我国养老保险制度的公平性研究

发布时间：2018-05-03 21:37

  本文选题：养老保险公平 + 碎片化　； 参考：《湖南大学》2015年博士论文

【摘要】：改革开放以来,尽管我国养老保险事业取得了长足发展,但养老保险公平问题却日益突出。其中,人为地以职业、户籍、劳动关系等为条件划分不同参保群体并设立不同养老保险制度,再分别适用不同的缴费、养老待遇和参保补助规则,由此造成养老保险制度“碎片化”是其根本成因。因此,从制度的视角对我国养老保险公平性进行研究,具有重要的理论和现实意义。本文按照“提出问题——分析问题——解决问题”的思路,主要开展了以下方面的研究:首先,以制度变迁理论为工具,分析了新中国成立以来我国养老保险制度的演进以及“碎片化”养老保险制度的成因,并总结了其变迁规律。主要包括:变迁方式上,由强制型变迁转向诱致型变迁;变迁原因上,潜在收益明显大于成本;变迁成本上,意识形态有效降低变迁的成本;变迁强度上,需求和成本的变化导致变迁频率上升。在此基础上,指出了我国现行养老保险制度的变迁趋势。其次,以马克思主义经济学的社会保障公平观为指导,批判借鉴西方经济学的社会保障公平理论及其实践经验,沿着“经济学理论的社会保障公平观-西方国家养老保险公平实践经验-我国现实国情-我国养老保险应该遵循的公平原则-我国养老保险公平衡量指标体系”的逻辑路径,研究提出了“资格公平”、“底线公平”、“偏向照顾弱者”、“公平优先、兼顾效率”等适合我国国情的养老保险公平原则,设计了诸如制度统一率、险种自主选择率、个体缴费自主选择率、全体缴费自主选择率、区域基本生活保障率、缴费超额回报率、缴费超额补助率、消费超额补助率等一系列考察我国养老保险公平性的衡量指标,创建了企业养老保险“缴费超额回报率计算模型(Rate of Return for Excess Contribution Computable Model,RREC-EM)”,从而初步构建了中国特色养老保险公平理论体系,有利于突破照搬国外养老保险公平理论的研究路径,为评价我国养老保险制度公平现状、探索增强我国养老保险公平性的对策提供依据。再次,根据我国养老保险制度公平衡量指标体系,以机关事业、企业和城乡居民分设的“三轨制”养老保险制度为例(国务院关于养老金“并轨”方案预计于2015年10月正式启动,目前在操作层面仍按原办法执行),对我国养老保险制度公平现状进行了定量分析和比较分析。结果显示:近些年我国养老保险制度在人员资格、保费缴纳、待遇计发和补助分配方面均存在比较突出的非公平问题。运用制度经济学理论分析可知,这种“碎片化”制度存在严重的不利影响,主要表现在引发社会不公、阻碍人员流动、影响持续发展等方面,其根本出路在于推进制度的整合。在此基础上,介绍了代表性国家养老保险制度改革正反两方面经验,例证了“碎片化”养老保险制度整合和并轨的必要性。然后,围绕增强我国养老保险公平性,提出了建立全民统一养老保险制度的思路,并着重从筹资模式、基金平衡机制、参数设置原则和基本规则等方面探讨了这一制度模式的建构。筹资模式方面,创建了与全民统一养老保险制度相适应的“即时全额名义个人账户制(Instant Sum Nominal Defined Contribution,ISNDC)”;基金平衡方面,明确了参保者终生基金平衡机制和养老保险基金总平衡机制,并在提出“参保基准人”假设的基础上,构建了“参保者初次缴费时?补助现值?计算模型(Insured Persons?Present Value of Subsidy for Initial Contribution Computing,IPPVSICC)”和“参保者终生养老保险基金平衡模型(Insured Persons?Lifetime Pension Insurance Fund Equilibrium,IPLPIFE)”;参数设置原则方面,明确了理想状态下的参数设置原则和现实国情下的参数设置原则;基本规则方面,以公平为导向,根据全民统一养老保险制度的基本要求,创建了缴费、待遇和补助规则,并逐一明晰了其实现路径。在此基础上,以湖南省澧县为例,实证分析了本文提出的全民统一养老保险制度的公平性和可行性。最后,围绕全民统一养老保险制度的付诸实施,具体提出了科学制定实施方案、合理整合现有资源、确保数据有效供给、提高基金支付能力、建立健全多层次养老保障体系五个方面的政策建议。本文的创新之处主要有:(1)将国外经济学理论的社会保障公平观以及西方国家养老保险公平实践经验与我国具体实际相结合,初步构建了中国特色养老保险公平理论体系。(2)比较系统地构建了我国养老保险公平衡量指标体系,有利于突破目前局限于定性分析的研究路径,从定量分析的角度全面考察我国养老保险制度公平状况。(3)开辟了我国养老保险制度公平性研究的新视角。现有研究仅以单一养老保险制度或机关事业、企业分设的“双轨制”为视角。本文从制度演进、成因分析、现状评估和解决路径等方面,从“三轨制”以及“多轨制”的新视角研究了我国养老保险制度公平问题。(4)在增强我国养老保险公平性的路径探索方面实现了新突破。现有关于增强我国养老保险公平性的研究文献中,虽有少部分提出了建立全民统一养老保险制度的建议,但大多数只是将其作为一条原则性的对策提出,均未深入探讨其制度模式和实施路径。本文在提出建立全民统一养老保险制度的思路之后,着重从筹资模式、基金平衡机制、参数设置原则和基本规则等方面探讨了这一制度模式的建构,突破了构建全民统一养老保险制度的重大难点。
[Abstract]:Since the reform and opening to the outside world, although China's pension insurance has made great progress, the equity problem of pension insurance has become increasingly prominent. Among them, the different insured groups are divided and different pension insurance systems have been set up on the basis of occupation, household registration and labor relations, and the different payment, pension treatment and insurance subsidy rules are suitable. Therefore, it is the fundamental cause of the "fragmentation" of the pension insurance system. Therefore, it is of great theoretical and practical significance to study the equity of China's pension insurance from the perspective of the system. In this paper, the following research is carried out in accordance with the idea of "putting forward a question - analyzing the problem - solving the problem": first, the system changes The migration theory is a tool. It analyzes the evolution of the pension insurance system in China since the founding of new China and the causes of the "fragmented" pension insurance system, and summarizes its change rules. It mainly includes the change mode, from the compulsory change to the induced change; the cause of the change is obviously greater than the cost; the change cost, consciousness The form