中国社会养老保险城乡整合发展研究

发布时间：2018-12-28 14:54

【摘要】：城乡社会养老保险制度的统筹发展是推动工业化和城市化,统筹城乡协调发展和促进二元经济转化的重要内容。自上个世纪九十年代以来,中国人口迁徙尤其是城乡人口迁移规模不断增大,而与此同时,这一时期也是中国城乡社会养老保险制度改革最为活跃的阶段。城镇基本养老保险制度自1997年确定了实行“统账结合”的制度模式和多方筹资的基本制度框架后,历经“辽宁试点”,在2005年制度框架最终确定。而几乎与此同时,农村社会养老保险制度也历经了传统农村社会养老保险制度探索,新型农村社会养老保险在各地的分散探索和最终在2009年走向统一的历程。为了适应大规模流动人口的现实和建立统一劳动力市场的需求,城乡社会养老保险制度已经开始了整合的初步探索。2014年城镇居民社会养老保险与新型农村社会养老保险合并为统一的城乡居民基本养老保险,与此同时,城镇基本养老保险与城乡居民基本养老保险的衔接办法也开始施行。城乡社会养老保险制度的衔接已经达到了一个前所未有的局面。然而,整合城乡社会养老保险制度依然面临诸多现实困境：其一,农村社会养老保障体系“碎片化”,阻碍了新型农村社会养老保险在农村的大一统；其二,城镇基本养老保险关系跨区转续难题依然未解,制约了统筹层次的进一步提高；其三,机关事业单位退休金制度改革停滞不前,与城镇基本养老保险制度相去甚远；其四,社会养老保险管理体制制约依然存在,亟待理顺管理体制和加强信息化建设。基于对现状的评估,整合城乡社会养老保险制度可采取三步走战略：第一步,进一步完善城乡社会养老保险制度,破除“碎片化”困境和城镇基本养老保险关系转续障碍,实现城乡两类制度自身的大一统；第二步,推进完善现行转续政策实现社会养老保险关系的城乡有效转移接续；第三步,继续提高城乡社会养老保险的统筹层次,在实现全国统筹的基础上适时推动城乡社会养老保险制度整合,建立大一统的城乡社会养老保险制度。大一统的城乡社会养老保险制度的基本架构是“国民养老金+个人账户养老金+职业年金”的多支柱保障模式。不同支柱采取不一样的筹资模式及方式,在保障层次上由低到高,与商业化的养老保险共同构成中国的多支柱养老金体系,满足差异化的养老保障需求。
[Abstract]:The overall development of urban and rural social endowment insurance system is an important content of promoting industrialization and urbanization, coordinating the development of urban and rural areas and promoting the transformation of dual economy. Since the 1990s, the scale of population migration, especially urban and rural population migration, has been increasing in China, and at the same time, this period is also the most active stage of the reform of the social endowment insurance system in urban and rural China. Since 1997, the basic old-age insurance system in cities and towns has established the system model of "combination of unified accounts" and the basic institutional framework of multi-party financing. After "Liaoning pilot", the institutional framework was finalized in 2005. At the same time, the rural social endowment insurance system has also experienced the exploration of the traditional rural social endowment insurance system, the new rural social endowment insurance in the decentralized exploration and finally in 2009 towards the process of unification. In order to adapt to the realities of large-scale floating populations and the need to establish a unified labour market, The urban and rural social old-age insurance system has already begun the preliminary exploration of integration. In 2014, the urban residents' social old-age insurance and the new rural social old-age insurance were merged into a unified basic old-age insurance for urban and rural residents, while at the same time, Urban basic old-age insurance and urban and rural residents basic old-age insurance link also began to implement. The cohesion of urban and rural social endowment insurance system has reached an unprecedented situation. However, the integration of urban and rural social endowment insurance system is still facing many practical difficulties: first, the rural social pension security system "fragmentation", hindering the new rural social endowment insurance in the rural unity; Second, the problem of the transition of the urban basic old-age insurance is still not solved, which restricts the further improvement of the overall planning level; third, the reform of the pension system of the government and institutions has stagnated, which is far from the basic old-age insurance system in cities and towns; Fourth, the social endowment insurance management system constraints still exist, the urgent need to rationalize the management system and strengthen information construction. Based on the assessment of the present situation, the integration of urban and rural social old-age insurance system can take a three-step strategy: the first step is to further improve the urban and rural social endowment insurance system, and break down the "fragmentation" dilemma and the obstacles of the relationship between urban and rural basic old-age insurance. To realize the unification of urban and rural systems; The second step is to improve the current policy to realize the social pension insurance relationship between urban and rural effective transfer; The third step is to continue to improve the overall planning level of urban and rural social old-age insurance, promote the integration of urban and rural social endowment insurance system on the basis of realizing the national overall planning, and establish a unified urban and rural social old-age insurance system. The basic framework of the unified urban and rural social endowment insurance system is the multi-pillar security model of "National Pension individual account Pension Occupational Pension". Different pillars adopt different financing models and methods, from low to high in the level of security, together with commercial old-age insurance constitute China's multi-pillar pension system, to meet the needs of differentiated pension security.
【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】：F842.67

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