商业养老保险与社会养老保险协调发展研究

发布时间：2018-08-06 20:41

【摘要】：世界各国进行养老保险制度改革的关键点是引入商业养老保险参与社会养老保险制度的建设,实现商业养老保险与社会养老保险的协调发展。中国政府也在养老保险领域进行着一系列的改革,同样注重商业养老保险作用的发挥,因此,中国商业养老保险与社会养老保险协调发展的可能性,协调发展的情况如何,不协调的影响及制约因素有哪些,如何推进两者的协调发展都是值得研究的重大问题。相关的研究大多偏重于理论和政策分析,少有从系统协调发展的视角进行研究。全文综合运用系统学、保险学、计量经济学、管理学等相关理论,对商业养老保险与社会养老保险协调发展的问题展开论述。文章首先梳理了商业养老保险与社会养老保险协调发展的理论基础,然后对商业养老保险与社会养老保险的互动关系进行了实证分析,得出了商业养老保险与社会养老保险之间存在着长期稳定均衡关系的结论,接着采用协调度模型对两者的发展协调度进行了测量,分析了不协调的经济社会影响和制约因素,最后提出了相应的对策建议。具体内容和相关结论如下：第一,介绍了研究背景、目的及意义,对相关研究成果进行文献综述,提出了内容和框架、技术路线及创新点与不足。第二,阐述了商业养老保险与社会养老保险协调发展的理论基础。界定了相关概念,包括发展、协调、协调发展、商业养老保险与社会养老保险协调发展。分析了商业养老保险与社会养老保险的共性、区别及互动关系。梳理了基础理论,包括联系与发展的理论、政府与市场的关系理论、公平与效率的关系理论、老年需求层次理论、系统学与协同学理论。研究认为,无论是从商业养老保险与社会养老保险的本质来看,还是从基础理论来看,实现商业养老保险与社会养老保险的协调发展是建立与完善养老保险制度的需要。所谓商业养老保险与社会养老保险协调发展,是在国家制定的具有强制约束力的运作规则指导下,在一定的区域范围内,统筹商业养老保险与社会养老保险的发展,使两子系统之间或子系统内部相互影响、相互作用、相互制约、互相促进,努力发挥两者各自优势,尽量避免两者的不足,促进两个子系统之间或系统内部协调与发展,共同致力于多层次、多支柱的养老保险体系的建立与完善,从而减轻国家的财政压力,降低行政成本,扩大养老保险的覆盖面,提高养老保障总水平。第三,采用经济计量法,对商业养老保险与社会养老保险的互动关系进行定量分析。运用统计分析软件Eviews6.0,分别采用1990-2012年的时间序列数据和2006-2012年的面板数据,对我国商业养老保险与社会养老保险的互动关系进行协整分析,协整检验均表明,商业养老保险与社会养老保险之间存在着长期稳定的均衡关系,具有协调发展的可能性。第四,采用离差系数最小化协调度模型,对我国商业养老保险与社会养老保险的协调发展度进行测量。首先建立协调度评价指标体系,然后采用协调度模型,对2006-2012年中国商业养老保险与社会养老保险的发展协调度进行测算。从省级区域的视角来看,我国商业养老保险与社会养老保险的发展协调度呈现“橄榄球”形状,且绝大多数省份的发展协调度呈上升态势,少数处于下降态势。从四大区域的视角来看,东部地区和中部地区的发展协调度较为平稳,东北地区和西部地区的发展协调度波动较大,东北地区呈下降趋势而西部地区呈上升趋势。研究认为,不论是从各省份来看,还是从四大区域来看,我国商业养老保险与社会养老保险协调发展的状况都不理想。此外,从经济发展与发展协调度的关系来看,个人GDP与商业养老保险与社会养老保险的发展协调度之间没有必然的直接关系。第五,分析了商业养老保险与社会养老保险不协调的经济社会影响及制约因素。首先,分析了我国商业养老保险与社会养老保险不协调的经济社会影响,包括：不利于我国多层次养老保险体系的建立与完善、不利于经济增长方式的转变、不利于市场经济的发展、不利于金融市场结构的优化、不利于农村养老问题的解决、不利于养老保险制度运行效率的提高。然后,从政府、商业保险公司、投保主体、外部环境四个方面分析了制约因素。政府方面,包括定位不清、补充性养老保险的制度不规范、缺乏优惠政策扶持、监管乏力。商业保险公司方面,包括对社会养老保险的研究不够、专业化程度不够、盈利本性的限制。投保主体方面,分别从个人和企业方面进行分析。外部环境方面,包括经济方面的制约因素、社会文化方面的制约因素。第六,根据评价结果,提出商业养老保险与社会养老保险协调发展的对策建议。从政府层面、保险公司层面和行业层面提出商业养老保险与社会养老保险协调发展的对策建议。政府层面,包括对商业养老保险与社会养老保险进行准确定位,完善税收优惠政策,确定合适的养老保险替代率,扩大投资渠道,发展经济并加大对社会养老保险的投入。保险公司层面,包括加强自身建设、开发对路适销的养老保险产品、加强服务。商业保险行业层面,包括加强保险中介和行业的发展、加强保险信用评级机构及评级制度建设。第七章全文总结与研究展望。商业养老保险与社会养老保险协调发展问题的研究不仅拓宽了研究视角,丰富了养老保险理论,为商业养老保险与社会养老保险的协调发展提供理论指导,而且有助于推动社会养老保险制度的改革深化。
[Abstract]:The key point of the reform of the endowment insurance system in the world is to introduce the commercial endowment insurance to the construction of the social endowment insurance system, to realize the coordinated development of the commercial pension insurance and the social endowment insurance. The Chinese government has also carried out a series of reforms in the field of pension insurance, and the same kind of emphasis on the role of commercial pension insurance. The possibility of the coordinated development of China's commercial pension insurance and social endowment insurance, the situation of coordinated development, the uncoordinated influence and the restrictive factors, and how to promote the coordinated development of the two are all important issues to be studied.
