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社会保障预算管理理论与实践思辨:国际经验与中国政策选择

发布时间:2016-08-08 00:09

  本文关键词:社会保障预算管理理论与实践思辨:国际经验与中国政策选择,由笔耕文化传播整理发布。


        二十世纪七十年代之后,两次“石油危机”重创了欧美发达国家的经济,低迷的经济状况再也不能继续支撑国民日益增长的社会保障需求,经济危机的爆发、宏观经济的不稳定成为了社会保障预算收支剧烈波动的重要原因。而人口老龄化挑战的日趋严峻,改变了传统现收现付制赖以稳定运行的人口条件,各国的社会保障制度在财务上普遍陷入不可持续的境地。欧美发达国家纷纷出台措施对自身的社会保障制度施行改革,其中一个重要方面就是通过社会保障预算管理过程,对社会保障制度运行机制的内生变量进行调整,以期改善社会保障制度的长期财务平衡状况,缓解人口老龄化以及经济不景气对社会保障预算收支造成的不利影响。在这样的时代背景下,社会保障预算管理得到了普遍的重视,社会保障预算管理研究得到了长足的发展,并强化了社会保障预算管理与社会保障制度财务可持续之间的联系。进入二十一世纪以来,随着我国社会保障制度建设的逐渐深入,工业化、城镇化、市场化深入发展,人均国民收入稳步增加,经济结构转型加快,国民潜在的社会保障需求日益显性化,并逐渐发展成为一种刚性较强的保障需求。特别是城乡社会保障制度全覆盖目标实现在即,如何增加制度的灵活性和可协调性,提高制度的整体管理服务能力,以适应新形势下社会保障制度可持续发展的需要,业已成为今后一段时期内我国社会保障体制机制建设的重要一环。此外,在人口老龄化加速发展的背景下,“涉老”支出快速增加的趋势已日渐明显,对社会保障制度的财务可持续造成难以估量的影响,如何实现保持社会保障预算收支中长期平衡的目标,以适应人口老龄化对社会保障预算管理提出的要求,业已成为我国社会保障预算管理政策实践的重中之重。本文立足于中外社会保障预算管理政策实践的现状,充分考虑人口老龄化对社会保障制度财务可持续造成的影响,从宏观、战略层面,梳理社会保障预算管理发展的演化规律,厘清社会保障预算管理变迁的关键节点,比较不同类型社会保障预算管理模式的异同,构建具有前瞻性的社会保障预算管理理论与政策分析框架,以期能够为我国社会保障预算管理理论研究和政策实践提供具有指导意义的发展思路和政策建议。全文由七章组成,各章的主要内容和观点如下:导论提出了论文所研究的问题,阐明了选题背景和研究目的,对国内外现有研究文献进行了述评,指出论文研究的理论价值和实践意义,阐述了论文研究思路、逻辑结构、总体框架以及研究方法,提出了论文的主要创新点和不足,并对论文涉及到的相关概念进行了辨析,对论文的研究范畴作出了界定。第1章对社会保障理论和政府预算理论进行了梳理。通过回顾总结不同理论流派对社会保障和政府预算所做的理论阐述,比较不同理论流派的核心观点,归纳提炼出社会保障预算管理的两个重要理论依据:其一是政府社会保障职能的理论诠释,其二是如何提高政府预算管理绩效的理论诠释,并以此确立本文社会保障预算管理研究的理论基点。第2章从社会保障预算管理研究的理论基点出发,详细阐述社会保障预算管理的内涵、核心概念以及组织流程,从社会保障资金收支与公共财政收支、社会保障预算与公共财政管理、社会保障预算管理与政府预算管理三个方面,对社会保障与公共财政进行了互动剖析,抽象出社会保障预算与公共财政的基本关系架构,并以此构建社会保障预算管理理论分析框架,提出了本文研究的两个重要理论假设:其一,从社会保障制度发展的动态视角来看,社会保障预算管理与政府预算管理如何衔接具体表现在社会保障预算管理的演进发展进程中;其二,从提升社会保障预算资金管理绩效的静态视角来看,社会保障预算管理与政府预算管理的有机衔接具体表现为社会保障预算管理模式的选择。第3章对中外社会保障预算管理的演进发展进行了历史分析。根据不同历史时空下社会保障政策的变化以及社会保障预算管理表现出的特征,将中国社会保障预算管理的演进发展划分为初创阶段(1949年—1968年)、停滞阶段(1969年—1985年)、调整阶段(1986年—1998年)和发展阶段(1998年至今)四个阶段,将国外社会保障预算管理的演进发展划分为初创阶段(19世纪末—20世纪30年代)、发展阶段(20世纪40年代—20世纪70年代)和创新阶段(20世纪80年代至今)三个阶段。在此基础上,从社会保障制度与社会保障预算管理变迁、公共财政与社会保障预算管理变迁、政治经济文化条件与社会保障预算管理变迁以及人口老龄化与社会保障预算管理变迁四个方面,归纳总结中外社会保障预算管理变迁的主线,探寻社会保障预算管理的变迁规律,辨析社会保障预算管理与政府预算管理有机衔接的路径安排。第4章首先通过厘清社会保障预算资金的来源,指出社会保障预算管理模式类型的确定在于辨别社会保险基金预算管理与政府预算管理的衔接方式。其次,从阐述政府预算管理全面性、一致性、年度性和严格性原则出发,通过对社会保险基金预算与政府预算进行互动剖析,从资金拨付、预算周期和管理程序三个方面,指出社会保险基金预算与政府预算管理原则存在不匹配,进而确立了社会保障预算管理模式类型的分类依据。最后,将国际社会保障预算管理模式分为三种类型,并以英国、荷兰、日本、法国、美国、新加坡、德国和智利社会保障预算管理模式为例,对不同类型的社会保障预算管理进行了简析,比较了不同类型社会保障预算管理模式的特点。第5章首先梳理了我国社会保障预算管理政策实践的财政环境,从政府预算管理改革、政府收支分类改革、政府采购制度改革、财政转移支付制度改革、政府会计改革以及健全预算绩效评价体系六个方面,详细论述了近年来我国推行的财政管理改革措施对我国社会保障预算管理政策实践的影响。其次,对我国社会保障预算管理的发展现状进行了整体评估,从社会保障预算管理法律体系、管理模式、管理体制、管理机制以及社会保险基金预算编制范围五个方面,分析了现阶段我国社会保障预算管理政策实践中存在的问题,探明其引发的原因。最后,选择山东省和湖北省南漳县为研究对象,对两地的社会保障预算管理政策实践进行梳理,旨在总结经验和教训,为我国社会保障预算管理的发展提供可资借鉴的启示。第6章首先立足于我国社会保障预算管理的现状,从人口、经济、政治和技术四个方面,详细分析了我国社会保障预算管理发展面临的挑战和约束条件。其次,在前文分析的基础上,立足我国具体国情,充分借鉴国际社会保障预算管理发展经验,详细阐述了我国社会保障预算管理政策实践的总体发展思路与基本政策取向。最后,从法制建设、模式完善、体制优化以及机制创新四个方面,提出了完善和优化我国社会保障预算管理的政策建议。论文可能的创新之处有:第一,初步确立了社会保障预算管理理论分析框架,提出了社会保障预算管理与政府预算管理有机衔接的互动模式。论文通过详细梳理社会保障和政府预算理论,提炼出社会保障预算管理的理论依据,并以此为理论基点,通过详细阐述社会保障预算管理的内涵、核心概念以及组织流程,对社会保障与公共财政进行互动剖析。从理论层面,抽象出社会保障预算与公共财政之间的基本关系架构,进而延伸社会保障预算管理的理论分析框架,提出社会保障预算管理与政府预算管理有机衔接的互动模式。这在国内现有的社会保障预算管理研究中,是一种值得探索和比较创新的尝试,有助于开拓思路,强化现有社会保障预算管理理论研究的深度和广度,从新的维度来理解旧问题、发现新问题,并探寻解决问题的新思路。第二,归纳提炼并总结了中外社会保障预算管理变迁的规律和特征,揭示出社会保障预算管理与政府预算管理有机衔接的路径。论文通过系统回顾中外社会保障预算管理的演进发展,从历史变迁的角度,对中外社会保障预算管理演进发展的历史阶段进行了划分,概括总结了每个历史阶段的特点,并从实证层面,揭示出社会保障预算管理与政府预算管理的有机衔接过程。尤其是在国外社会保障预算管理历史演进分析中,论文从公民权利理论出发,基于社会权利的分析视角,详细分析社会权利与社会保障制度二者互动发展之间的联系,从社会保障预算管理的视角,对福利国家的形成,以及二十世纪八十年代福利国家陷入危机以后,社会保障待遇支出难以控制的原因进行了阐述和诠释,这对丰富现有社会保障预算管理与财务研究体系具有一定积极意义。第三,比较分析了不同类型社会保障预算管理模式的特点,揭示出社会保障预算管理模式选择的内在含义。论文从阐述传统政府预算原则入手,通过剖析社会保险基金的自身属性,分析社会保险基金预算管理与传统政府预算管理原则之间存在的不匹配,明确提出了国际间不同社会保障预算管理模式划分的关键在于,社会保险基金预算与政府预算管理有机衔接方式的选择,并以此为分类依据,对世界主要国家社会保障预算管理模式进行了分类,并比较了不同类型的特点。同时也从实证层面揭示出,基于不同经济、社会、政治以及文化等制度条件,出于有效提升社会保障预算管理绩效的目的,不同国家社会保障预算管理和政府预算管理有机衔接,最终体现为选择不同的社会保障预算管理模式,这为今后加强社会保障与公共财政之间关系的研究,探索出一个颇有价值的研究方向。第四,详细阐述了我国社会保障预算管理发展的约束条件,提出了具有政策价值及实践价值的发展思路。论文立足于我国社会保障预算管理的现状,从人口、经济、政治和技术四个方面,详细分析了我国社会保障预算管理发展面临的挑战和约束条件,并以此为基础,将国际社会保障预算管理发展的经验启示与我国具体国情相结合,从法制建设、模式完善、体制优化以及机制创新四个方面提出了完善我国社会保障预算管理的政策思路和具体措施,这对现阶段我国社会保障预算管理政策实践具有较强的现实指导意义。

