建立中国特色的职业年金制度研究
发布时间：2018-09-07 11:29
【摘要】：我国现行的社会养老保险制度形成于上世纪70年代,在其实施发展过程中曾对保障我国离退休人员的基本生活、促进我国公共事业的发展及维护社会稳定性等方面发挥了积极作用。但一方面由于我国国家财政财力有限,目前我国基础养老保险水平普遍不高,而另一方面我国经济发展迅速,国民人均收入和生活水平提升幅度较大,这一矛盾必然导致原有的养老保险制度无法适应人们退休后对较高生活质量的要求,亟需建立补充养老保险,提升人们老年生活质量；同时我国固有的企事业单位职工“双轨制”养老保障体系,也需要随着养老保险制度改革的深入进行“并轨”改革,一来可显著优化人力资源配置、调动各单位积极性,二来充分体现社会养老的公平性,同时更为国家财政减轻了支付压力。 因此,在我国实行养老保险体制改革、实施“一体化”养老保险体系势在必行。而建立机关事业单位职业年金制度无疑是打通“双轨制”保险体系的最有效方法和通道,它将在我国政府促进社会发展与和谐、建设现代人力资源管理制度、积累资金支持国家经济建设等诸多方面,发挥不可替代的积极作用。 所谓职业年金,在我国就是特指机关事业单位公职人员参与基本养老保险之外,在国家政策引导下自主建立的补充养老保险制度。本文从职业年金的基础理论来源入手,在概括介绍了国内外关于职业年金研究状况的基础上,从我国内部经济、技术、政策层面和国际经验等方面论证了在我国实施职业年金和可行性和必要性。 首先从政策方向性分析,随着我国改革开放和各行各业现代化建设不断推进,在我国全面建设和谐社会与小康社会的伟大实践过程中,也给劳动力市场提出了更高要求。建设和谐社会的理念为机关事业单位建构职业年金制度提供了良好契机,同时党中央提出的“以人为本,全面协调可持续的科学发展观”也成为解决各类民生问题的关键所在。自2008年至今,国家已陆续出台多项方案和决定来推进养老保险“一体化”改革。二是从经济基础方面分析,近年来我国社会主义市场经济蓬勃发展。稳定持续的经济效益给我国机关事业单位建立职业年金提供了有利筹资条件,快速良好的经济发展给我国机关事业单位职业年金建构奠定了坚实基础。三是从理论层面分析,有较丰富的成熟理论经验可以借鉴。四是从实践层面分析,我国企业年金的积极推进,为职业年金的推出累积了宝贵经验。五是从操作层而分析,机关事业单位是政府机构和特定的社会组织,其资产关系和隶属关系相对还是比较单一,政府对这些单位的操控能力也比较强。同时,我国的保险金管理体制也已较为完备。六是从国际环境分析,一些社会保障比较成熟的国家自实施了补充养老计划后,发展运营情况良好,国家养老保险支出在-定程度上得以控制,财政负担相应得以大幅减轻,从多个方面对其国家的经济建设产生了积极的影响,因此职业年金的构建有着足够的国际趋势与氛围。 2008年,我国下发了《关于印发事业单位工作人员养老保险制度改革试点方案的通知》,该通知经过了多年的探索与酝酿,浙江、上海、山西、广东以及重庆这几个省市正式成为了我国第一批试点地。但是在具体操作层面,由于我国存在金融市场不完备、年金市场尚在培育期等状况,未出台专门的年金管理法案；同时我国相关部门的专业人员素质良莠不齐,缺乏职业年金方案的设计、年金基金的投资成本及运营收益的预算等方面的人才。因此导致我国职业年金计划在资金来源、基金经办、投资运营、信息披露、发挥社会监督作用等方面还存在诸多不够明确和完善的地方。因缺乏较为具体的指导意见和模式,试点地区职业年金计划的推行效果并不理想。 由于职业年金在我国属于一个较新的补充养老保险概念,本文结合我国实际情况,进一步明确了职业年金的适用对象、费用筹集、给付模式以及管理原则等概念。同时在职业年金采取的模式上,通过对“收益确定型”(DB模式)和“缴费确定性”(DC模式)的定量分析和比较分析,结合近些年来美国、英国、法国、日本、加拿大、澳大利亚等养老保险较为成熟的国家通用的职业年金计划惯例,提出适合我国构建职业年金计划的模式类型。 为更加顺利、深入地推进我国职业年金制度的实施,本文对我国试点地区的职业年金推行情况进行了简要介绍,并对试点实施的行业年金进行了实证研究。在此基础上,分析出我国职业年金前期试点时所存在的问题与困难。首先,长期以来机关事业单位公务员的社保福利、薪资体制等实行着与企业职工不同的制度体系,阻隔了公务员系统与企业单位之间的劳动力市场自由流动；与此同时,长期以来国家政府公务机构职位的“铁饭碗”制度实质上导致了公务员的终身雇佣制。在实行企事业单位养老保险“双轨制”向“一体化”改革进程中,单纯地推进养老保险的改革是很难取得良好效果的。其次,影响机关事业单位职业年金深入实施的另一重要因素是年金运行机制的不确定性,其突出表现在与基本养老保险制度的对接问题上。一是职业年金与基本养老保险在替代率水平上的衔接问题；二是职业年金账户与基本养老保险账户的衔接问题；三是机关事业单位内部参保和退休时间不同人群之间的衔接问题。再次,在政策支撑方面,我国在政策支撑方面未出台具有指导性和约束性的方案或法规,在税收方面也没有象其他职业年金推进良好的国家一样给予明确的税收优惠等政策激励,这直接影响我国职业年金的建立及后期推广成效。此外,年金基金运营的收益率一直不太理想,这一点我们可以从试点行业的职业年金运营管理上看出来。传统的基金主要有几种用途,包括存入银行,购买国债以及通过保险公司进行固定收益类资产投资。由于近几年来我国物价上涨十分迅速,基金的保值效果越来越差,价值升值更是无从谈起。