Most of the related research focuses on the theory and policy analysis, and less from the perspective of the coordinated development of the system. The full text of the comprehensive application of systematics, insurance, econometrics, management and other related theories to discuss the coordinated development of commercial pension insurance and social endowment insurance. The theoretical basis of the coordinated development of social endowment insurance, and then the empirical analysis of the interactive relationship between the commercial pension insurance and the social endowment insurance, and the conclusion that there is a long-term stable and balanced relationship between the commercial pension insurance and the social endowment insurance, and then the coordination degree model is used to measure the development coordination degree of the two. The uncoordinated economic and social influences and constraints are analyzed. Finally, corresponding countermeasures and suggestions are put forward.
The specific content and the relevant conclusions are as follows:
Firstly, it introduces the research background, purpose and significance, summarizes the related research results, puts forward the content and framework, technical route and innovation points and deficiencies.
Second, it expounds the theoretical basis of the coordinated development of commercial pension insurance and social endowment insurance. It defines the related concepts, including development, coordination, coordinated development, the coordinated development of commercial pension insurance and social endowment insurance. It analyzes the commonality, difference and interaction relationship between commercial pension insurance and social endowment insurance, and combs the basic theory, including the basic theory. The relationship and development theory, the relationship theory of government and the market, the relationship theory of equity and efficiency, the theory of the hierarchy of demands for the elderly, the theory of systematics and synergetics. It is considered that whether it is from the essence of the commercial pension insurance and the social endowment insurance, or from the basic theory, the association of the commercial pension insurance and the social endowment insurance is realized. The development of adjustment is the need to establish and perfect the endowment insurance system. The coordinated development of the so-called commercial pension insurance and social endowment insurance is under the guidance of the compulsory and binding operation rules formulated by the state. In a certain regional scope, the development of the commercial pension insurance and social endowment insurance is integrated, and the system between the two subsystems or the subsystems is within the system. The Department affects each other, interact, restrict each other, promote each other, try to make full use of their respective advantages, try to avoid the shortcomings of the two, promote the coordination and development of the two subsystems or systems, and work together to establish and improve the multi-level and multi pillar endowment insurance system, so as to reduce the financial pressure of the state and reduce the administrative cost. We should expand the coverage of endowment insurance and raise the overall level of old-age insurance.