    After the1970s, the oil crisis hit the economies of the developed countries heavily; the depressed economic situation cannot continue to support the national growing demand for social security. The economic crisis and the instability of macroeconomic fluctuation have become the important reasons of the sharp fluctuation of the revenue and expenditure of the social security budget. With the aging population which has changed the demographic condition, the social security system of the developed countries gradually fell into the unsustainable financial situation. Then countries have taken measures to reform its social security system. One important aspect is to adjust the endogenous variables in operating mechanism of the social security through the process of the social security budgeting with the purpose to improve the long-term financial balance of the social security system, mitigate the adverse effects of the aging problem and the economic downturn on the revenue and expenditure of the social security budget. In this background, the research of the social security budgeting develops rapidly, and the link between sustainable development of the finance of the social security system and the social security budgeting is strengthened.After entering the21st century, with the development of the social security, industrialization, urbanization and marketization of China, the per capita income has a steady increase. The national potential social security demand develops into a rigid demand. Especially, the objective of fully covering the social security is going to be achieved. How to increase the flexibility and coordination of the social security system, and improve the overall management service capacity of the social security system becomes a question for social security reform of China. In addition, in the context of the aging problem, the trend which expenditures for the old increase steadily becomes clear. And how to maintain the financial balance of the social security budget is a question for social security budgeting of China.This paper based on the current situation of the social security budgeting of China fully considers the impact of the aging population on the financial sustainable development of the social security system, analyzes the evolution of the social security budgeting, clarifies the key node of the evolution of the social security budgeting, compares the characteristics of different types of the social security budgeting model and bujlds the social security budgeting research framework.The paper consists of7chapters, with the main study contents and opinions of every chapter as follows:Chapter0puts forward the research question of the paper, clarifies the background and the purposes of the paper, reviews the existing literature at home and abroad, points out the theoretical value and practical significance of the study, introduces the train of thoughts, logical structure, overall framework and main research methods and brings forward the highlights and shortages of the paper.Chapter1reviews the different theoretical schools about