中国个人养老金计划的发展探析
发布时间：2019-02-16 12:26
【摘要】：伴随着中国经济的发展、社会进步以及日益加剧的人口老龄化趋势,养老保障问题己成为全社会所关心的重点问题。为了积极应对人口老龄化所带来的挑战,实现养老保障体系的可持续发展,合理划分政府、市场、企业、个人和家庭的养老保障责任,发展多层次养老保障体系正在成为中国养老保障制度改革的目标所在。构建和发展多层次养老保障体系,关键在于改革现行国家基本养老保险制度安排,并积极推进企业年金和个人养老金计划市场的发展。国家基本养老保险制度历经三十余年的改革和发展,现阶段正在趋于逐步定型之中；企业年金制度建设也推进了近十年,但企业年金的发展距离养老保障制度改革的目标还有很大的差距。推进中国多层次养老保障体系建设的发展,在加快企业年金制度改革的同时,需要充分重视个人养老金计划的发展。 论文基于构建和发展多层次养老保障体系的政策目标,在系统梳理个人养老金计划的理论基础以及典型国家个人养老金计划发展的经验基础之上,结合上海和天津滨海个人养老金计划的试点情况,深入分析了个人养老金计划发展的动力及其制约因素,进而提出推进中国个人养老金计划市场发展的若干具体建议。具体来说,论文的主要内容包括： 第一部分：主要阐述选题的意义和研究的价值。从人口老龄化和完善多层次养老保障体系的角度谈选题的理论意义和现实价值,并简要梳理了有关多层次养老保障以及个人养老金计划发展问题的相关文献。 第二部分：界定了个人养老金计划的基本内涵、个人养老金计划的运行机制、个人养老金计划的特征,并梳理了个人养老金计划的基础理论,包括混合福利经济理论、生命周期假说以及持久收入假说。 第三部分：介绍典型国家个人养老金计划的发展的历程、运行机制并总结其发展经验。论文分别介绍美国的个人退休账户和英国的个人养老金计划的发展历程,运行机制和制度背景,并总结其发展的经验。美国和英国个人养老金计划市场的发展经验包括：政府对制度的规范和监督,税收政策的支持；金融体系的支撑；个人养老金计划制度的不断创新；社会政策宣传的引导。 第四部分;我国个人养老保险的试点情况以及试点经验。分别介绍天津和上海的个人延税型养老保险的试点。我国个人养老金计划试点地区暴露出来的问题包括：采用的制度模式单一；政府的政策支持不到位以及部门之间的利益纠葛等。 第五部分：结合我国实际情况分析了我国发展个人养老金计划的动力和阻碍因素。我国个人养老金计划发展的动力主要包括：我国老龄化的趋势下,对个人储蓄型养老保险的巨大需求；在我国层次的保障模式中,正式的制度保障不足,为个人养老金计划的发展预留了空间；居民的高储蓄,银行储蓄的无效率,为个人养老金计划的发展提供了资金来源。我国个人养老金计划发展的阻碍因素主要包括：政府对个人养老金计划的制度定位不清,在制度、政策上的限制；税收体系对发展个人养老金计划的制约；金融体系的不完善制约个人养老金计划的发展；我国居民较难接受金融化的养老安排。 第六部分：结合前面章节的经验和结论,提出发展我国的个人养老金计划的策略和思路。具体包括以下几个方面：多样化的制度设计及鼓励金融机构的参与；缴费水平的合理设定和待遇给付的年金化发放；建立最低投资收益担保制度和明确个人投资选择权。 限于作者的认识能力有限,本文不敢奢谈创新之处,如果说论文还有所贡献的话,主要是提出了要重视发展个人养老金计划市场这一命题,并初步分析了个人养老金计划的诸多要素,探析了个人养老金计划的发展动力以及制约因素,并就如何推进中国个人养老金计划市场的发展提出了一些粗浅的建议。
[Abstract]:With the development of the Chinese economy, the social progress and the increasing trend of the aging population, the problem of the security of the aged has become the key problem of the whole society. In order to respond positively to the challenges posed by the aging of the population, to realize the sustainable development of the old-age security system, it is the goal of the reform of the old-age security system in China. The key to the construction and development of the multi-level pension system lies in the reform of the current system of the basic endowment insurance system in the country and the development of the enterprise annuity and the individual pension plan. After more than 30 years of reform and development of the national basic endowment insurance system, the current stage is in the process of gradually shaping; the construction of the enterprise annuity system has also been advanced in the last ten years, but the development of the enterprise annuity system has a great gap with the goal of the reform of the old-age security system. To promote the development of the construction of the multi-level pension system in China, it is necessary to pay great attention to the development of the individual pension plan while accelerating the reform of the enterprise annuity system. Based on the policy objective of constructing and developing the multi-level pension system, the paper combines the theoretical basis of the individual pension plan and the experience of the development of the typical national pension plan, and combines the pilot situation of the Shanghai and Tianjin Binhai Personal Pension Plan. In this paper, the motive force and the restricting factors of the development of the personal pension plan are deeply analyzed, and some concrete constructions of the development of China's personal pension plan are put forward. Discussion. In particular, the main content package of the paper The first part: the first part: the meaning and the study of the selection of the subject On the basis of the aging of the population and the improvement of the multi-level old-age security system, the theoretical and practical value of the topic is discussed, and the phases of the multi-level pension security and the development of the individual pension plan are briefly reviewed. The second part: defines the basic connotation of the individual pension plan, the operating mechanism of the individual pension plan, the characteristics of the individual pension plan, and the basic theory of the individual pension plan, including the mixed welfare economic theory, the life cycle hypothesis and the holding The third part: the course and mechanism of the development of the typical country's personal pension plan. In this paper, the development history, operation mechanism and system background of the individual retirement account and the UK's personal pension plan are presented in this paper. The experience of