Third, using the econometric method, the interactive relationship between the commercial pension insurance and social endowment insurance is analyzed quantitatively. By using the statistical analysis software Eviews6.0, the 1990-2012 year time series data and the 2006-2012 year panel data are used respectively, and the interaction relationship between China's commercial pension insurance and social pension insurance is cointegrated. The co-integration test shows that there is a long-term stable equilibrium relationship between commercial pension insurance and social pension insurance, and it is possible to develop in a coordinated way.
Fourth, using the minimum coordination degree model to measure the coordinated development of China's commercial pension insurance and social endowment insurance. First, the coordination degree evaluation index system is set up, and the coordination degree model is adopted to calculate the development coordination degree of China's commercial pension insurance and social pension insurance in the 2006-2012 years. From the perspective of region, the development coordination degree of China's commercial pension insurance and social endowment insurance presents "Rugby" shape, and the development coordination degree of most provinces is on the rise, and the minority is in the decline. From the perspective of the four regions, the development coordination of the eastern and central regions is more stable, and the northeast region and the central region are more stable. The development coordination degree of the western region is fluctuating, the northeast region is declining and the western region is on the rise. It is considered that both from the provinces and from the four regions, the situation of the coordinated development of China's commercial pension insurance and social endowment insurance is not reasonable. In addition, the relationship between economic development and development coordination is also considered. There is no direct relationship between personal GDP and the degree of coordination between the development of commercial pension insurance and social endowment insurance.
Fifth, the economic and social influence and restriction factors of the incoordination between the commercial pension insurance and the social pension insurance are analyzed. First, the economic and social effects of the incoordination between the commercial pension insurance and the social pension insurance are analyzed, including the establishment and improvement of the multi-level old-age insurance system in China, which is not conducive to the transformation of the economic growth mode. It is not conducive to the development of the market economy, is not conducive to the optimization of the financial market structure, is not conducive to the settlement of the rural pension problems, and is not conducive to the improvement of the operating efficiency of the pension insurance system. Then, the government, Business insurance company, the main body of the insurance and the external environment are analyzed in four aspects. The government, including the unclear positioning, supplementary pension Insurance system is not standardized, lack of preferential policy support, lack of supervision. Business insurance company, including the lack of research on social endowment insurance, the degree of professionalization is not enough, the limitation of the nature of profit. The main aspects of insurance are analyzed from individual and enterprise aspects. The external environment, including economic constraints, social text, Constraints on the aspects of chemistry.
Sixth, according to the results of the evaluation, put forward the countermeasures and suggestions for the coordinated development of the commercial pension insurance and social endowment insurance. From the government level, the insurance company level and the industry level put forward the countermeasures and suggestions for the coordinated development of the commercial pension insurance and social endowment insurance. The government level, including the business pension insurance and social endowment insurance is determined to be determined. We should improve the preferential tax policy, determine the appropriate replacement rate of pension insurance, expand investment channels, develop the economy and increase investment in social endowment insurance. The insurance company level, including strengthening self construction, developing marketable old-age insurance products and strengthening service. The business insurance industry level, including strengthening insurance intermediaries and industries. We will strengthen the construction of insurance credit rating agencies and rating systems.
The seventh chapter is the full text summary and research prospect.
The research on the coordinated development of commercial pension insurance and social endowment insurance not only widens the research perspective, enriches the theory of pension insurance, provides theoretical guidance for the coordinated development of commercial pension insurance and social endowment insurance, but also helps to deepen the reform of social endowment insurance system.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F842.67

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