the theory of social security and government budget, compares the key point of the different theoretical schools, concludes the two important theoretical basis of the social security budgeting:one is the theoretical interpretation about the function of the government social security, the other is the theoretical interpretation about how to improve the performance of the government budgeting.Chapter2based on the theoretical basis of the social security budgeting elaborates the meaning, the core concept and organizational process of the social security budgeting. From three aspects, it analyzes the social security and public finance, abstracts the relation between social security and public finance, builds the social security budgeting theoretical framework, and puts forward two important theoretical assumptions of the paper: firstly, the cohesion of the social security budgeting and the government budgeting is embodied in the evolution of the social security budgeting; secondly, the cohesion of the social security budgeting and the government budgeting is reflected in the choice of the social security budgeting model.Chapter3analyzes the evolution of the social security budgeting at home and abroad. According to the characteristics of the different stages, the paper divides the evolution of Chinese social security budgeting into four stages and the evolution of foreign social security budgeting into three stages. Afterwards, the paper summarizes the main thread of the evolution of the social security budgeting, explores the rule of the evolution of the social security budgeting, discriminates the route of the cohesion of the social security budgeting and the government budgeting.Chapter4firstly clarifies the source of the social security budget funds and points out that the key of establishing the different types of the social security budgeting model consists in the cohesion of the social security budgeting and the government budgeting. Secondly, starting from the principle of the government budgeting, this chapter analyzes the relation between the social insurance fund budget and the government budget, points out that there are mismatches between social insurance fund budget and the principle of government budget, and thus establishes the basis for classification of the type of the social security budgeting model. Finally, this chapter divides the social security budgeting model into three types, and compares the characteristics of different types of the social security budgeting model.Chapter5firstly analyzes the financial environment of the social security budgeting of China, discusses the effects of the financial management reform measures on the social security budgeting of China. Secondly, this chapter evaluates the status quo of the social security budgeting of China, and analyzes the problems in the social security budgeting at this stage. Finally, this chapter introduces the social security budgeting of Shandong Province and Hubei Province Nanzhang County, summarizes the experiences of the development of the social security budgeting.Chapter6based on the current situation of the social security budgeting of China, firstly analyzes the constraints of the development of the social security budgeting of China. Secondly, it is based on the national conditions of China, elaborates the ideas and policy orientation of the development of the social security budgeting of China. Finally, this chapter puts forward the policy recommendations of the development of the social security budgeting of China.Highlights of the paper