最后,在基金监管方面,我国还存在着诸如监管法律环境不完善、监管机构的专业化水平不高、缺乏强有力的监管协同机制和信息不透明等不足,这些问题都是我国下一步全面深化养老保险“一体化”改革应重点解决的问题。 本文提炼出国际较多采用的普遍做法,结合我国的实际情况,得到对我国的借鉴经验,针对性提出了我国机关事业单位建构职业年金制度的对策与建议。内容包括充分发挥国家税收的杠杆作用,支持和引导职业年金的发展；职业年金实现增值保值需要强化各个环节的管理；加强我国相关法制建设,规范职业年金有序发展以及职业年金与基本养老保险和企业年金之间的衔接问题。尤其是针对于职业年金的关键性问题——年金基金的运营管理问题,本文用了大量篇幅做了较为详尽的研究和建议。不仅分析了国际上职业年金管理模式的分类及其特点,并在总结澳大利亚、英国、美国等典型国家的职业年金管理模式基础上,结合我国市场经济发展状况和职业年金管理现状,给出我国职业年金运营管理的具体建议：首先要建立合理的职业年金管理体系；其次要选择合适的年金运营模式；再次应拓宽投资渠道,降低投资风险；此外为了确保职业年金基金能够实现市场化运营,应当建立一套公平的市场机制,而且要进一步加强基金置产收益与风险平衡管理等。在职业年金监管方面提出要健全职业年金监管机构,包括明确监管主体机构,定位政府监管角色；建立基于风险的监管模式；明确监管内容,加强专业化监管水平；建立健全职业年金法律法规体系等方面。文章的最后给出了新老制度顺利平稳衔接过渡的设计方案。
[Abstract]:China's current social endowment insurance system was formed in the 1970s. During its implementation and development, it has played an active role in guaranteeing the basic livelihood of retirees, promoting the development of public utilities and maintaining social stability. The level of endowment insurance is generally not high. On the other hand, China's economic development is rapid, and the per capita income and living standard of the people have increased greatly. This contradiction will inevitably lead to the original endowment insurance system can not meet the people's higher quality of life after retirement. It is urgent to establish supplementary endowment insurance to improve the quality of life of the elderly. With the deepening of the reform of the old-age insurance system, the dual-track pension security system for the employees of enterprises and institutions in China needs to be reformed, which can obviously optimize the allocation of human resources, mobilize the enthusiasm of various units, fully embody the fairness of the social old-age care, and alleviate the pressure of payment for the national finance.
Therefore, it is imperative to carry out the reform of the endowment insurance system and implement the "integrated" endowment insurance system in China. Undoubtedly, the establishment of the occupational pension system in government and institutions is the most effective way to break through the "two-track" insurance system, which will promote social development and harmony, and build a modern human resource management system in China. To accumulate funds to support national economic construction and play an irreplaceable positive role.
