人口老龄化背景下日本公共养老金制度的经济学分析

发布时间：2018-06-19 13:41

本文选题：公共养老金制度 + 经济效应　；参考：《华东师范大学》2013年博士论文

【摘要】：公共养老金制度不仅是现代国家的一项重要社会保障制度,也是一项至关重要的社会经济制度,建立和健全与社会经济发展水平相适应的公共养老金制度是现代社会协调发展的必然要求,也是维持社会稳定和国家长治久安的重要保证。本文在阐述日本公共养老金制度的历史演变和改革历程的基础上,重点考察日本公共养老金制度的经济效应,特别是日本公共养老金制度对企业发展、劳动力市场、社会储蓄、国民消费和国家财政等方面的影响,深入分析日本养老金制度改革对公共养老金的财政收支、公共养老基金以及不同年代人们的养老负担和养老金受益水平的影响等,指出日本公共养老金的制度缺陷与发展方向,为日本今后进一步改革和完善公共养老金制度提供政策建议。目前来说,日本公共养老金制度的问题主要体现在“制度体系问题”和“财政问题”两个方面。“制度体系问题”是指,日本公共养老金制度的适用范围以及基本养老金和报酬比例养老金的功能定位等存在较大问题,公共养老金制度的公平与效率有待提高。“财政问题”是指由于人口结构的急剧变化,日本现收现付制的公共养老金制度面临越来越严重的财务危机,国家财政压力加大。首先,本文结合公共养老金制度产生的社会经济背景和经济理论基础,论述日本国民的晚年生活对公共养老金的高度依赖性,指出公共养老制度在日本现代社会经济中的重要作用,并通过对日本公共养老金制度的历史演变的梳理,着重分析第二次世界大战后日本公共养老金制度的改革与发展,特别是对“国民皆年金”公共养老金制度的构建、两层次公共养老金制度构架的形成、“宏观经济浮动率调整机制”的引入等几次具有里程碑意义的公共养老金制度改革进行深入剖析,指出不同时期日本公共养老金制度的改革重点及其特征。其次,论述日本现行公共养老金制度的基本框架和制度模型,详细分析国民养老金、厚生养老金和共济养老金三大公共养老金的财政模式、缴费状况和受益水平等,深入论证2004年日本公共养老金制度改革引入的“宏观经济浮动率调整机制”作为日本独特的养老金核算方式的实际效应及其意义所在,并着重剖析日本公共养老金的财政状况、公共养老基金的运营效益和日本现行公共养老金制度对社会经济其他方面的影响,特别是对企业发展、劳动力市场、国民储蓄和家庭消费等方面的影响,重点考察日本公共养老金制度的社会经济效应,进而总结得出人口老龄化背景下日本公共养老金的制度缺陷。再次,在比较分析各种改革方案和制度争议的基础上指出日本公共养老金制度的发展方向和改革路径,特别是对各方热议的将公共养老金的财源由“社会养老保险费”改为“消费税”、改现行的“现收现付制”财政方式为“基金积累制”的财政方式、公共养老金制度的一体化改革以及如何缩小公共养老金的代际差别等问题进行深入剖析,为今后日本公共养老金制度的进一步改革与发展提出政策建议。最后,文章将在总结日本公共养老金制度的改革经验与教训的基础上,结合中国基本养老金制度的发展现状,分析今后中国基本养老金制度可能的发展方向和政策选择。日本的公共养老金制度包含两个层次,第一层次是以符合年龄条件的所有国民为参保对象的国民养老金(也称为基本养老金)制度,第二层次是以一般企业职工为参保对象的厚生养老金制度和以公务员等公职人员为参保对象的共济养老金制度所构成的雇员养老金制度。国民养老金的参保对象按其职业的不同可以分为第1号被保险人(农林渔业等自营业者)、第2号被保险人(加入厚生养老金和共济养老金的人员)和第3号被保险人(第2号被保险人的配偶)。以第1号被保险人为参保对象的国民养老金于2002年开始出现财务收支赤字,之后,国民养老金的财务赤字不断扩大。1998年,厚生养老金的收支盈余开始逐渐减少,至2003年日本厚生养老金也出现了财务赤字,2005年以后,失业率的上升和经济的不景气更是大大影响了厚生养老金保险费的收缴,日本厚生养老金的财务赤字迅速扩大,而且,日本的各类共济养老金制度因为参保人数的减少和领取共济养老金人数的增加也陆续出现财务赤字。为应对日益严峻的人口少子化和老龄化问题、解决越来越严重的养老金财政赤字,20世纪80年代以来日本不断提高公共养老金的保险费(率)、下调公共养老金的支付乘数,并逐步延迟领取公共养老金的起始年龄等,从而引发了公共养老金受益水平的代际不公和养老负担不断加重等一系列问题,因此,2004年日本又进行了一次公共养老金制度改革,旨在能够构建一个“一百年安心”的公共养老金制度。此次养老金制度改革规定：2017年后不再上调公共养老金的保险费(率),引入“宏观经济浮动率调整机制”以合理调整公共养老金的支付标准,维持公共养老金财政的可持续发展,增强人们对公共养老金制度的信任感。但是,由于日本经济长期以来处于通货紧缩的状态,“宏观经济浮动率调整机制”很难充分发挥作用,加之日本国民养老金的空洞化问题和公共养老金制度内的不公平现象等一直未能得到有效解决,日本国民对公共养老金制度的可持续发展依然抱有怀疑态度,日本政府必须在尽快摆脱经济困境的基础上,进一步深化改革公共养老金制度,提高日本公共养老金制度的公平性与稳定性,充分发挥公共养老金制度的积极效应促进社会经济的发展。此外,由于日本现行的公共养老金制度采取的“修正式的基金积累制”(基金积累制+现收现付制)财政方式,日本目前仍保有约120万亿日元的公共养老基金,对已有的养老基金如何进行投资运作以提高养老基金的投资收益率、弥补公共养老金收支失衡的问题,这也成为日本公共养老金制度今后改革的重要问题之一。