effectively reduces the cost of change; on the intensity of change, the change of demand and cost leads to the rise of change frequency. On this basis, it points out the changing trend of the present pension insurance system in China. Secondly, with the guidance of the social security fairness view of Marx's economics, it criticizes the theory of social security equity and the theory of social security in western economics. The practical experience, along the logical path of "the fair view of social security in economic theory - the fair practice experience of the old-age insurance in the western countries - our country's actual conditions - our country's national conditions - our country's endowment insurance should follow - the index system of the balance of the endowment insurance of our country", the research puts forward the "qualification fair", "the bottom line fair", and the preference for care. "Weak", "fair priority" and "give consideration to efficiency", such as the principle of endowment insurance that suit our national conditions, designed such as the system unification rate, the independent selection rate of insurance, the independent selection rate of individual contribution, the independent selection rate of all contributions, the basic living security rate in the region, the excess return rate, the excess allowance rate, the excess allowance rate of consumption and so on. The series inspects the measure index of the equity of pension insurance in our country, and creates the "Rate of Return for Excess Contribution Computable Model, RREC-EM" of the enterprise endowment insurance ", and thus preliminarily constructs the fair theory system of Chinese characteristic endowment insurance, which is beneficial to break through the copy of foreign endowment insurance fair theory. In order to evaluate the status quo of the pension insurance system in China and explore the countermeasures to enhance the equity of the pension insurance in China, the paper also provides an example of the "three track" pension system, which is divided by the institutions, enterprises and urban and rural residents. The "parallel" scheme is expected to be officially launched in October 2015 and is still carried out in the operational level according to the original method. The quantitative analysis and comparative analysis are carried out on the equity status of the pension insurance system in China. The results show that in recent years, the pension insurance system in our country has a relatively sudden change in personnel qualification, premium payment, treatment and subsidy distribution. According to the theoretical analysis of institutional economics, it can be found that the "fragmentation" system has serious adverse effects, mainly in the aspects of causing social injustice, obstructing the flow of personnel and affecting the continuous development. The fundamental way out is to promote the integration of the system. On this basis, the representative state pension insurance system is introduced. In order to illustrate the necessity of the integration of the "fragmented" pension insurance system and the necessity of the integration of the "fragmented" old-age insurance system, the reform of both positive and negative two aspects is given. Then, the idea of establishing a unified old-age insurance system for the whole people is put forward in order to strengthen the equity of the pension insurance in China, and this is focused on the financing mode, the fund balance mechanism, the principle of parameter setting and the basic rules. In the aspect of the construction of the