The so-called occupational annuity refers to the supplementary endowment insurance system established independently under the guidance of the state policy in addition to the participation of public servants in the basic endowment insurance in our country. The feasibility and necessity of implementing occupational annuity in China have been demonstrated by economic, technical, policy and international experience.
First of all, from the policy direction analysis, with the reform and opening up of our country and the modernization of all walks of life, the great practice of building a harmonious society and a well-off society in our country has also put forward higher requirements to the labor market. At the same time, the "people-oriented, comprehensive, coordinated and sustainable concept of scientific development" put forward by the CPC Central Committee has become the key to solve various livelihood problems. Since 2008, the state has successively issued a number of programs and decisions to promote the "integration" reform of endowment insurance. Second, from the perspective of economic foundation, in recent years China's society. The steady and sustained economic benefits have provided favorable financing conditions for the establishment of occupational pension in government organs and institutions. The rapid and sound economic development has laid a solid foundation for the construction of occupational pension in government organs and institutions in China. Fourthly, from the practical level, the active promotion of enterprise annuity in China has accumulated valuable experience for the introduction of occupational annuity. Fifthly, from the operational level, government organizations and institutions are government agencies and specific social organizations, their asset relations and subordinate relations are relatively single, and the government's ability to control these units is relatively strong. At the same time, China's insurance management system has also been relatively complete. Sixthly, from the international environment analysis, some countries with relatively mature social security since the implementation of the supplementary pension plan, the development and operation of good, state pension insurance expenditure in a certain degree of control, the corresponding financial burden has been greatly reduced, in many ways to their countries. Economic construction has had a positive impact, so the construction of occupational pension has enough international trends and atmosphere.
In 2008, China issued the Notice on the Printing and Issuing of the Pilot Plan for the Reform of the Pension Insurance System for Staff Members of Institutions. After years of exploration and deliberation, Zhejiang, Shanghai, Shanxi, Guangdong and Chongqing provinces and municipalities formally became the first batch of pilot sites in China. At the same time, the quality of professionals in the relevant departments in China is uneven, the design of occupational pension scheme is lacking, the investment cost of annuity fund and the budget of operating income and other aspects of personnel. Source, fund management, investment and operation, information disclosure, social supervision and other aspects are still not clear and perfect. Due to the lack of more specific guidance and model, the pilot area occupational pension plan implementation effect is not ideal.
As occupational annuity is a relatively new concept of supplementary endowment insurance in China, this paper further clarifies the concepts of occupational annuity, such as the applicable object, cost collection, payment mode and management principles, and at the same time, on the mode of occupational annuity, through the "revenue-based" (DB mode) and "payment is accurate". Qualitative (DC model) quantitative analysis and comparative analysis, combined with the United States, the United Kingdom, France, Japan, Canada, Australia and other mature pension national common occupational pension plan practices, proposed suitable for China to build occupational pension plan model type.
In order to promote the implementation of occupational annuity system in China more smoothly and thoroughly, this paper briefly introduces the implementation of occupational annuity system in pilot areas in China, and makes an empirical study on the implementation of occupational annuity in pilot areas. The social security benefits and salary system of civil servants in government institutions are different from that of employees in enterprises, which obstructs the free flow of labor market between the civil service system and enterprises. At the same time, the "iron rice bowl" system of government official positions for a long time has essentially led to the end of civil servants. In the process of carrying out the reform from "dual-track system" to "integration" of endowment insurance in enterprises and institutions, it is difficult to achieve good results by simply pushing forward the reform of endowment insurance. Secondly, another important factor affecting the further implementation of occupational annuity in government institutions is the uncertainty of the operating mechanism of the annuity, which is manifested prominently in the following aspects First, the connection between occupational pension and basic endowment insurance at the level of substitution rate; second, the connection between occupational pension account and basic endowment insurance account; third, the connection between different groups of people participating in insurance and retirement time in government institutions. In terms of policy support, China has not promulgated any guiding and binding programs or regulations, and has not given clear tax incentives like other countries with good promotion of occupational pension, which directly affects the establishment of occupational pension and the effect of its later promotion. The traditional funds are mainly used for several purposes, including depositing in banks, Purchasing Treasury bonds and investing in fixed income assets through insurance companies. Finally, there are still some shortcomings in fund supervision, such as imperfect supervision legal environment, low professional level of supervision institutions, lack of strong supervision coordination mechanism and opaque information, which are the next step to comprehensively deepen the "integration" of endowment insurance in China. Reform should focus on solving problems.
