建立城乡一体化的养老保险制度研究
发布时间：2018-12-15 02:51
【摘要】：一直以来，养老保障就是一个很重要的民生话题，尤其是在当前人口老龄化问题日益突显的时期，养老保障更是关系到国家经济发展、社会和谐稳定的重要问题。要想解决好这一问题，必须建立一套科学合理的养老保险制度。作为一项在世界各国普遍实行的社会保障制度，养老保险的发展不仅依赖于一个国家或地区的经济发展水平，而且还受到其政治制度的制约。经过六十多年的探索和实践，我国的养老保险事业从无到有，从小范围到全覆盖，建立起了相对完善的养老保险体系。 在城市地区，自1951年建立企业职工基本养老保险制度（简称“城保”）以来，经过六十多年的改革和发展，已经形成“统账结合”的制度模式并且越来越完善。在农村地区，，自1986年起开始着手探索建立基本养老保险制度，2009年开始在全国进行新型农村社会养老保险制度（简称“新农保”）的试点，并加快推进该项制度的实施。2011年按照“新农保”的制度模式，国家出台又一项试点办法，对城镇居民建立养老保险制度（简称“城居保”），我国的养老保险制度已经基本覆盖所有的城市和农村地区。2014年年初，国务院又提出到2015年末在全国基本实现新型农村社会养老保险制度和城镇居民基本养老保险制度的合并，建立全国统一的城乡居民基本养老保险制度。随后，人力资源和社会保障部会同财政部发布暂行办法，以解决城乡居民基本养老保险与城镇职工基本养老保险的衔接。至此，我国的养老保险制度分为三种类型，即城乡居民养老保险制度、城镇职工养老保险制度和机关事业单位养老保险制度。 由于我国长期以来实行城乡分割的二元经济发展路线和城乡有别的户籍制度，使城乡之间的经济发展水平存在很大差异，即使在制度设计上将“城居保”和“新农保”进行了统一，不同地区的居民所能享受到的养老保险待遇仍然有很大差距，不同地区之间的养老保险制度差距难以协调，不能使百姓的养老权益得到很好的保障，而且也会影响国家经济的可持续发展和社会环境的稳定和谐。同时，现行的三种养老保险制度在制度设计、筹资方式、养老金计发水平等方面有很大不同，无法体现养老保险制度的公平性和统一性。因此，研究如何使现行的三种养老保险制度进行统一，建立城乡一体化的养老保险制度，实现养老保险体系的全国统一，具有很重要的现实意义。 本文旨在通过对我国城镇和农村的养老保险制度的发展历程进行梳理，对当前城乡居民养老保险、城镇职工养老保险和机关事业单位养老保险三种制度并行的现状进行总结，分析养老保险多轨制存在的城乡居民养老保险待遇偏低、机关事业单位养老保险的财政负担较重、不同制度的平均养老金替代率差距较大、农民工养老保险不完善等问题，以及养老保险多轨制不利于社会公平正义的实现，阻碍了劳动力跨区域的自由流动，多轨制度导致管理混乱等弊端，借鉴日本的国民年金一元化制度和新加坡的中央公积金制度，在此基础上根据权利与义务相对等、公平与效率相结合、与经济发展水平相适应、稳步推进逐步改善的原则，提出了将我国现行的三种养老保险制度进行并轨的路径设想，首先将“城居保”和“新农保”合并为统一的城乡居民养老保险制度，其次将机关事业单位的养老保险与城镇职工养老保险合并为统一的城乡职工养老保险制度，最后再将上述两者进行整合，逐步建立起城乡一体化的养老保险制度。
[Abstract]:For the long time, the security of the old-age is an important topic of people's livelihood, especially in the period of the current aging of the population, the security of the old-age is also an important issue of the state's economic development and social harmony and stability. To solve this problem, a scientific and reasonable system of endowment insurance must be established. As a social security system in the world, the development of the old-age insurance depends not only on the level of economic development of a country or region, but also by its political system. After more than 60 years of exploration and practice, the cause of the endowment insurance in our country is from the small to the full coverage, and the relatively perfect old-age insurance system has been established. In the urban area, since the establishment of the basic endowment insurance system of the enterprise's staff in 1951 (hereinafter referred to as the city's guarantee), the reform and development of the system have been reformed and developed over the last 60 years. Good. In the rural area, since 1986, we started to explore the establishment of the basic endowment insurance system. In 2009, the pilot of the new rural social endowment insurance system (鈥渘ew agricultural insurance鈥
本文编号：2379828
[Abstract]:For the long time, the security of the old-age is an important topic of people's livelihood, especially in the period of the current aging of the population, the security of the old-age is also an important issue of the state's economic development and social harmony and stability. To solve this problem, a scientific and reasonable system of endowment insurance must be established. As a social security system in the world, the development of the old-age insurance depends not only on the level of economic development of a country or region, but also by its political system. After more than 60 years of exploration and practice, the cause of the endowment insurance in our country is from the small to the full coverage, and the relatively perfect old-age insurance system has been established. In the urban area, since the establishment of the basic endowment insurance system of the enterprise's staff in 1951 (hereinafter referred to as the city's guarantee), the reform and development of the system have been reformed and developed over the last 60 years. Good. In the rural area, since 1986, we started to explore the establishment of the basic endowment insurance system. In 2009, the pilot of the new rural social endowment insurance system (鈥渘ew agricultural insurance鈥
本文编号：2379828
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