中国城镇养老保险制度的收入分配效应研究
发布时间：2018-08-31 08:11
【摘要】：改革开放以来,我国经济发展和社会各项事业取得举世瞩目的成就,全国各族人民不断从经济增长中得到实惠,老年人口收入水平显著提高。然而,在经济增长放缓的同时,城镇养老金收入随着收入分配差距的扩大而呈现出逐渐拉大的趋势,养老水平的差距主要是劳动者在劳动期内地区差距、行业差距等方面的延续,城镇养老保险制度的收入再分配功能非但没有发挥应有效应,反而延续并扩大了老年人口的收入差距,这直接影响到劳动人口和退休人口的根本利益,如果不能得到足够重视,老年风险可能会蔓延至国家政治风险、企业经营风险、社会稳定大局等多个层面。老年人收入问题归根到底是要放在整个收入分配格局当中考虑,城镇养老保险的收入分配效应的发生机理、制度设计的影响因素以及如何影响制度的运行,是否应当从国家层面和家庭(个人)两个层面进行制度反思并提出理想模式作为制度调整的参考依据。 本文运用对比分析、归纳分析与计量分析等方法,对我国城镇养老保险的收入分配效应以及影响因素进行分析,通过制度反思对现行城镇养老保险制度提出理想模式。主要包括四个方面内容：(1)梳理了对城镇养老保险与收入分配的相关理论和研究,详细比较了有关收入分配、城镇养老保险的理论与研究方法；(2)对我国城镇养老保险收入分配格局现状、职业收入规律进行阶段划分,对老年风险的分布与识别、风险的传递与触发,以及老年风险信号向国家、社会和个人三个层面进行传递的机制进行了分析；(3)在对比分析国外养老保险制度和我国养老保险经验分析的基础上,归纳得出城镇养老保险对收入分配的三类效应,即诱导效应、参与效应和替代效应,对三类效应的基本内涵及作用机理、运行特征进行了分别研究,得出了相应的结论；(4)综合分析三类效应相互作用的运行效果和基本方式,应用分析现行养老制度对政策预期和测度进行反思,筛选影响因素并利用VAR模型对其进行验证,进而提出符合我国基本国情的城镇养老保险理想模式和我国养老保险制度改革途径。 本文主要结论包括：(1)对城镇养老保险的省际时间序列比较后发现,随着劳动报酬在GDP中份额的下降,城镇养老水平也在不断下降,养老保险制度对收入分配差距的扩大没有抑制作用,反而存在放大的作用；(2)城镇养老保险制度对收入分配的诱导效应、参与效应两种正效应未发挥应有作用,而具有负效应的替代效应作用较显著,财政养老补贴的制度利差对吸引更多潜在参保者加入该制度具有诱导效应；(3)企业提高劳动者报酬来激发雇员不断提高劳动生产率,老年收入差距过大等社会风险由发达地区向欠发达地区转移,从男性向女性转移,从低收入者向高收入者转移,现行城镇养老保险制度可能已经是造成收入分配差距扩大的一个诱因。(4)利用三类效应对现行城镇养老保险制度结构的合理性、项目的周全性、水平的可承受性以及需求的满足程度四方面进行分析,得出目前我国城镇养老保险制度需要作进一步调整。(5)提出我国城镇养老保险制度的调整思路。总体思路是建立与经济发展相适应的多支柱城镇养老保险体系,实现城镇养老保险制度的收入分配效应。城镇养老保险理想模式应由三个层次构成,最底层是基础养老保险(含个人账户和地方附加),第二层是职业年金,第三层是灵活的私营商业养老保险计划和个体私人储蓄养老计划。
[Abstract]:Since the reform and opening up, China's economic development and social undertakings have made remarkable achievements. The people of all nationalities in the country have been benefiting from economic growth and the income level of the elderly has increased significantly. However, with the economic growth slowing down, the income of urban pension has gradually increased with the widening income distribution gap. Trend, the gap between the level of old-age pension is mainly the continuation of regional disparity and industrial disparity among workers during the working period. The income redistribution function of urban endowment insurance system does not play its due role, but continues and widens the income gap among the elderly, which directly affects the fundamental interests of the working population and the retired population. If we don't pay enough attention to it, the risk of old age may spread to many levels, such as national political risk, enterprise management risk, social stability and so on. And how to affect the operation of the system, whether it should be from the national level and family (individual) two levels of institutional reflection and put forward the ideal model as a reference for institutional adjustment.
