关于我国军人养老保险制度的研究

发布时间：2019-04-20 15:50

【摘要】：1998年7月,《军人保险制度实施方案》出台,至此,军人保险制度正式启动。目前中国特色军人保险制度已初步建立,军人伤亡保险和军人退役医疗保险等制度的相继出台也使得军人的相关权益得到了进一步保障,但随着国家社会保障制度改革的不断深入,军人养老保障也面临着进一步发展与创新的问题。军人养老保险制度的改革完善引起了理论界的关注。但目前关于建立改革军人养老保险制度的系统研究相对较少,研究视角也比较传统。文章从基本养老保险制度全民统筹的视角,结合国情、军情,对我国军人养老保险制度改革的探索研究分为四个阶段。第一阶段:相关理论研究。首先,对现有关于军人养老保险制度的研究进行梳理,在肯定前人研究成果的基础上指出现有研究的局限性,形成文献综述,提出文章的研究重点;然后阐述马克思社会总产品分配理论、市场失灵理论、劳动力再生产理论对改革与完善军人养老保险制度的指导意义,为构建军人新型养老保险制度提供理论依据。第二阶段:我国军人养老保险制度发展现状分析。首先,梳理自建国以来我国军人养老保险制度的发展脉络,为构建与我国国情军情一脉相承的军人新型养老保险制度打好基础;然后实地调研、结合相关数据资料,分析我国军人现行养老保险制度存在的问题,并挖掘存在问题的原因,进一步体现改革完善军人养老保险制度的必要性。第三阶段:构建军人新型养老保险制度。我国军人现行养老保险是军队统筹,且制度衔接不畅、财政负担过重、基金管理效率低下,为实现基本养老保险制度全民统筹和切实保障军人的养老权益,构建社会统筹与个人账户相结合、辅以年金账户的军人新型养老保险制度。建立军人养老金替代率精算模型,对新制度下军人的养老金替代率进行试算。军人养老保险制度的转轨成本来源于当前军人养老保险制度下隐性债务的显性化,采用系统动力学模型对军人养老保险制度的转轨成本进行模拟测算。第四阶段:依据构建的军人养老保险制度,结合我国军人养老保险制度发展现状,提出完善我国军人养老保险制度的政策建议。建议主要包括:坚持养老保险社会统筹的改革方向推进军人养老保险制度改革,完善军人养老保险制度法律法规建设,加大政府财政投资力度并拓宽军人养老保险筹资渠道,加快融入金保工程统一化管理和运营军人养老保险制度,加强军人养老保险军地信息化服务平台建设。
[Abstract]:In July 1998, the military insurance system implementation program was issued, so far, the military insurance system officially launched. At present, the system of military insurance with Chinese characteristics has been initially established, and the successive introduction of systems such as military casualty insurance and retired medical insurance for servicemen have also further protected the related rights and interests of servicemen. However, with the deepening of the reform of the national social security system, the old-age security of military personnel is also facing the problem of further development and innovation. The reform and perfection of military old-age insurance system has aroused the attention of theorists. However, there are relatively few systematic studies on the establishment of reform of military old-age insurance system, and the perspective of research is also relatively traditional. In this paper, the exploration and research on the reform of military endowment insurance system in China are divided into four stages from the perspective of the overall planning of the basic old-age insurance system, combined with the national conditions and military information. The first stage: related theoretical research. First of all, the existing research on military old-age insurance system is combed, on the basis of affirming the previous research results, the limitations of the existing research are pointed out, the literature review is formed, and the research focus of the article is put forward. Then it expounds the guiding significance of Marx's social total product distribution theory, market failure theory and labor re-production theory to reform and perfect the military old-age insurance system, and provides the theoretical basis for the construction of a new military old-age insurance system. The second stage: the analysis of the current situation of the development of the military endowment insurance system in China. First of all, combing the development of the military old-age insurance system since the founding of the people's Republic of China, in order to build a new military endowment insurance system and the national conditions of our country, a good basis for the establishment of a new military endowment insurance system; Then on-the-spot investigation, combining with the relevant data, analyzes the problems existing in the current military old-age insurance system in China, and excavates the reasons for the problems, and further embodies the necessity of reforming and perfecting the military old-age insurance system. The third stage: the construction of a new military endowment insurance system. The current pension insurance for servicemen in China is the overall planning of the armed forces, and the system is not connected smoothly, the financial burden is overweight, and the efficiency of fund management is low. In order to realize the overall planning of the basic endowment insurance system and ensure the elderly rights and interests of servicemen, To construct a new pension insurance system for military personnel, which combines social co-ordination with individual accounts, supplemented by annuity accounts. An actuarial model of military pension replacement rate was established to calculate the pension replacement rate of servicemen under the new system. The transition cost of military old-age insurance system comes from the explicit of implicit debt under the current military old-age insurance system. The system dynamics model is used to simulate and calculate the transition cost of military old-age insurance system. The fourth stage: according to the construction of military old-age insurance system, combined with the current situation of China's military old-age insurance system, put forward the policy recommendations to improve the military old-age insurance system. The recommendations include: adhering to the reform direction of social coordination of old-age insurance, promoting the reform of military old-age insurance system, improving the construction of laws and regulations of military old-age insurance system, increasing government financial investment and widening the channels for raising funds for military old-age insurance. We will speed up integration into the unified management and operation of the military old-age insurance system, and strengthen the construction of an information-based service platform for the military area of the military old-age insurance system.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：E232;F842.67

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