to the vague responsibilities of the government, fragmentation of the system, weak supervision and lagging reform, there are many problems in China's old-age insurance system, such as the unsound basic old-age insurance system for employees in urban enterprises. Different groups of pension insurance levels are quite different. Under the situation that the reform stops at a standstill and new policies keep on, it is very important to re-examine the top design of China's endowment insurance system and to think about its theoretical basis. Based on the theory of bottom line equity, this paper begins with bridging the gap of pension insurance between different groups, taking employment as the classification standard, taking the establishment of basic pension equitably enjoyed by the whole people as the starting point, and taking the development of enterprise annuity and occupational annuity as the supplement. With supporting individual voluntary endowment insurance as the aid, this paper puts forward the establishment of a basic inclusive old-age insurance system with basic security, allowable difference, moderate level, fair and efficient combination, and answers the frame design, main content and construction emphasis of the system. At the same time, by using the Eles model to calculate the basic pension reference line under the basic inclusive old-age insurance system, the level of pension insurance between different groups is compared, and it is concluded that the level of pension insurance between different groups is more fair under this system. At the same time, by comparing the financial burden between the system and the current system, it is found that the financial burden of the basic inclusive old-age insurance system increases first and then decreases, and with the passage of time its advantages become more and more obvious, and the financial burden is gradually reduced. Fiscal expenditure is sustainable. Although the basic inclusive old-age insurance system is a more feasible choice in terms of system design and financial expenditure, because it is an ideal institutional arrangement, there are also some difficulties in the process of implementation. For example, can the pension insurance of organs and institutions be integrated, can the relationship between governments be straightened out, can the base of pension insurance contributions be rammed up, can the problem of empty accounts in individual accounts be solved, and can a perfect pension management market be formed, etc. In order to ensure the smooth implementation of the basic inclusive old-age insurance system, it is necessary to cooperate with the reform of relevant system, from the aspects of establishing a unified system, making individual accounts real, introducing market mechanism, and perfecting the supporting measures, and so on, in order to ensure the smooth implementation of the basic inclusive old-age insurance system.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
本文编号：2132671
[Abstract]:After continuous development and improvement, China has initially formed an old-age insurance system covering urban and rural areas. The old-age insurance system of the organs and institutions for the staff of the organs and institutions; the social old-age insurance system for the urban residents who are not employed in cities and towns and the residents in the countryside, The new rural social endowment insurance system and the social endowment insurance system for urban and rural residents formed on this basis. However, due to the vague responsibilities of the government, fragmentation of the system, weak supervision and lagging reform, there are many problems in China's old-age insurance system, such as the unsound basic old-age insurance system for employees in urban enterprises. Different groups of pension insurance levels are quite different. Under the situation that the reform stops at a standstill and new policies keep on, it is very important to re-examine the top design of China's endowment insurance system and to think about its theoretical basis. Based on the theory of bottom line equity, this paper begins with bridging the gap of pension insurance between different groups, taking employment as the classification standard, taking the establishment of basic pension equitably enjoyed by the whole people as the starting point, and taking the development of enterprise annuity and occupational annuity as the supplement. With supporting individual voluntary endowment insurance as the aid, this paper puts forward the establishment of a basic inclusive old-age insurance system with basic security, allowable difference, moderate level, fair and efficient combination, and answers the frame design, main content and construction emphasis of the system. At the same time, by using the Eles model to calculate the basic pension reference line under the basic inclusive old-age insurance system, the level of pension insurance between different groups is compared, and it is concluded that the level of pension insurance between different groups is more fair under this system. At the same time, by comparing the financial burden between the system and the current system, it is found that the financial burden of the basic inclusive old-age insurance system increases first and then decreases, and with the passage of time its advantages become more and more obvious, and the financial burden is gradually reduced. Fiscal expenditure is sustainable. Although the basic inclusive old-age insurance system is a more feasible choice in terms of system design and financial expenditure, because it is an ideal institutional arrangement, there are also some difficulties in the process of implementation. For example, can the pension insurance of organs and institutions be integrated, can the relationship between governments be straightened out, can the base of pension insurance contributions be rammed up, can the problem of empty accounts in individual accounts be solved, and can a perfect pension management market be formed, etc. In order to ensure the smooth implementation of the basic inclusive old-age insurance system, it is necessary to cooperate with the reform of relevant system, from the aspects of establishing a unified system, making individual accounts real, introducing market mechanism, and perfecting the supporting measures, and so on, in order to ensure the smooth implementation of the basic inclusive old-age insurance system.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
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