This paper uses the methods of comparative analysis, inductive analysis and econometric analysis to analyze the income distribution effect and influencing factors of urban endowment insurance in China, and puts forward an ideal model of the current urban endowment insurance system through institutional reflection. It mainly includes four aspects: (1) combing the relationship between urban endowment insurance and income distribution. Guan theory and research, a detailed comparison of income distribution, urban endowment insurance theory and research methods; (2) China's urban endowment insurance income distribution pattern, the law of professional income stage division, the distribution and identification of the risk of the elderly, risk transmission and trigger, as well as the elderly risk signal to the state, society and individuals Three levels of transmission mechanism are analyzed; (3) On the basis of comparative analysis of foreign endowment insurance system and China's endowment insurance experience, three types of effects of urban endowment insurance on income distribution are concluded, that is, induction effect, participation effect and substitution effect, and the basic connotation and mechanism of action of the three types of effects. The results are as follows: (4) Comprehensive analysis of the effects and basic modes of interaction among the three types of effects, application analysis of the existing pension system to reflect on the policy expectations and measures, screening the influencing factors and using the VAR model to verify them, and then put forward the urban endowment insurance in line with China's basic national conditions. The ideal insurance mode and the reform way of China's endowment insurance system.
The main conclusions of this paper are as follows: (1) Comparing the provincial time series of urban endowment insurance, it is found that the level of urban endowment insurance is also declining with the decrease of the share of labor remuneration in GDP. The endowment insurance system has no restraining effect on the widening of income distribution gap, but has an enlarging effect; (2) Urban endowment insurance system has an enlarging effect on income. The two positive effects of income distribution and participation did not play their due role, but the substitution effect with negative effect was more significant. The system interest margin of financial pension subsidy has an inductive effect on attracting more potential insurers to join the system. (3) Enterprises improve the remuneration of workers to stimulate employees to continuously improve labor productivity, and the elderly. The current urban endowment insurance system may have been an incentive to widen the income distribution gap. 4. Making use of the three effects to rationalize the structure of the existing urban endowment insurance system. It is concluded that China's urban endowment insurance system needs to be further adjusted. (5) It puts forward the idea of adjusting the urban endowment insurance system in China. To realize the income distribution effect of urban endowment insurance system, the ideal model of urban endowment insurance should be composed of three levels, the lowest level is basic endowment insurance (including personal accounts and local supplements), the second level is occupational annuity, and the third level is flexible private commercial endowment insurance plan and individual private savings endowment plan.
【学位授予单位】：西北大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F842.67
本文编号：2214409
[Abstract]:Since the reform and opening up, China's economic development and social undertakings have made remarkable achievements. The people of all nationalities in the country have been benefiting from economic growth and the income level of the elderly has increased significantly. However, with the economic growth slowing down, the income of urban pension has gradually increased with the widening income distribution gap. Trend, the gap between the level of old-age pension is mainly the continuation of regional disparity and industrial disparity among workers during the working period. The income redistribution function of urban endowment insurance system does not play its due role, but continues and widens the income gap among the elderly, which directly affects the fundamental interests of the working population and the retired population. If we don't pay enough attention to it, the risk of old age may spread to many levels, such as national political risk, enterprise management risk, social stability and so on. And how to affect the operation of the system, whether it should be from the national level and family (individual) two levels of institutional reflection and put forward the ideal model as a reference for institutional adjustment.
