中日养老保险缴费与给付水平比较研究

发布时间：2018-03-07 12:25

本文选题：养老保险模式　切入点：缴费率　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：中国和日本同为亚洲国家，，由于社会制度和经济发展水平的不同，导致了两国养老保险制度的模式及水平也存在较大差别。日本建立养老保险制度体系的时间点与中国大体相似，但日本养老保险制度的完善程度却远远超过中国。日本现行的“全民皆年金”的养老保险制度是在不断改革的过程中逐步形成的，养老保险的缴费率随经济发展水平变化，维持在适度水平；覆盖率、替代率与养老保险支出水平都处于较高水平，养老保险在制度的设计上体现了不同角色的责任分担，为应对人口老龄化的快速发展及时的做出了制度调整。与日本相比，中国养老保险制度很长一段时间里是以城镇企业职工为主要保障对象，忽略了其他群体的养老保障与养老需求。经过不断的发展和完善，中国新的城乡养老保险制度体系初步建立，很多制度细节都还在探讨计划之中，养老保险的覆盖面和待遇水平都需要进一步的提高。因此，本文将中国与日本养老保险缴费与给付水平相比较，借鉴日本在制度实施和提高保障水平上的成功经验，中国应通过建立全民覆盖型养老保障模式、扩大养老保险覆盖范围并提高质量、缩小城乡差距、加快推进城乡养老保险体系一体化进程。本文共分七个部分：第一部分是绪论，主要阐述了本文研究的目的及意义、国内外的文献综述、研究思路和主要内容、研究方法、可能的创新之处及不足。第二部分是相关概念的界定及理论基础，详细介绍了养老保险制度、养老保险缴费率和替代率等基础概念，深刻理解了生命周期理论、代际交叠模型、社会养老保险等基础理论。第三部分对中日养老保险的制度模式进行了系统描述，从两国养老保险的发展过程、体系结构、保障对象及覆盖面、缴费与给付模式和养老保险基金的运营管理几方面进行了比较。第四部分首先对养老保险缴费与给付的理论模型进行阐述，介绍了现收现付模型和个人帐户模型，然后介绍了中日养老保险缴费与给付水平的变迁。第五部分和第六部分分别运用数据分析法比较了现阶段中日养老保险的缴费率、养老保险缴费负担水平、替代率、养老保险支出水平、养老保险收支比等情况。第七部分根据以上的对比分析，得出日本养老保险对中国的启示，并提出相关的政策建议。
[Abstract]:China and Japan are both Asian countries. Due to differences in social systems and economic development levels, This has led to a great difference in the mode and level of the old-age insurance system between the two countries. The timing of the establishment of the pension insurance system in Japan is roughly similar to that in China. However, the degree of perfection of Japan's endowment insurance system is far greater than that of China. The current pension insurance system of "all annuity for all" in Japan is gradually formed in the process of continuous reform, and the contribution rate of pension insurance varies with the level of economic development. The coverage rate, substitution rate and pension insurance expenditure level are all in a high level. The design of the pension insurance system reflects the sharing of responsibilities of different roles. In order to cope with the rapid development of the aging population, a timely system adjustment has been made. Compared with Japan, China's old-age insurance system has been the main object of protection for urban enterprise workers for a long time. After continuous development and improvement, China's new urban and rural old-age insurance system has been initially established, and many details of the system are still under discussion. The coverage and treatment level of pension insurance need to be further improved. Therefore, this paper compares the payment and payment level of pension insurance between China and Japan, and draws lessons from the successful experience of Japan in implementing the system and improving the level of security. China should expand the coverage of pension insurance and improve its quality, narrow the gap between urban and rural areas, and accelerate the integration of urban and rural old-age insurance system through the establishment of universal coverage pension security model. This paper is divided into seven parts: the first part is the introduction, mainly describes the purpose and significance of this study, literature review at home and abroad, research ideas and main content, research methods, The second part is the definition and theoretical basis of related concepts, including the basic concepts of pension insurance system, contribution rate and substitution rate of pension insurance, and a profound understanding of life cycle theory, intergenerational overlap model, etc. The third part systematically describes the system model of the pension insurance in China and Japan, including the development process, the system structure, the object and the coverage of the pension insurance in the two countries. In the 4th part, the theoretical model of payment and payment of pension insurance is introduced, and the pay-as-you-go model and the personal account model are introduced. Then it introduces the changes of the level of payment and payment of pension insurance between China and Japan. Part 5th and part 6th use data analysis method to compare the contribution rate, the burden level and the substitution rate of the contributions of the pension insurance in China and Japan at the present stage. According to the above comparative analysis, the 7th part draws the enlightenment of Japanese pension insurance to China, and puts forward some relevant policy suggestions.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;F843.13

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