美国联邦社会养老保险基金运行及改革

发布时间：2018-08-11 16:21

【摘要】：养老保险是一国社会保障制度中非常重要的部分。我国虽处于发展中国家的行列，但人口老龄化严重程度不亚于很多发达国家。尚不完善的养老保险制度成为制约我国经济发展和增加社会不稳定性的主要因素，因此完善我国的养老保险是当前社会保障工作的重要内容。美国联邦社会养老保险制度较其他发达国家，虽然建立较晚，但却是目前状态较好的；中美两国同为社会保险型社会保障制度国家的典型代表，且在人口规模、国土面积等方面，两国最为接近。因此本文通过分析美国联邦社会养老保险发展历程、基金运行与制度改革，为完善我国的养老保险提供宝贵经验。本文主要采用定性分析法及文献研究法，通过对中英文资料和数据进行收集、分类和整理，按照以下思路进行组织和论述：首先介绍研究的选题背景与意义以及国内外研究现状。然后，详细地回顾了美国联邦社会养老保险的发展历史，并分析其特点。同时从经费收支、基金管理机构和制度的不可持续性三方面，重点地分析了美国联邦社会养老保险基金运行情况。对美国联邦社会养老保险改革进行了细致的剖析，分析了改革原因；运用风险理论的视角，将美国联邦社会养老保险所面临的风险分为短期风险与长期风险，并将改革措施划分为渐进式和结构式两类。最后，通过前文的针对美国联邦社会养老保险基金运行和改革的分析，得到了对完善我国养老保险的启示：在我国不断完善养老保险制度的过程中，可以尝试将家庭作为养老保障的单位，加强基金的管理、进行合理化基金投资，同时注意政策调整的及时性、政策执行的渐进性。
[Abstract]:Endowment insurance is a very important part of a country's social security system. Although China is among the developing countries, its population aging is no less serious than that of many developed countries. The imperfect old-age insurance system has become the main factor that restricts the economic development of our country and increases the social instability, so perfecting the endowment insurance in our country is the important content of the current social security work. Although the federal social endowment insurance system in the United States is later than that in other developed countries, it is in good condition at present. Both China and the United States are typical representatives of countries with social insurance social security systems, and in the population size, Land area and other aspects, the two countries are the closest. Therefore, through the analysis of the development course, fund operation and system reform of the federal social endowment insurance in the United States, this paper provides valuable experience for the improvement of the endowment insurance in China. This paper mainly adopts qualitative analysis and literature research, collects, classifies and arranges the Chinese and English materials and data. The following ideas are organized and discussed: firstly, the background and significance of the research and the current research situation at home and abroad are introduced. Then, the history of federal social endowment insurance is reviewed in detail, and its characteristics are analyzed. At the same time, this paper analyzes the operation of the federal social pension insurance fund in the United States from the three aspects of the income and expenditure of funds, the unsustainable of the fund management organization and the system. This paper makes a detailed analysis of the reform of the federal social endowment insurance in the United States, analyzes the reasons for the reform, classifies the risks faced by the federal social endowment insurance in the United States into short-term risks and long-term risks from the perspective of risk theory. The reform measures are divided into two categories: progressive and structural. Finally, through the analysis of the operation and reform of the federal social pension insurance fund in the United States, the enlightenment to the improvement of the pension insurance system in China is obtained: in the process of perfecting the pension insurance system in our country, We can try to take the family as the unit of old-age security, strengthen the fund management, rationalize the fund investment, at the same time pay attention to the timeliness of policy adjustment and the gradual nature of policy implementation.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F847.12;F842.67

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