辽宁省城镇职工养老保险转制成本的研究
发布时间：2018-10-29 15:12
【摘要】：随着全球老龄化的加剧，世界上许多发达国家已经由年轻型社会步入到老龄化社会。在全球的大背景下，我国也于1998年跨入到了老龄化社会，对于发展中的中国，“未富先老”这一趋势尤为明显。我国人口老龄化加剧给我们带来了许多社会问题，老年人养老水平问题、医疗问题、养老机构问题等等，而公共养老金支付压力的问题首当其冲，尤其成为当今中国的社会焦点问题。而作为我国重要的老工业基地的辽宁省,下岗失业人员众多,老年贫困群体众多，养老金支付压力极大，所以养老金是否能支付未来老年人的养老保险问题显得尤为重要。 为满足未来养老金的支付，应对人口老龄化的压力，1998年，我国通过制度改革，将我国的社会化养老保险基金模式由现收现付制转变为部分积累制，意在保留社会养老的同时加强个人积累，加强个人自我养老保障的功能，以应对人口老龄化的压力。在现收现付的养老金模式下，，职工的养老由国家来提供保障，本应该积累下的养老金让国家统筹投资于国有企业的规模建设，积累了国家的财富，增加国有资产。因此，转制后职工养老金的权益就变成政府对职工的负债。而这笔负债通过制度显性地表现出来便构成了制度改革的转制成本。目前学术上不同学者对转制成本的统计口径有所不同，其结果就大不相同，但最保守的估计到2010年我国养老保险隐性债务也要达到4万亿，2012年12月17日，中国社会科学院发布报告称：“中国14省份2011年养老金收不抵支，缺口达767亿元。”面对我国养老金如此大的支付压力，如何准确确定养老金缺口规模，有效地筹集运营养老保险基金，消化转制成本便成为了我们今后重要的研究课题。 本文首先对辽宁省城镇职工养老保险制度转型期的现状进行了描述。其次采用文献分析法并查阅相关资料对辽宁省养老保险转型期出现的各种问题进行剖析。第三，运用养老保险精算模型对辽宁省城镇职工养老保险隐性债务以及转制成本的规模进行测算。第四，介绍了国外养老保险转制过程中消化转制成本的成功经验，通过对智利和哈萨克斯坦的科学方法的分析，从而启发我们思考一些针对中国的特殊国情，辽宁的具体省情更适合的消化转制成本的方式。第五，针对上述问题提出消化转制成本的对策。主要通过制度外的资金多元化筹集和制度内的相关系数的调整达到消化转制成本的目的。
[Abstract]:With the aggravation of global aging, many developed countries have moved from light society to aging society. Under the background of the whole world, our country also stepped into the aging society in 1998, the trend of "getting old before getting rich" is especially obvious for the developing China. The aggravation of the aging population in our country has brought us many social problems, such as the level of old-age care for the elderly, medical problems, pension institutions and so on. The problem of public pension payment pressure is the first to bear the brunt. In particular, it has become the focus of China's society. As an important old industrial base of our country, Liaoning Province has a large number of laid-off and unemployed people, many elderly poor groups, pension payment pressure is great, so whether the pension can pay for the future of the elderly pension insurance is particularly important. In order to satisfy the future pension payment and cope with the pressure of aging population, in 1998, through the system reform, our country changed the social pension insurance fund model from the pay-as-you-go system to the partial accumulation system. In order to cope with the pressure of aging population, the purpose of this paper is to preserve the social old-age care and strengthen the individual accumulation and the function of individual self-supporting security. Under the pattern of pay-as-you-go pension, the old-age pension of workers is guaranteed by the state. The pension that should be accumulated allows the state to invest in the scale construction of state-owned enterprises as a whole, accumulate the wealth of the country and increase the state-owned assets. Accordingly, the equity of worker pension becomes the liability of government to worker after system change. And this debt is manifested explicitly through the system to constitute the cost of system reform. At present, different scholars have different statistical calibre on the cost of system transformation, and the results are very different. However, the most conservative estimate is that by 2010, the implicit debt of China's pension insurance will also reach 4 trillion yuan. On December 17, 2012, The Chinese Academy of Social Sciences released a report saying: "the gap of pension income in 14 provinces in 2011 is 76.7 billion yuan." Facing the great payment pressure of pension in our country, how to accurately determine the scale of pension gap, how to raise the pension insurance fund effectively, and how to absorb the cost of system transformation has become an important research topic in the future. This paper first describes the status quo of Liaoning Province urban worker pension insurance system transition. Secondly, using literature analysis and consulting relevant data to analyze various problems in Liaoning pension insurance transition period. Thirdly, using the actuarial model of endowment insurance, this paper calculates the scale of implicit debt and system cost of urban workers' pension insurance in Liaoning province. Fourthly, it introduces the successful experiences of foreign countries in the process of pension insurance transformation, and through the analysis of the scientific methods of Chile and Kazakhstan, enlightens us to think about the special situation of China. Liaoning's specific provincial conditions more suitable for digestion of the cost of the transformation. Fifth, in view of the above problems, put forward the digestion of the cost of conversion countermeasures. The purpose of digesting the cost of transformation is mainly achieved by raising funds outside the system and adjusting the correlation coefficient within the system.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
