城镇职工个人账户养老金制度完善研究

发布时间：2018-11-26 12:48

【摘要】：社会保障体系中的养老保险制度一直是世界各国历年来共同关注的重点话题,中国城镇职工的养老保险不仅关乎广大城镇职工收入的再分配,更是关系到职工退休后的生活保障,由此城镇职工养老保险格外受重视。我国1997年明确开始实施城镇职工养老保险社会统筹与个人账户相结合的“统账结合”模式。二十年来,随着我国人口结构老龄化趋势的发展和个人账户制度自身存在的缺陷等,我国养老保险个人账户制度在发展过程中面临一系列困境。鉴于此,本文尝试研究城镇职工个人账户养老金制度的完善策略。本文运用文献研究法和资料分析法详细阐述了我国城镇职工养老保险个人账户制度的理论基础:生命周期消费理论、父爱主义理论、委托代理理论。在这些理论研究基础上探讨了个人账户制度的发展历程和现状,分析了我国城镇职工个人账户养老金制度出现的一些问题:个人账户的“空账”规模越来越大、个人账户基金的投资运营困境、个人账户制度缺乏有效的监管机制等等。带着这些问题,从个人账户的构成、费用的缴纳、计发和领取、以及个人账户基金的投资运营与监管方面对新加坡、智利、瑞典三个国家的个人账户养老金制度进行了深入的剖析和比较,并提炼出不同国家养老保险制度对我国个人账户养老金制度的可借鉴之处。文章最后从本国国情出发,综合新加坡、智利、瑞典三国的经验,归纳了完善我国城镇职工个人账户养老金制度的对策建议:首先从政府承担转制过程的成本、社会统筹和个人账户采取分账式管理、实现基金的投资运营三方面总结了做实城镇职工个人账户制度的方式;接着从明确基金投资主体、健全资本市场机制和合理选择基金投资工具三方面探究了优化我国城镇职工个人账户基金投资运营的对策;最后,从健全个人账户制度的监督法律法规体系和推行个人账户监管的信息化与透明化两方面概括了完善我国城镇职工个人账户养老金制度监管体系的建议。
[Abstract]:The old-age insurance system in the social security system has been a key topic of common concern all over the world over the years. The old-age insurance of urban workers in China is not only related to the redistribution of income of the vast number of urban workers. It is related to the life security of workers after retirement, so urban workers pension insurance is paid more attention. In 1997, China began to implement the combination of social planning and personal accounts of urban workers' pension insurance. In the past twenty years, with the development of the aging trend of population structure and the defects of the personal account system in China, the personal account system of the old-age insurance in China is facing a series of difficulties in the process of development. In view of this, this paper tries to study the perfect strategy of the personal account pension system of urban workers. This paper elaborates the theoretical basis of the personal account system of urban workers' pension insurance in China by using the method of literature research and data analysis: the theory of life cycle consumption, the theory of fatherhood and the theory of principal-agent. On the basis of these theoretical studies, this paper probes into the development course and present situation of the personal account system, and analyzes some problems arising from the personal account pension system of urban workers in China: the scale of "empty account" of personal account is getting larger and larger. Personal account fund investment and operation difficulties, personal account system lack of effective regulatory mechanism and so on. With these issues in mind, in terms of the composition of individual accounts, the payment of expenses, payment and collection, and the investment, operation and supervision of personal account funds to Singapore, Chile, This paper analyzes and compares the pension system of individual account in three countries of Sweden, and abstracts the reference points of pension system in different countries to the pension system of personal account in our country. Finally, according to the national conditions of our country and the experiences of Singapore, Chile and Sweden, this paper sums up the countermeasures and suggestions for perfecting the personal account pension system of urban workers in China: firstly, from the government to bear the cost of the transformation process, Social overall planning and individual accounts are managed in the form of separate accounts, and the three aspects of realizing the investment and operation of the fund sum up the ways of making the personal account system of urban workers and staff members solid; Then it explores the countermeasures of optimizing the investment and operation of the personal account fund of urban workers from three aspects: clear the main body of fund investment, perfect the mechanism of capital market and reasonable choice of fund investment tool; Finally, the suggestions of perfecting the supervision system of personal account pension system of urban workers are summarized from the aspects of perfecting the supervision system of personal account system and the informatization and transparency of implementing the supervision of personal account system.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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