the development of the United States and the United Kingdom's personal pension plan market includes the government's regulation and supervision of the system, the support of the tax policy, the support of the financial system, the innovation of the individual pension plan system, and the society. The guiding of policy propaganda. Part four: the test of personal endowment insurance in our country Point situation and pilot experience. Introduction to personal extension of Tianjin and Shanghai, respectively The pilot of the tax-type old-age insurance. The problems exposed in the pilot area of China's personal pension plan include the single system model adopted; the government's policy support is not in place and the department The fifth part: In the light of the actual situation of our country, we analyze the development of the individual's pension in our country The motive force and the obstruction factor of the gold plan. The motive force of the development of the personal pension plan of our country mainly includes: under the trend of the aging of our country, the huge demand for the personal savings-type old-age insurance; in the guarantee mode of our country, the formal system guarantee is not enough, it is for the individual to provide for the old-age The development of the gold plan has reserved space; the high savings of the population, the inefficiency of bank savings, and the personal pension The development of China's personal pension plan has provided a source of funds. The main obstacles to the development of the personal pension plan of our country include: the government's position on the individual's pension plan is not clear, the system and the policy are limited, the tax system is restricted to the development of the individual pension plan, and the imperfect system of the financial system The development of the personal pension plan; the population of our country The sixth part: combining the experiences and conclusions of the previous chapters, put forward the development of our country. The strategy and thought of the individual pension plan, including the following aspects: the diversified system design and the encouragement of the participation of the financial institution; the reasonable setting of the payment level and the annual golden release of the treatment benefits; and the establishment of the minimum investment income support The author's understanding ability is limited, and the paper does not dare to talk about the place of innovation. If the thesis also contributes, it is mainly to put forward the proposition that the development of the personal pension plan market is to be paid attention to, and the preliminary This paper analyzes the elements of the personal pension plan, analyzes the development power and the restriction factors of the individual pension plan, and advances China's personal pension plan.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.6
本文编号：2424450
[Abstract]:With the development of the Chinese economy, the social progress and the increasing trend of the aging population, the problem of the security of the aged has become the key problem of the whole society. In order to respond positively to the challenges posed by the aging of the population, to realize the sustainable development of the old-age security system, it is the goal of the reform of the old-age security system in China. The key to the construction and development of the multi-level pension system lies in the reform of the current system of the basic endowment insurance system in the country and the development of the enterprise annuity and the individual pension plan. After more than 30 years of reform and development of the national basic endowment insurance system, the current stage is in the process of gradually shaping; the construction of the enterprise annuity system has also been advanced in the last ten years, but the development of the enterprise annuity system has a great gap with the goal of the reform of the old-age security system. To promote the development of the construction of the multi-level pension system in China, it is necessary to pay great attention to the development of the individual pension plan while accelerating the reform of the enterprise annuity system. Based on the policy objective of constructing and developing the multi-level pension system, the paper combines the theoretical basis of the individual pension plan and the experience