从欧债危机看我国养老金替代率适宜水平的确定
发布时间：2018-10-05 13:18
【摘要】：在全球各国逐步迈入老龄化国家行列的背景下,各个国家对于养老金制度的关注程度越来越高。如何既保证退休者的生活又不给国家财政带来过重的负担成为各国政府以及学者关注的焦点。之前关于养老金的讨论更多的是如何保证退休者的生活,在欧债危机爆发后,作为高福利制度代表的欧洲国家陷入了债务危机,这引发了人们对于高福利制度是否合理的关注。2013年美国底特律市政府也同样面临着被高额负债拖入破产的局面,其中负债的一半是退休金,由于底特律市政府对两个养老基金机构的欠款达到92亿美元。2013年7月31日底特律市政府申请破产保护,进一步引发了全球对养老金的关注。而养老金替代率是养老保险水平的基本指标,在衡量养老金慷慨度上具有标志性的地位。如何寻求适宜的养老金替代率,以保证一国的养老金制度既不能给国家财政带来过重的负担,又能有效的保证老年人的基本退休生活,是本文研究重点。 本文通过分析欧债危机爆发的原因,得出结论：过高的养老金替代率是导致欧债五国发生危机以及危机不断深化的重要原因。通过理论分析,一国养老金替代率过高存在诸多弊端,而替代率过低则违背了福利制度的根本原则。因此,一国根据自己的经济发展水平确定适宜的养老金替代率具有重要意义。我国由于历史原因以及制度的不完善,目前的养老金制度存在诸多问题,其中企业雇员过低的养老金替代率和公务员较高的替代率的并存而形成的双轨制广为诟病,也是亟待解决的重要问题。 本文通过分析我国养老金制度存在的诸多问题后,为我国的退休金制度改革提出了一系列政策建议,主要包括： (1)逐步解决养老金制度的双轨制。 (2)逐步提高退休年龄,实行灵活的退休制度。 (3)通过养老金持有国有股转换的优先股增加养老金的收入来源。 (4)国家发行与通胀率相挂钩的债券以增加养老金的投资渠道。 (5)在多项制度配套下,部分养老基金逐步进入股市以实现增值 (6)为了保证养老金资产的安全,建议加强对养老金资产运作各个环节的严格监督。 本文主要采用比较分析法,在尽量统一比较基准的基础上对养老金替代率进行比较并加以分析,得出适宜的养老金替代率的大体区间范围。之前学者对养老金替代率的研究大多是从高度理想化的假设条件下建立模型确立养老金替代率的适宜水平,而本文是由具体的经济条件出发,理论分析替代率的合理水平。在之前对OECD养老金制度的研究中,通常将OECD的高福利制度作为福利制度参照的标准,而本文则指出了一国的福利水平和养老金替代率的高低,不能脱离其本国经济发展水平,不能盲目攀比国际标准,必须量力而行。
[Abstract]:In the context of aging countries around the world, countries are paying more and more attention to pension systems. How to ensure the life of retirees and not bring excessive burden to national finance has become the focus of attention of governments and scholars. There has been more talk about how to ensure the lives of pensioners, and after the European debt crisis broke out, the European countries, which represent the high welfare system, fell into debt crisis. This raises concerns about the reasonableness of the welfare system. In 2013, the United States city of Detroit also faced the prospect of being dragged into bankruptcy by high levels of debt, half of which were pensions. The city of Detroit filed for bankruptcy protection on July 31, 2013, adding to the global focus on pensions as the city owed $9.2 billion to two pension agencies. The replacement rate of pension is the basic index of pension insurance level, and it has an iconic position in measuring pension generosity. How to find the appropriate pension replacement rate to ensure that a country's pension system can not bring excessive burden to the national finance, but also can effectively ensure the basic retirement life of the elderly, is the focus of this paper. Based on the analysis of the causes of the European debt crisis, this paper draws a conclusion that the excessive pension replacement rate is an important reason for the crisis in the five European countries and the deepening of the crisis. Through theoretical analysis, there are many disadvantages in a country's pension replacement rate, and the low replacement rate violates the fundamental principle of welfare system. Therefore, it is important for a country to determine the appropriate pension replacement rate according to its level of economic development. Because of the historical reasons and the imperfection of the system, there are many problems in the current pension system in our country, among which the dual track system formed by the coexistence of the low pension replacement rate of the enterprise employees and the high replacement rate of the civil servants is widely criticized. It is also an important problem to be solved. After analyzing the problems existing in the pension system of our country, this paper puts forward a series of policy suggestions for the reform of the pension system in our country, mainly including: (1) to solve the two-track system of the pension system step by step. (2) gradually raising the retirement age and implementing a flexible retirement system. (3) increase the income source of the pension through the conversion of state-owned shares. (4) the state issues bonds linked to inflation to increase investment channels for pensions. (5) in order to ensure the safety of pension assets, it is suggested to strengthen the strict supervision of every link in the operation of pension assets. This paper mainly uses the comparative analysis method to compare and analyze the pension substitution rate on the basis of unifying the comparison standard as far as possible and obtains the general range of the appropriate pension replacement rate. Previous researches on the pension replacement rate are mostly based on the highly idealized hypothesis to establish a model to establish the appropriate level of the pension replacement rate, and this paper is based on the specific economic conditions, theoretical analysis of the reasonable level of the replacement rate. In the previous research on OECD pension system, the high benefit system of OECD is usually regarded as the reference standard of welfare system. However, this paper points out that the level of welfare and the replacement rate of pension can not be separated from the level of economic development of a country. We must not blindly compare with international standards, but must act within our means.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
