日本年金制度的财务问题研究

发布时间：2018-03-16 10:22

本文选题：年金制度　切入点：筹资　出处：《武汉理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：年金制度是市场经济发展的必然产物,而财务问题是始终贯穿在年金制度发展过程中的基本矛盾。21世纪,人口老龄化和少子化现象的日益严重,造成劳动力市场不均衡,使得现行的养老保险制度难以适应人口结构的变化。随着经济增长的放慢和经济萧条时期的到来,各国政府公共年金之中存在的财务危机也日渐加重。日本是保障制度完善、年金基金投资及运营效果较成功的国家之一,日本政府近年来通过各种有效保值增值的途径,在减轻政府对年金基金的压力方面达到了一定的成效。为了减小基金缺口,寻求提高我国养老金的运营效益的途径,可以借鉴日本经验提出中国社会养老保险基金管理的完善对策。本文具体可以分为以下几个部分：第一部分从基本框架,主要特征和历史发展等方面概括介绍了日本的公共年金制度。第二部分重点分析了日本年金制度的财政状况,包括日本年金的筹资和给付等。第三部分对日本年金基金的投资运营进行了介绍,结合资产组合理论分析了日本年金基金的运营原则和方式。第四部分系统梳理了第二次世界大战后日本年金制度的改革,通过对各种改革方案和制度的分析,总结了日本公共年金制度的发展趋势。第五部分通过借鉴日本的年金制度改革经验对中国的社会养老保险基金管理提出了完善性对策。本文围绕日本年金制度的财务问题展开论述,运用制度经济学原理,分析了日本经济变化对其年金制度改革的影响以及其未来发展趋势。运用制度变迁理论,对中国养老保险制度的未来发展提出了改革建议。对于日本年金的收入再分配方式构建了简单明了的数学模型,并对其进行了效应分析。在年金基金的投资运营中,构建二元回归模型分析了GPIF机构对债卷市场的作用,以及此方案对市场会否造成冲击,从而证明相同的经济人口环境下,日本现行的年金制度优于同类其他国家,并且其设立年金基金投资运营机构进行保值增值的方式是可行的。本文还从拓宽筹资渠道、完善给付方式、增加政府投入弥补财政缺口以及设立专门运营机构对基金进行管理运营等方面提出了我国社会养老保险制度改革的发展方向和建议。
[Abstract]:The annuity system is the inevitable outcome of the development of the market economy, and the financial problem is the basic contradiction that runs through the development process of the annuity system all the time. In the 21st century, the aging population and the phenomenon of minority children become more and more serious, resulting in the imbalance of the labor market. It makes the current pension insurance system difficult to adapt to the changes in population structure. With the slowdown of economic growth and the arrival of the economic depression period, the financial crisis in the public annuity of the governments of various countries is worsening day by day. Japan is a perfect security system. In recent years, the Japanese government has achieved some results in reducing the pressure on the annuity fund through various effective ways of maintaining and increasing the value of the pension fund, one of the more successful countries in the investment and operation of the annuity fund. In order to improve the operational benefit of pension in China, the author suggests some measures to improve the management of social pension fund in China based on the experience of Japan. This paper can be divided into the following parts: the first part introduces Japan's public annuity system from the basic framework, main characteristics and historical development, etc. The second part mainly analyzes the financial situation of Japan's annuity system. Including the financing and payment of Japanese annuity. The third part introduces the investment and operation of Japanese annuity fund. Combined with portfolio theory, this paper analyzes the operating principles and methods of Japanese annuity fund. 4th part systematically combs the reform of Japanese annuity system after the second World War, through the analysis of various reform schemes and systems. This paper summarizes the development trend of Japan's public annuity system. 5th puts forward some perfect countermeasures for China's social pension fund management by drawing lessons from Japan's pension system reform experience. This paper discusses the financial problems of Japan's annuity system, analyzes the influence of Japanese economic changes on its pension system reform and its future development trend, and applies the theory of institutional change to analyze the impact of Japan's economic changes on its pension system reform and its future development trend, using the theory of institutional vicissitude. This paper puts forward some reform suggestions on the future development of China's pension insurance system, constructs a simple and clear mathematical model for the income redistribution of Japanese annuity, and analyzes its effect. A dual regression model is constructed to analyze the role of GPIF institutions in the bond market and whether this scheme will impact the market, which proves that Japan's current pension system is superior to other similar countries under the same economic and demographic environment. And it is feasible to set up investment and operation institution of annuity fund to maintain and increase value. To increase government investment to make up for the financial gap and to set up special operating institutions to manage and operate the fund, this paper puts forward the development direction and suggestions of the reform of the social endowment insurance system in China.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F843.13

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