日本公共养老金制度对社会经济的影响主要表现在以下几个方面：①企业的生产成本增加,降低了企业的国际竞争力,恶化了国内投资环境；②劳动力需求市场受到抑制,社会产能下降,劳动生产率的增长受到一定影响；③个人和家庭的消费不足,进一步加剧了消费市场的低迷；④个人和家庭的储蓄下降,国家的财政压力加大,日本公共养老金制度的公平性与稳定性较差。关于日本公共养老金制度进一步改革的措施,日本的公共养老金制度有必要根据人口结构和社会经济的变化进行相应改革,提高公共养老金制度的公平性和稳定性,有效解决公共养老金的财务收支赤字,以保障养老金制度的健康发展。首先,对于公共养老金制度体系的改革：①改固定保险费为国民养老金保险费率,切实解决国民养老金空洞化问题；②将非正式职工纳入厚生养老金制度、扩大厚生养老金制度的参保范围,提高公共养老金制度的公平性；③规定第3号被保险人的养老保险费由第3号被保险人家庭承担,消除公共养老金制度内的不公平现象；④设立报酬比例养老金个人账户(基金积累制),基本养老金采取现收现付制财政方式,确保高龄老年人的养老金收入；⑤统一厚生养老金和共济养老金的保险费率和参保条件,逐步将共济养老金并入厚生养老金制度,促进公共养老金制度的一体化改革。其次,有效解决公共养老金财务赤字：①鼓励老年人继续就业、适度延迟领取公共养老金的起始年龄,缓解劳动人口不足和公共养老金的财政压力；②上调浮动调整率、延长“宏观经济浮动率调整机制”的实施年限,适度抑制公共养老金受益水平的上涨幅度；③降低高收入家庭的养老金支付标准、依据在职人员与退休人员的比例确定保险费率,确保公共养老金收益率的相对平衡；④设立专门的以提高福利为目的消费税或者提高现有的消费税税率,提高公共养老基金的运营收益,尽可能在保障公共养老金财务平衡的基础上实现公共养老金制度的公平与稳定,促进公共养老金制度的可持续发展。在人口老龄化进程不断加剧的社会背景下,中国的基本养老金制度改革应从日本的公共养老金制度改革中吸取一定的经验与教训。首先,我国应适度提高退休年龄,延迟领取公共养老金的起始年龄,有效解决养老金的资金缺问题口；其次,拓展筹资渠道,加大政府对养老金的财政投入,提高社会保障支出费用占财政支出与国内生产总值的比例,提高老年人的生活水平；再次,提高基本养老金的统筹水平,统一基本养老金的缴费与支付,消除不同地区、不同行业之间的养老金负担与受益水平的差异,并逐步推进公共养老金制度的一体化改革,消除制度内的不公平现象；最后,将社会统筹基金与个人账户基金实行分账管理,积极拓展养老基金的投资渠道,规范养老基金的投资运营模式,构建安全、高效的养老基金运营机制,培育一批具有较强投资能力的养老基金管理机构,提高公共养老基金的抗风险能力。
[Abstract]:The public pension system is not only an important social security system in the modern country, but also a vital social and economic system. The establishment and improvement of the public pension system adapted to the level of social and economic development is an inevitable requirement for the coordinated development of modern society. It is also an important guarantee for maintaining social stability and the long-term stability of the country. On the basis of the historical evolution and reform process of the Japanese public pension system, this paper focuses on the economic effects of the Japanese public pension system, especially the influence of the Japanese public pension system on the enterprise development, the labor market, the social savings, the national consumption and the national finance and so on, and analyzes the Japanese Pension in depth. The system reform has the influence on the financial revenue and expenditure of the public pension, the public pension fund and the people's pension burden and the benefit level of the pension in different years. It points out the institutional defects and development direction of the Japanese public pension, and provides the policy suggestions for the further reform and improvement of the public pension system in the future.