本文编号：2253537
[Abstract]:In the context of aging countries around the world, countries are paying more and more attention to pension systems. How to ensure the life of retirees and not bring excessive burden to national finance has become the focus of attention of governments and scholars. There has been more talk about how to ensure the lives of pensioners, and after the European debt crisis broke out, the European countries, which represent the high welfare system, fell into debt crisis. This raises concerns about the reasonableness of the welfare system. In 2013, the United States city of Detroit also faced the prospect of being dragged into bankruptcy by high levels of debt, half of which were pensions. The city of Detroit filed for bankruptcy protection on July 31, 2013, adding to the global focus on pensions as the city owed $9.2 billion to two pension agencies. The replacement rate of pension is the basic index of pension insurance level, and it has an iconic position in measuring pension generosity. How to find the appropriate pension replacement rate to ensure that a country's pension system can not bring excessive burden to the national finance, but also can effectively ensure the basic retirement life of the elderly, is the focus of this paper. Based on the analysis of the causes of the European debt crisis, this paper draws a conclusion that the excessive pension replacement rate is an important reason for the crisis in the five European countries and the deepening of the crisis. Through theoretical analysis, there are many disadvantages in a country's pension replacement rate, and the low replacement rate violates the fundamental principle of welfare system. Therefore, it is important for a country to determine the appropriate pension replacement rate according to its level of economic development. Because of the historical reasons and the imperfection of the system, there are many problems in the current pension system in our country, among which the dual track system formed by the coexistence of the low pension replacement rate of the enterprise employees and the high replacement rate of the civil servants is widely criticized. It is also an important problem to be solved. After analyzing the problems existing in the pension system of our country, this paper puts forward a series of policy suggestions for the reform of the pension system in our country, mainly including: (1) to solve the two-track system of the pension system step by step. (2) gradually raising the retirement age and implementing a flexible retirement system. (3) increase the income source of the pension through the conversion of state-owned shares. (4) the state issues bonds linked to inflation to increase investment channels for pensions. (5) in order to ensure the safety of pension assets, it is suggested to strengthen the strict supervision of every link in the operation of pension assets. This paper mainly uses the comparative analysis method to compare and analyze the pension substitution rate on the basis of unifying the comparison standard as far as possible and obtains the general range of the appropriate pension replacement rate. Previous researches on the pension replacement rate are mostly based on the highly idealized hypothesis to establish a model to establish the appropriate level of the pension replacement rate, and this paper is based on the specific economic conditions, theoretical analysis of the reasonable level of the replacement rate. In the previous research on OECD pension system, the high benefit system of OECD is usually regarded as the reference standard of welfare system. However, this paper points out that the level of welfare and the replacement rate of pension can not be separated from the level of economic development of a country. We must not blindly compare with international standards, but must act within our means.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
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