This paper uses the methods of comparative analysis, inductive analysis and econometric analysis to analyze the income distribution effect and influencing factors of urban endowment insurance in China, and puts forward an ideal model of the current urban endowment insurance system through institutional reflection. It mainly includes four aspects: (1) combing the relationship between urban endowment insurance and income distribution. Guan theory and research, a detailed comparison of income distribution, urban endowment insurance theory and research methods; (2) China's urban endowment insurance income distribution pattern, the law of professional income stage division, the distribution and identification of the risk of the elderly, risk transmission and trigger, as well as the elderly risk signal to the state, society and individuals Three levels of transmission mechanism are analyzed; (3) On the basis of comparative analysis of foreign endowment insurance system and China's endowment insurance experience, three types of effects of urban endowment insurance on income distribution are concluded, that is, induction effect, participation effect and substitution effect, and the basic connotation and mechanism of action of the three types of effects. The results are as follows: (4) Comprehensive analysis of the effects and basic modes of interaction among the three types of effects, application analysis of the existing pension system to reflect on the policy expectations and measures, screening the influencing factors and using the VAR model to verify them, and then put forward the urban endowment insurance in line with China's basic national conditions. The ideal insurance mode and the reform way of China's endowment insurance system.
The main conclusions of this paper are as follows: (1) Comparing the provincial time series of urban endowment insurance, it is found that the level of urban endowment insurance is also declining with the decrease of the share of labor remuneration in GDP. The endowment insurance system has no restraining effect on the widening of income distribution gap, but has an enlarging effect; (2) Urban endowment insurance system has an enlarging effect on income. The two positive effects of income distribution and participation did not play their due role, but the substitution effect with negative effect was more significant. The system interest margin of financial pension subsidy has an inductive effect on attracting more potential insurers to join the system. (3) Enterprises improve the remuneration of workers to stimulate employees to continuously improve labor productivity, and the elderly. The current urban endowment insurance system may have been an incentive to widen the income distribution gap. 4. Making use of the three effects to rationalize the structure of the existing urban endowment insurance system. It is concluded that China's urban endowment insurance system needs to be further adjusted. (5) It puts forward the idea of adjusting the urban endowment insurance system in China. To realize the income distribution effect of urban endowment insurance system, the ideal model of urban endowment insurance should be composed of three levels, the lowest level is basic endowment insurance (including personal accounts and local supplements), the second level is occupational annuity, and the third level is flexible private commercial endowment insurance plan and individual private savings endowment plan.
【学位授予单位】：西北大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F842.67
【参考文献】
相关期刊论文 前10条
1 丛树海;我国养老金缴费和给付研究[J];财经研究;2002年01期
2 王鹏;;我国劳动力市场上工资收入差距的决定因素——基于夏普里值过程的回归方程分解[J];财经研究;2012年02期
3 郭起宏;李双燕;万迪f ;;基于隐性激励的公共部门组织合谋防范机制设计研究[J];财经理论与实践;2008年05期
4 丛树海,李生祥;我国财政风险指数预警方法的研究[J];财贸经济;2004年06期
5 于中一,陈穗红,石英华;我国社会保障筹资手段的选择与社会保障税的应用[J];财政研究;2000年02期
6 何平;李实;王延中;;中国发展型社会福利体系的公共财政支持研究[J];财政研究;2009年06期
7 李珍;论社会保障个人帐户制度的风险及其控制[J];管理世界;1997年06期
8 褚福灵;;中国退休年龄面临的挑战与选择[J];北京劳动保障职业学院学报;2012年01期
9 周绍东;钱书法;;以“劳动-分工-所有制”为主线的马克思主义经济发展理论研究——兼与刘刚、于金富两位同志商榷[J];当代经济研究;2013年12期
10 陈希敏,白永秀;从收入分配的本质看生产要素按贡献分配原则的理论依据[J];经济评论;2003年03期
，本文编号：2214409
本文链接：https://www.wllwen.com/jingjilunwen/bxjjlw/2214409.html
