基于人力资本视角下的中国弹性退休制度研究

发布时间：2018-09-11 10:30

【摘要】：退休是劳动经济学的重要研究领域,也是现代生产方式的产物。随着世界各国社会经济的发展和人口结构的变化,人口老龄化日趋严峻,退休制度改革成为了学术界热议的焦点和各国日益关注的议题。近年来,很多发达国家纷纷采取不同方式的弹性退休制度改革,并获得初步成效,有效的缓解了国内压力,并为其他国家起到了示范作用。在中国,退休制度仍旧沿用上个世纪的制度设计,随着中国社会结构的变迁,人口结构的演变和产业结构的革新,在经过半个多世纪的实践后,该制度暴露出许多与现代经济和社会发展不相适应的地方,其制度的僵硬性与滞后性严重阻碍社会保障体系的可持续发展,造成了很大的财政缺口和人力资源浪费,退休制度改革特别是延迟退休的呼声日渐高涨。笔者认为,退休制度的改革不是一个独立的决策,而是与其他制度相契合,并且是一个多方动态博弈的过程。同时改革的实质在于以人为本,特别是在人力资源丰富的中国,应该更加重点考虑人力资本所发挥的重要性。因此,本文从人力资本角度出发,采用理论研究与规范研究相结合、定量和定性分析为依据的分析方法,分析退休改革中人力资本作用的效果。在借鉴国外弹性退休制度和上海试行柔性退休改革的经验基础上,分析弹性退休制度建立的现实意义。同时,基于数据从个人和企业的角度分析延迟退休的可行性,并得出改革是一个国家、企业和个人三方博弈的动态调整过程的结论。最后,本文为弹性退休制度的建立提出相应的合理建议。全文分为七部分：第一部分,绪论。简要介绍选题背景及意义,国内外相关文献综述和研究方法及创新点。第二部分,阐述中国退休制度的发展和现有退休制度,并分析现行退休制度存在的缺陷和制度改革可能存在的困境。第三部分,弹性退休制度建立的理论基础。从劳动经济学角度上进行理论分析：人力资本理论、代际交叠理论、社会公平理论和劳动力市场分割理论。第四部分,弹性退休退休制度建立的理论分析。基于人力资本视角对延迟退休的影响进行分析。首先,分析人力资本的影响因素。其次,从质量和数量上分别讨论延迟退休对人力资本的影响结果。第五部分,弹性退休制度建立的现实意义。首先介绍其他国家实行弹性退休的成功经验和对我国产生的启示,主要选取国家：美国,法国,日本,德国,瑞典和英国。然后例举上海首先试行柔性退休的现实意义和进一步的改革启不。第六部分,延迟退休制度建立的模拟实证分析。分别从个人角度和企业角度,利用切实数据分析不同条件下的最优退休年龄以及延迟退休情况下企业相应的工资调整,并总结出实行延迟退休是政府、企业和个人的三方动态博弈的过程。第七部分,弹性退休制度建立的政策建议。以循序渐进、差别对待、公平效率和动态调整为原则,为弹性退休改革提出切实可行的合理政策建议,一是严格抑制非正常提前退休,二是建立和完善市场导向的就业机制,三是实现基本养老金弹性化给付,建立激励机制,四是改革相关制度,保证弹性退休制度推行的可行性和有效性。最后进行全文总结。
[Abstract]:Retirement is an important research field of labor economics and a product of modern production mode. With the development of social economy and the change of population structure in the world, the aging of population is becoming more and more serious. The reform of retirement system has become a hot topic in academic circles and a topic of increasing concern in various countries. The same way of flexible retirement system reform, and achieved initial results, effectively alleviated domestic pressure, and for other countries to play a model role.
In China, the retirement system still follows the system design of the last century. With the change of China's social structure, the evolution of population structure and the innovation of industrial structure, after more than half a century of practice, the retirement system has exposed many places that are incompatible with the development of modern economy and society. The rigidity and lag of the system are seriously hindered. It hinders the sustainable development of the social security system, resulting in a great financial gap and waste of human resources, and calls for the reform of the retirement system, especially the postponement of retirement, are rising.
The author holds that the reform of the retirement system is not an independent decision-making, but a multi-party dynamic game process, which is in accordance with other systems. At the same time, the essence of the reform lies in putting people first, especially in China, where human resources are abundant, we should pay more attention to the importance of human capital. From this point of view, the effect of human capital in the retirement reform is analyzed by combining theoretical research with normative research, quantitative and qualitative analysis. The practical significance of the establishment of flexible retirement system is analyzed on the basis of the experience of foreign flexible retirement system and Shanghai's trial flexible retirement reform. Data from the perspective of individuals and enterprises to analyze the feasibility of postponing retirement, and draw a conclusion that the reform is a country, enterprises and individuals three-party game dynamic adjustment process.
The full text is divided into seven parts.
The first part is the introduction, which briefly introduces the background and significance of the topic, the literature review and research methods and innovations at home and abroad.
The second part expounds the development of China's retirement system and the existing retirement system, and analyzes the defects of the current retirement system and the possible difficulties of the system reform.
The third part is the theoretical basis for the establishment of flexible retirement system. From the perspective of labor economics, theoretical analysis: human capital theory, intergenerational overlap theory, social equity theory and labor market segmentation theory.
The fourth part is the theoretical analysis of the establishment of flexible retirement system. Based on the perspective of human capital, this paper analyzes the impact of delayed retirement.
Fifth part, the practical significance of flexible retirement system. First, it introduces the successful experience of other countries in implementing flexible retirement and Its Enlightenment to our country, mainly selected countries: the United States, France, Japan, Germany, Sweden and the United Kingdom.
The sixth part is the simulation and empirical analysis of the establishment of the deferred retirement system.From the individual and enterprise perspectives, this paper analyzes the optimal retirement age under different conditions and the corresponding wage adjustment under deferred retirement by using the practical data, and concludes that the implementation of deferred retirement is a three-party dynamic game process between the government, enterprises and individuals.
The seventh part is about the policy suggestions for the establishment of flexible retirement system. Based on the principles of gradual progress, differential treatment, fairness and efficiency, and dynamic adjustment, some feasible and reasonable policy suggestions are put forward for the reform of flexible retirement. Firstly, the abnormal early retirement should be strictly restrained; secondly, the market-oriented employment mechanism should be established and improved; and thirdly, the basic pension elasticity should be realized. Fourth, reform the relevant system to ensure the feasibility and effectiveness of the implementation of the flexible retirement system. Finally, the full text is summarized.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F249.21

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