This paper abstracts the common practices adopted by many countries in the world and draws lessons from our country's actual situation. It puts forward some countermeasures and suggestions for the construction of occupational pension system in our country's government organs and institutions. It is necessary to strengthen the management of each link in order to increase the value of occupational pension, strengthen the construction of relevant legal system, standardize the orderly development of occupational pension and the connection between occupational pension and basic endowment insurance and enterprise annuity. This paper not only analyzes the classification and characteristics of occupational annuity management model in the world, but also gives the operation and management of occupational annuity in China on the basis of summarizing the management models of occupational annuity in Australia, Britain and the United States, combining with the development of market economy and the present situation of occupational annuity management in China. Reasonable specific recommendations: first of all, to establish a reasonable occupational pension management system; secondly, to choose the appropriate operating mode of annuity; thirdly, to broaden investment channels and reduce investment risks; in addition, in order to ensure that the occupational pension fund can achieve market-oriented operation, we should establish a fair market mechanism, and further strengthen the base. In the aspect of occupational pension supervision, we should perfect the occupational pension supervision institution, including defining the supervisory body, positioning the role of the government; establishing the risk-based supervision mode; defining the supervision content, strengthening the professional supervision level; establishing and perfecting the occupational pension law and regulation system. At the end of the article, the design plan for smooth transition of the old and new system is given.
【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】：F842.629
，
本文编号：2228132
[Abstract]:China's current social endowment insurance system was formed in the 1970s. During its implementation and development, it has played an active role in guaranteeing the basic livelihood of retirees, promoting the development of public utilities and maintaining social stability. The level of endowment insurance is generally not high. On the other hand, China's economic development is rapid, and the per capita income and living standard of the people have increased greatly. This contradiction will inevitably lead to the original endowment insurance system can not meet the people's higher quality of life after retirement. It is urgent to establish supplementary endowment insurance to improve the quality of life of the elderly. With the deepening of the reform of the old-age insurance system, the dual-track pension security system for the employees of enterprises and institutions in China needs to be reformed, which can obviously optimize the allocation of human resources, mobilize the enthusiasm of various units, fully embody the fairness of the social old-age care, and alleviate the pressure of payment for the national finance.
Therefore, it is imperative to carry out the reform of the endowment insurance system and implement the "integrated" endowment insurance system in China. Undoubtedly, the establishment of the occupational pension system in government and institutions is the most effective way to break through the "two-track" insurance system, which will promote social development and harmony, and build a modern human resource management system in China. To accumulate funds to support national economic construction and play an irreplaceable positive role.
The so-called occupational annuity refers to the supplementary endowment insurance system established independently under the guidance of the state policy in addition to the participation of public servants in the basic endowment insurance in our country. The feasibility and necessity of implementing occupational annuity in China have been demonstrated by economic, technical, policy and international experience.
First of all, from the policy direction analysis, with the reform and opening up of our country and the modernization of all walks of life, the great practice of building a harmonious society and a well-off society in our country has also put forward higher requirements to the labor market. At the same time, the "people-oriented, comprehensive, coordinated and sustainable concept of scientific development" put forward by the CPC Central Committee has become the key to solve various livelihood problems. Since 2008, the state has successively issued a number of programs and decisions to promote the "integration" reform of endowment insurance. Second, from the perspective of economic foundation, in recent years China's society. The steady and sustained economic benefits have provided favorable financing conditions for the establishment of occupational pension in government organs and institutions. The rapid and sound economic development has laid a solid foundation for the construction of occupational pension in government organs and institutions in China. Fourthly, from the practical level, the active promotion of enterprise annuity in China has accumulated valuable experience for the introduction of occupational annuity. Fifthly, from the operational level, government organizations and institutions are government agencies and specific social organizations, their asset relations and subordinate relations are relatively single, and the government's ability to control these units is relatively strong. At the same time, China's insurance management system has also been relatively complete. Sixthly, from the international environment analysis, some countries with relatively mature social security since the implementation of the supplementary pension plan, the development and operation of good, state pension insurance expenditure in a certain degree of control, the corresponding financial burden has been greatly reduced, in many ways to their countries. Economic construction has had a positive impact, so the construction of occupational pension has enough international trends and atmosphere.