include:Firstly, this paper establishes the social security budgeting theory framework, and puts forward the interactive mode of the cohesion of the social security budgeting and the government budgeting. This paper reviews the different theoretical schools about the theory of social security and government budget, concludes the theoretical basis of the social security budgeting, elaborates the meaning, the core concept and organizational process of the social security budgeting, analyzes the social security and public finance, abstracts the relation between social security and public finance and builds the social security budgeting theoretical framework. The conclusions of this paper can enhance the depth and breadth of the research of the social security budgeting effectively.Secondly, this paper summarizes the rules and characters of the evolution of the social security budgeting, reveals the path of the cohesion of the social security budgeting and the government budgeting. This paper reviews the evolution of the social security budgeting, divides the historical stage of the evolution of the social security budgeting, summarizes the characteristics of each historical stage, and from the empirical perspective, reveals the process of the cohesion of the social security budgeting and the government budgeting. Especially in the analysis of the evolution of the foreign social security budgeting, this paper analyzes the relation between social right and social security. From the perspective of social security budgeting, this paper interprets the formation of the welfare state, and elaborates why the social security expenditure is difficult to control after the1970s. The conclusions of this paper can enrich the research system of the social security.Thirdly, this paper compares the characteristics of the different types of the social security budgeting model, and reveals the meaning of the choice of the social security budgeting model. Starting from the principle of the government budgeting, this paper analyzes the property of the social insurance fund, points out that there are mismatches between social insurance fund budget and the principle of government budget, and thus establishes the basis for classification of the type of the social security budgeting mode, divides the social security budgeting model into three types, compares the characteristics of different types of the social security budgeting model. From the empirical perspective, based on different economic, social, political and cultural conditions, this paper reveals the result of the cohesion of the social security budgeting and the government budgeting is the choice of the type of the social security budgeting model. The conclusions of this paper can enhance the research about the relation between social security and public finance, and explores a valuable research direction. Fourthly, this paper elaborates the constraints on the development of the social security budgeting of China, and puts forward the policy thinking about the development of the social security budgeting of China. This paper based on the current situation of the social security budgeting of China analyzes the constraints in four aspects, and integrates the experience of the development of the foreign social security budgeting with the national conditions of China, puts forward the policy thinking about the development of the social security budgeting of China. The conclusions of this paper have a strong practical significance for the policy practice of social security budgeting of China.