of the development of the typical national pension plan, and combines the pilot situation of the Shanghai and Tianjin Binhai Personal Pension Plan. In this paper, the motive force and the restricting factors of the development of the personal pension plan are deeply analyzed, and some concrete constructions of the development of China's personal pension plan are put forward. Discussion. In particular, the main content package of the paper The first part: the first part: the meaning and the study of the selection of the subject On the basis of the aging of the population and the improvement of the multi-level old-age security system, the theoretical and practical value of the topic is discussed, and the phases of the multi-level pension security and the development of the individual pension plan are briefly reviewed. The second part: defines the basic connotation of the individual pension plan, the operating mechanism of the individual pension plan, the characteristics of the individual pension plan, and the basic theory of the individual pension plan, including the mixed welfare economic theory, the life cycle hypothesis and the holding The third part: the course and mechanism of the development of the typical country's personal pension plan. In this paper, the development history, operation mechanism and system background of the individual retirement account and the UK's personal pension plan are presented in this paper. The experience of the development of the United States and the United Kingdom's personal pension plan market includes the government's regulation and supervision of the system, the support of the tax policy, the support of the financial system, the innovation of the individual pension plan system, and the society. The guiding of policy propaganda. Part four: the test of personal endowment insurance in our country Point situation and pilot experience. Introduction to personal extension of Tianjin and Shanghai, respectively The pilot of the tax-type old-age insurance. The problems exposed in the pilot area of China's personal pension plan include the single system model adopted; the government's policy support is not in place and the department The fifth part: In the light of the actual situation of our country, we analyze the development of the individual's pension in our country The motive force and the obstruction factor of the gold plan. The motive force of the development of the personal pension plan of our country mainly includes: under the trend of the aging of our country, the huge demand for the personal savings-type old-age insurance; in the guarantee mode of our country, the formal system guarantee is not enough, it is for the individual to provide for the old-age The development of the gold plan has reserved space; the high savings of the population, the inefficiency of bank savings, and the personal pension The development of China's personal pension plan has provided a source of funds. The main obstacles to the development of the personal pension plan of our country include: the government's position on the individual's pension plan is not clear, the system and the policy are limited, the tax system is restricted to the development of the individual pension plan, and the imperfect system of the financial system The development of the personal pension plan; the population of our country The sixth part: combining the experiences and conclusions of the previous chapters, put forward the development of our country. The strategy and thought of the individual pension plan, including the following aspects: the diversified system design and the encouragement of the participation of the financial institution; the reasonable setting of the payment level and the annual golden release of the treatment benefits; and the establishment of the minimum investment income support The author's understanding ability is limited, and the paper does not dare to talk about the place of innovation. If the thesis also contributes, it is mainly to put forward the proposition that the development of the personal pension plan market is to be paid attention to, and the preliminary This paper analyzes the elements of the personal pension plan, analyzes the development power and the restriction factors of the individual pension plan, and advances China's personal pension plan.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.6
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