At present, the problems of the Japanese public pension system are mainly reflected in the two aspects of "system system problem" and "financial problem". "System system problem" means that the applicable scope of the Japanese public pension system and the functional orientation of the basic pension and remuneration proportion of the pension system are big problems, and the public pension system is the main problem. The "financial problem" means that due to the dramatic change in the population structure, the public pension system in Japan is facing more and more serious financial crisis, and the state financial pressure is increasing.
First of all, this paper, based on the social and economic background and economic theory basis produced by the public pension system, expounds the high dependence of the Japanese nationals on the public pension in their late years, points out the important role of the public pension system in the Japanese modern social economy, and focuses on the historical evolution of the Japanese public pension system. This paper analyzes the reform and development of the public pension system in Japan after the Second World War, especially the construction of the public pension system of "the national annuity", the formation of the two level public pension system structure, the introduction of the "macro economic floating rate adjustment mechanism" and several milestone public pension system reform. Through in-depth analysis, the key points and characteristics of Japan's public pension system reform in different periods are pointed out.
Secondly, the basic framework and system model of the current public pension system in Japan are discussed, and the financial models of the three public pension, the payment status and the benefit level are analyzed in detail, and the adjustment of the macroeconomic floating rate introduced in the reform of the Japanese public pension system in 2004 is demonstrated in detail. The mechanism "is the actual effect and significance of Japan's unique pension accounting method, and focuses on the financial situation of the Japanese public pension, the operating benefit of the public pension fund and the influence of the current public pension system in Japan on the other aspects of the economy, especially the development of the enterprise, the labor market, the national savings and the national savings. The influence of household consumption on the social and economic effects of the Japanese public pension system is focused on, and the institutional defects of the Japanese public pension under the background of population aging are summarized.
Thirdly, on the basis of the comparison and analysis of various reform schemes and system disputes, the development direction and reform path of the Japanese public pension system are pointed out, especially the "social pension insurance premium" is changed into "consumption tax" for the public pension funds, and the current "cash payment system" is replaced by the "fund accumulation". The financial mode of "tired system", the integration of public pension system and how to reduce the intergenerational differences of public pension are deeply analyzed, and the policy suggestions for the further reform and development of the Japanese public pension system in the future are put forward.
Finally, on the basis of summarizing the experience and lessons of the reform of the Japanese public pension system, this article will analyze the possible development direction and policy choice of the basic pension system in China in the light of the development status of the basic pension system in China.
The public pension system in Japan consists of two levels. The first level is the system of national pension (also known as the basic pension) of all the people who are in accordance with the age conditions. The second level is the pension system of the general enterprise workers and the public servants and other public servants as the insured. The employee pension system of the old gold system. The insured object of the national pension can be divided into first insured persons (agroforestry and other self-employed persons), the second insured (the personnel who joined the pensions and the Freemasons pension) and the third insured (the spouse of the second insured person). The insured is insured with number first. The national pension of the participants began to appear financial deficit in 2002. After that, the financial deficit of the national pension expanded.1998 years, and the surplus of income and expenditure began to decrease gradually. In 2003, the Japanese Pension pension also had financial deficits. After 2005, the rise of unemployment and the recession of the economy were even more. It has greatly affected the collection of the premium pension insurance premiums. The financial deficit of the Japanese Pension pension has expanded rapidly. Moreover, the Japanese pension system has also developed a financial deficit because of the decrease in the number of insured persons and the increase in the number of emiscated pensions.