        

社会保障预算管理理论与实践思辨:国际经验与中国政策选择

摘要4-9Abstract9-130. 导论18-39    0.1 选题背景、研究目的及意义18-22    0.2 国内外研究现状及文献述评22-29    0.3 研究思路及逻辑结构29-33    0.4 研究方法33-34    0.5 创新与不足34-36    0.6 相关概念辨析及研究范畴界定36-391. 社会保障预算管理的理论基础39-52    1.1 社会保障预算管理的理论依据之一:社会保障理论39-48        1.1.1 马克思主义社会保障理论40-42        1.1.2 西方社会保障理论42-47        1.1.3 简评47-48    1.2 社会保障预算管理的理论依据之二:政府预算理论学说48-51        1.2.1 政府预算理论的理论渊源48-49        1.2.2 政府预算理论的主要流派49-50        1.2.3 简评50-51    1.3 本章小结51-522. 社会保障预算管理理论辨析52-65    2.1 社会保障预算的内涵解析52-55        2.1.1 社会保障预算的概念52-53        2.1.2 社会保障预算的特性53-54        2.1.3 社会保障预算的必要性54-55    2.2 社会保障预算管理的概念、程序和功能解析55-58        2.2.1 社会保障预算管理的概念55-56        2.2.2 社会保障预算管理的程序56-58        2.2.3 社会保障预算管理的功能58    2.3 社会保障预算与公共财政的基本关系架构分析58-64        2.3.1 社会保障资金收支与公共财政收支59-60        2.3.2 社会保障预算与公共财政管理60-62        2.3.3 社会保障预算管理与政府预算管理62-64    2.4 本章小结64-653. 中外社会保障预算管理的发展历程及变迁分析65-89    3.1 中国社会保障预算管理的历史演进分析65-73        3.1.1 中国社会保障预算管理初创阶段(1949年—1968年)66-68        3.1.2 中国社会保障预算管理停滞阶段(1969年—1985年)68        3.1.3 中国社会保障预算管理调整阶段(1986年—1998年)68-71        3.1.4 中国社会保障预算管理发展阶段(1998年至今)71-73    3.2 国外社会保障预算管理的历史演进分析73-84        3.2.1 国外社会保障预算管理初创阶段(19世纪末—20世纪30年代)73-76        3.2.2 国外社会保障预算管理发展阶段(20世纪40年代—20世纪70年代)76-80        3.2.3 国外社会保障预算管理创新阶段(20世纪80年代至今)80-84    3.3 中外社会保障预算管理变迁的特征与启示84-88        3.3.1 中外社会保障预算管理变迁的特征84-86        3.3.2 国际社会保障预算管理发展经验的启示与思考86-88    3.4 本章小结88-894. 国际社会保障预算管理模式的比较分析及启示89-106    4.1 国际社会保障预算管理模式的分类依据及主要类型划分89-96        4.1.1 国际社会保障预算管理模式分类依据的基础:政府预算管理原则90-91        4.1.2 国际社会保障预算管理模式类型的分类依据91-93        4.1.3 国际社会保障预算管理模式的主要类型及比较93-96    4.2 部分国家社会保障预算管理模式探析96-102        4.2.1 英国、荷兰和日本社会保障预算管理模式简析97-99        4.2.2 法国、美国和新加坡社会保障预算管理模式简析99-101        4.2.3 德国和智利社会保障预算管理模式简析101-102    4.3 国际社会保障预算管理模式比较的经验启示102-105    4.4 本章小结105-1065. 中国社会保障预算管理发展现状及评估106-124    5.1 中国社会保障预算管理政策实践的财政环境106-111    5.2 中国社会保障预算管理现状及存在的问题111-118    5.3 中国部分地区社会保障预算管理政策实践118-123    5.4 本章小结123-1246. 完善中国社会保障预算管理的政策思路与建议124-139    6.1 中国社会保障预算管理发展面临的挑战及约束条件分析124-129    6.2 中国社会保障预算管理政策实践的总体发展思路与基本政策取向129-132    6.3 完善和优化中国社会保障预算管理的政策建议132-138    6.4 本章小结138-139参考文献139-151后记151-152致谢152-153在读期间科研成果目录153



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