城乡居民养老保险基金管理的制度困境与破解机制研究

发布时间：2019-01-12 11:03

【摘要】：“城乡居民养老保险”，是我国在废除城乡二元壁垒、统筹城乡协调发展的大背景下，于2014年初由原“新型农村社会养老保险”和原“城镇居民养老保险”两项制度合并实施的，其目的是拉近城乡差距，保障我国城乡居民老年时的基本生活。截至2014年年底，该保险参保居民数量已高达50107万人，资金累计结余更是多达3636亿元[1]，盘子之大、成效之压可见一斑。作为养老保险制度的关键环节和最重要的组成部分之一，基金管理问题一直以来都受到理论与实务部门的高度重视，然而我国城乡居民养老保险基金，作为制度有序运行的物质基础，却表现出管理“疲软”态势。由于“城乡居民养老保险”刚刚起步，各项配套制度还未跟进，加之长久以来，我国在养老金管理问题上缺乏有效的制度保障体系，我国城乡居民养老保险基金管理出现多重困境。城乡居民养老保险基金作为我国养老金的一个重要组成部分，有一般养老保险基金管理的共通性，但也具有自身独特之处，，主要体现在其受益对象庞大又相对弱势，其基金累积总量巨大又极为分散等等，因此，实现这部分资金的妥善管理面临着更大的压力和挑战，其面临的多重困境表明了事态的紧迫性和严峻性。在缺乏必要的管理指导机制下，各地普遍存在管理责任不到位，基金保值增值受限，甚至出现不断贬值缩水的现象，这不仅制约了城乡居民养老保险的运行效果，成为制度危机的导火索，更是侵害了参保人的合法权益，对城乡居民安度晚年构成威胁。本文正是基于这一制度层面缺陷的根本性问题，以新制度经济学、政治经济学、新古典主义经济学、公共管理理论等相关理论作为研究基础，通过详细梳理我国城乡居民养老保险基金管理现状，力图发现基金管理制度体系存在的问题，并借鉴智利、新加坡、美国等部分国际上养老金管理改革比较具有代表性的国家经验，对我国养老金制度顶层设计和城乡居民养老保险基金收缴支出制度体系、投资运营机制、基金监管体系等提出建设和改进意见，旨在破解城乡居民养老保险基金管理的制度困境，实现城乡居民养老保险的良性运行。
[Abstract]:Under the background of abolishing the dual barriers between urban and rural areas and coordinating the development of urban and rural areas, "urban and rural residents' endowment insurance", At the beginning of 2014, the former two systems, "New Rural Social Old-age Insurance" and "Urban residents 'Old-age Insurance", were implemented in order to narrow the gap between urban and rural areas and to ensure the basic life of urban and rural residents in old age. By the end of 2014, the number of insured residents had reached 501.07 million, and the accumulated fund balance was as high as 363.6 billion yuan (1). As a key link and one of the most important components of the pension insurance system, fund management has always been highly valued by the theoretical and practical departments. However, the pension insurance fund for urban and rural residents in China, As the material basis of the orderly operation of the system, however, it shows the "weak" situation of management. As "urban and rural residents' old-age insurance" has just started, various supporting systems have not been followed up, in addition, for a long time, our country lacks an effective institutional security system on the issue of pension management. There are many difficulties in the pension fund management of urban and rural residents in China. As an important part of pension in China, the pension insurance fund for urban and rural residents has the commonality of general pension fund management, but it also has its own unique features, mainly reflected in its large and relatively weak beneficiaries. Its fund accumulative total amount is huge and extremely dispersive and so on, therefore, realizes this part of the fund the good management to face the greater pressure and the challenge, its many difficult position has indicated the state of affairs urgency and the seriousness. In the absence of the necessary management guidance mechanism, it is common in various places that the responsibility of management is not in place, the value of the fund is limited, and even the phenomenon of constant depreciation and shrinking, which not only restricts the operation effect of the pension insurance for urban and rural residents. Becoming the trigger of institutional crisis, it infringes on the legal rights and interests of the insured, and threatens the urban and rural residents to spend their twilight years in peace. This paper is based on the fundamental problems of the defects in the institutional level, and takes the relevant theories such as New Institutional Economics, political Economics, Neoclassicism Economics, Public Management Theory as the research basis. By combing the current situation of pension fund management of urban and rural residents in China, this paper tries to find out the problems existing in the fund management system, and draws lessons from Chile and Singapore. Some international pension management reforms in the United States, such as the representative national experience, for the top design of China's pension system, urban and rural residents pension insurance fund collection and expenditure system, investment and operation mechanism, The fund supervision system and so on proposed the construction and the improvement suggestion, aimed at solving the urban and rural residents pension insurance fund management system difficult position, realizes the urban and rural resident pension insurance benign operation.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.67

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