In order to deal with the increasingly severe problem of population reduction and aging, and to solve the growing pension deficit. Since 1980s, Japan has increased the premium (rate) of public pension, reduced the payment multiplier of public pension, and gradually delayed the beginning of the age of public pension, thus causing public pension. A series of problems, such as the intergenerational unfairness of the benefit level and the increasing burden of the pension, were carried out in Japan in 2004, in order to build a "one hundred year safe" public pension system. The pension system reform stipulates that the premium (rate) of public pension will no longer be raised after 2017. The "Macroeconomic floating rate adjustment mechanism" is introduced to rationally adjust the standard of public pension payment, maintain the sustainable development of public pension finance and enhance people's trust in the public pension system. However, because the Japanese economy has been in a state of deflation for a long time, the "Macroeconomic floating rate adjustment mechanism" is difficult. The Japanese nationals still have a skeptical attitude towards the sustainable development of the public pension system, and the Japanese government must further deepen the reform on the basis of getting rid of the economic predicament as soon as possible. The public pension system of the leather is to improve the fairness and stability of the Japanese public pension system and give full play to the positive effect of the public pension system to promote the social and economic development. In addition, the "revised fund accumulation" (fund accumulation system + cash cash payment system) is adopted by the current public pension system in Japan. At present, there are still about 120 trillion yen of the public pension fund. It is one of the important issues in the future reform of the public pension system that how to invest the existing pension funds to improve the investment returns of the pension fund and make up for the imbalance of public pension revenue and expenditure.
The influence of the Japanese public pension system on the social economy is mainly manifested in the following aspects: (1) the increase in production costs of enterprises, the reduction of the international competitiveness of the enterprises, the deterioration of the domestic investment environment, the suppression of the market for labor demand, the decline of the productivity of the society and the increase of the productivity of the labor students; Insufficient consumption of the court has further exacerbated the downturn in the consumer market; (4) the savings of individuals and families fell, the state's financial pressure increased, and the fairness and stability of the Japanese public pension system was poor.
On the further reform of the Japanese public pension system, the public pension system in Japan is necessary to carry out the corresponding reform according to the changes in the population structure and social economy, to improve the fairness and stability of the public pension system, to effectively solve the financial deficit deficit of the public pension, so as to ensure the healthy development of the pension system. First, the reform of the system of the public pension system: (1) fixing the insurance premium for the national pension insurance rate and solving the problem of the empty pension of the national pension; (2) bringing the informal workers into the pension system, expanding the coverage of the pension system and improving the fairness of the public pension system; (3) Regulation No. third The endowment insurance premium of the insured is borne by the insured family of third, eliminating the unfair phenomenon in the public pension system; (4) setting up a personal account (fund accumulation) of a remunerative proportion pension (fund accumulation system) and the basic pension payment system to ensure the pension income of the elderly; 5. The insurance premium rate and the insured condition of the pension fund are gradually incorporated into the pension system to promote the integrated reform of the public pension system. Secondly, the financial deficit of the public pension is effectively solved: (1) to encourage the elderly to continue to employment, to delay the initial age of the public pension, and to alleviate the shortage of the labor population. The financial pressure of public pension; (2) raising the adjustment rate of floating rate, prolonging the period of implementation of the adjustment mechanism of macroeconomic floating rate and moderated the increase in the benefit level of public pension; 3. Reducing the standard of pension payment for high income families and determining the rate of insurance according to the proportion of the employees and the retired personnel to ensure the public. The relative balance of the pension income rate; (4) setting up a special purpose to improve the welfare as the purpose of the consumption tax or improving the existing consumption tax rate, improving the operating income of the public pension fund, and realizing the fairness and stability of the public pension system on the basis of guaranteeing the financial balance of the public pension, and promoting the public pension system. Sustainable development.
Under the social background of increasing population aging process, China's basic pension system reform should draw some experience and lessons from the reform of the public pension system in Japan. Firstly, China should appropriately raise the retirement age, delay the beginning of the age of public pension, and effectively solve the problem of pension fund shortage. At the same time, we should expand the financing channels, increase the government's financial input to the pension, increase the cost of social security and increase the living standard of the old people, and raise the overall level of the basic pension, unify the payment and payment of the basic pension, and eliminate the difference between different areas and the different industries. The difference between the old gold burden and the benefit level, and gradually promote the integration reform of the public pension system and eliminate the unfairness in the system. Finally, the social fund and the individual account fund are divided into account management, actively expanding the investment channels of the pension fund, regulating the investment operation mode of the old fund, and building a safe and efficient way. Pension fund operation mechanism, nurturing a group of pension fund management institutions with strong investment ability to improve the risk resistance ability of public pension funds.
【学位授予单位】：华东师范大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F843.13

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