system model and the financing mode, the "Instant Sum Nominal Defined Contribution, ISNDC", which is adapted to the unified old-age insurance system of the whole people, is created, and the balance mechanism of the fund balance, the balance mechanism of the insured's lifetime fund and the total balance of the endowment insurance fund is clarified. On the basis of the assumption of the "Insured base person", the "Insured Persons? Present Value of Subsidy for Initial Contribution Computing, IPPVSICC") and the balance model of the insured lifetime endowment insurance fund are built on the basis of the assumption of the insured base person. The principle of parameter setting, the principle of parameter setting, the principle of parameter setting under the ideal state and the principle of setting the parameters under the actual conditions, and the basic rules, based on the basic requirements of the unified endowment insurance system of the whole people, have established the rules of payment, treatment and subsidy, and the basis for the realization of the IPLPIFE. Taking Lixian of Hunan Province as an example, this paper empirically analyses the fairness and feasibility of the unified old-age insurance system proposed by the whole people. Finally, according to the implementation of the unified old-age insurance system for the whole people, the scientific formulation and implementation plan, the rational integration of the existing resources, the effective supply of data, the improvement of the fund's capacity to pay and the establishment of the health fund are put forward. Five aspects of the policy recommendations of the full multi-level old-age security system. The main innovations of this paper are as follows: (1) combining the social security concept of social security and the practical experience of the western countries' pension insurance and the concrete reality of our country, a preliminary construction of the theory system of the Chinese characteristic endowment insurance is preliminarily constructed. (2) a systematic construction of the system. The index system of the balance of China's pension insurance is built, which is beneficial to break through the current research path limited to qualitative analysis, and to investigate the status of the endowment insurance system in our country from the point of view of quantitative analysis. (3) it opens up a new perspective on the study of the fairness of the pension insurance system in China. From the perspective of the "double track system", this article from the system evolution, the cause analysis, the status assessment and the solution path, from the "three track system" and "multi track" new angle of view of China's pension insurance system equity problem. (4) to enhance the fairness of China's pension insurance path to achieve a new breakthrough. In the research literature on strengthening the equity of pension insurance in China, although a few suggestions have been put forward to establish a unified old-age insurance system for the whole people, most of them just put it as a principled countermeasure and do not thoroughly discuss the system model and the implementation path. After that, it focuses on the construction of the system mode from the financing mode, the fund balance mechanism, the principle of parameter setting and the basic rules, and breaks through the major difficulties in the construction of the unified endowment insurance system for the whole people.

【学位授予单位】：湖南大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F842.67
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本文编号：1840219