In 2008, China issued the Notice on the Printing and Issuing of the Pilot Plan for the Reform of the Pension Insurance System for Staff Members of Institutions. After years of exploration and deliberation, Zhejiang, Shanghai, Shanxi, Guangdong and Chongqing provinces and municipalities formally became the first batch of pilot sites in China. At the same time, the quality of professionals in the relevant departments in China is uneven, the design of occupational pension scheme is lacking, the investment cost of annuity fund and the budget of operating income and other aspects of personnel. Source, fund management, investment and operation, information disclosure, social supervision and other aspects are still not clear and perfect. Due to the lack of more specific guidance and model, the pilot area occupational pension plan implementation effect is not ideal.
As occupational annuity is a relatively new concept of supplementary endowment insurance in China, this paper further clarifies the concepts of occupational annuity, such as the applicable object, cost collection, payment mode and management principles, and at the same time, on the mode of occupational annuity, through the "revenue-based" (DB mode) and "payment is accurate". Qualitative (DC model) quantitative analysis and comparative analysis, combined with the United States, the United Kingdom, France, Japan, Canada, Australia and other mature pension national common occupational pension plan practices, proposed suitable for China to build occupational pension plan model type.
In order to promote the implementation of occupational annuity system in China more smoothly and thoroughly, this paper briefly introduces the implementation of occupational annuity system in pilot areas in China, and makes an empirical study on the implementation of occupational annuity in pilot areas. The social security benefits and salary system of civil servants in government institutions are different from that of employees in enterprises, which obstructs the free flow of labor market between the civil service system and enterprises. At the same time, the "iron rice bowl" system of government official positions for a long time has essentially led to the end of civil servants. In the process of carrying out the reform from "dual-track system" to "integration" of endowment insurance in enterprises and institutions, it is difficult to achieve good results by simply pushing forward the reform of endowment insurance. Secondly, another important factor affecting the further implementation of occupational annuity in government institutions is the uncertainty of the operating mechanism of the annuity, which is manifested prominently in the following aspects First, the connection between occupational pension and basic endowment insurance at the level of substitution rate; second, the connection between occupational pension account and basic endowment insurance account; third, the connection between different groups of people participating in insurance and retirement time in government institutions. In terms of policy support, China has not promulgated any guiding and binding programs or regulations, and has not given clear tax incentives like other countries with good promotion of occupational pension, which directly affects the establishment of occupational pension and the effect of its later promotion. The traditional funds are mainly used for several purposes, including depositing in banks, Purchasing Treasury bonds and investing in fixed income assets through insurance companies. Finally, there are still some shortcomings in fund supervision, such as imperfect supervision legal environment, low professional level of supervision institutions, lack of strong supervision coordination mechanism and opaque information, which are the next step to comprehensively deepen the "integration" of endowment insurance in China. Reform should focus on solving problems.
This paper abstracts the common practices adopted by many countries in the world and draws lessons from our country's actual situation. It puts forward some countermeasures and suggestions for the construction of occupational pension system in our country's government organs and institutions. It is necessary to strengthen the management of each link in order to increase the value of occupational pension, strengthen the construction of relevant legal system, standardize the orderly development of occupational pension and the connection between occupational pension and basic endowment insurance and enterprise annuity. This paper not only analyzes the classification and characteristics of occupational annuity management model in the world, but also gives the operation and management of occupational annuity in China on the basis of summarizing the management models of occupational annuity in Australia, Britain and the United States, combining with the development of market economy and the present situation of occupational annuity management in China. Reasonable specific recommendations: first of all, to establish a reasonable occupational pension management system; secondly, to choose the appropriate operating mode of annuity; thirdly, to broaden investment channels and reduce investment risks; in addition, in order to ensure that the occupational pension fund can achieve market-oriented operation, we should establish a fair market mechanism, and further strengthen the base. In the aspect of occupational pension supervision, we should perfect the occupational pension supervision institution, including defining the supervisory body, positioning the role of the government; establishing the risk-based supervision mode; defining the supervision content, strengthening the professional supervision level; establishing and perfecting the occupational pension law and regulation system. At the end of the article, the design plan for smooth transition of the old and new system is given.
【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】：F842.629
，
本文编号：2228132
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