本文编号：2298049
[Abstract]:With the aggravation of global aging, many developed countries have moved from light society to aging society. Under the background of the whole world, our country also stepped into the aging society in 1998, the trend of "getting old before getting rich" is especially obvious for the developing China. The aggravation of the aging population in our country has brought us many social problems, such as the level of old-age care for the elderly, medical problems, pension institutions and so on. The problem of public pension payment pressure is the first to bear the brunt. In particular, it has become the focus of China's society. As an important old industrial base of our country, Liaoning Province has a large number of laid-off and unemployed people, many elderly poor groups, pension payment pressure is great, so whether the pension can pay for the future of the elderly pension insurance is particularly important. In order to satisfy the future pension payment and cope with the pressure of aging population, in 1998, through the system reform, our country changed the social pension insurance fund model from the pay-as-you-go system to the partial accumulation system. In order to cope with the pressure of aging population, the purpose of this paper is to preserve the social old-age care and strengthen the individual accumulation and the function of individual self-supporting security. Under the pattern of pay-as-you-go pension, the old-age pension of workers is guaranteed by the state. The pension that should be accumulated allows the state to invest in the scale construction of state-owned enterprises as a whole, accumulate the wealth of the country and increase the state-owned assets. Accordingly, the equity of worker pension becomes the liability of government to worker after system change. And this debt is manifested explicitly through the system to constitute the cost of system reform. At present, different scholars have different statistical calibre on the cost of system transformation, and the results are very different. However, the most conservative estimate is that by 2010, the implicit debt of China's pension insurance will also reach 4 trillion yuan. On December 17, 2012, The Chinese Academy of Social Sciences released a report saying: "the gap of pension income in 14 provinces in 2011 is 76.7 billion yuan." Facing the great payment pressure of pension in our country, how to accurately determine the scale of pension gap, how to raise the pension insurance fund effectively, and how to absorb the cost of system transformation has become an important research topic in the future. This paper first describes the status quo of Liaoning Province urban worker pension insurance system transition. Secondly, using literature analysis and consulting relevant data to analyze various problems in Liaoning pension insurance transition period. Thirdly, using the actuarial model of endowment insurance, this paper calculates the scale of implicit debt and system cost of urban workers' pension insurance in Liaoning province. Fourthly, it introduces the successful experiences of foreign countries in the process of pension insurance transformation, and through the analysis of the scientific methods of Chile and Kazakhstan, enlightens us to think about the special situation of China. Liaoning's specific provincial conditions more suitable for digestion of the cost of the transformation. Fifth, in view of the above problems, put forward the digestion of the cost of conversion countermeasures. The purpose of digesting the cost of transformation is mainly achieved by raising funds outside the system and adjusting the correlation coefficient within the system.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
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