我国城镇养老保险再分配效应研究

发布时间：2018-01-01 12:07

  本文关键词：我国城镇养老保险再分配效应研究　出处：《首都经济贸易大学》2016年博士论文　论文类型：学位论文

  更多相关文章： 养老保险 再分配 替代率 转移支付

【摘要】：截止2014年末,我国60岁以上老年人口已达2.12亿,65岁以上老年人口超过总人口比重的10%,接近1.38亿。在人口老龄化日益严重背景下,养老保险制度的改革与建设越来越受到政府、学者和全体居民关注。与人口年龄结构变化相伴随的一个经济现象是我国收入分配差距问题日益严重。经济体制转型以来,我国从世界上收入分配最平等的国家一跃成为收入分配最不平等的国家之一,基尼系数长期在高位运行,对社会稳定和经济发展产生负面影响。社会养老保险具备储蓄、保险和再分配三个基本功能。首先养老保险具有储蓄功能,退休金可以看做是个人工作的一种“延续报酬”,即使离开岗位雇主仍然提供相当或稍有降低的待遇水平。其次养老保险能够提供老年收入保障机制,防止老年人陷入贫困,保证老年人共享社会发展成果。最后是养老保险的再分配功能,旨在缩小居民收入差距,促进经济健康发展。世界范围内,尽管从上世纪90年代开始一些国家陆续开始了养老金私有化改革,然而绝大多数国家都还保留着具有较强再分配功能的现收现付制度基本养老保险制度。追溯社会保险的起源可以发现,养老保险与收入分配具有天然的联系。鉴于我国当前收入分配差距畸高不下的现实背景,为防止陷入“中等收入陷阱”,养老保险制度设计应该更多肩负起调节居民收入再分配的功能。上世纪90年代以来,以企业职工养老保险为主体的城镇养老保险制度为国有企业改制保驾护航、保障城镇退休职工基本生活、维护社会稳定及促进经济增长做出了不可替代的重要贡献。但随着社会经济发展,该制度也面临多种困境:双轨制养老保险待差距遇扩大,助长了收入分配不平等程度;统账结合的养老保险制度在应对人口老龄化和制度转轨成本时出现财务支付危机;企业职工养老保险替代率不断下降,多支柱养老保险建设未见成效;顶层制度设计出现个人账户财务难题和回归现收现付制两种争论等。这些问题影响了养老保险制度的正常运行,也减弱了民众对养老保险制度的信任度,有必要能对现有制度进行改革完善。本文一共分为八章。第一章是绪论,介绍本论文选题背景和写作意义,对研究中相关概念给予界定。本文研究城镇养老保险制度的再分配效应,其中城镇养老保险是指机关事业单位养老保险和城镇企业职工养老保险。收入分配差距不断扩大的背景下,养老保险作为社会保障制度的重要组成部分,理应具有收入再分配的重要功能,以此避免老年贫困,促进经济和谐发展。但是由于我国养老保险制度缺乏多层次建设,统账结合制度既要承担公平性又要兼顾效率性,面对转制成本与隐性成本显化出现的支付危机,个人账户失去精算性质,统筹账户的再分配功能也无法较好发挥。本文对养老保险再分配效应进行分析,以此提出有效对策。第二章是养老保险再分配文献综述。国外对养老保险再分配研究开始于萨缪尔森和戴蒙德的代际交叠模型,此后的代际再分配都以此为研究基础。起初对养老保险再分配的研究集中于养老保险现收现付制度与基金积累制两种不同模式对再分配的影响以,后来关注集中于养老保险制度对国民消费、储蓄以及经济增长的影响,近年来对养老保险的研究有各个不同国家和地区、不同性别之间的再分配实证研究、采用终生收入法对不同代际之间再分配的影响等。国内研究进程基本也是同样的轨迹,国内学者较多关注的是转轨成本所产生的代际间再分配和不同职业之间代内再分配的实证研究,还有养老保险再分配的影响因素。第三章陈述养老保险再分配的理论依据。首先从政治社会学角度论述再分配符合公平正义理论。罗尔斯的正义理论强调要帮助处境最困难人群,假设我们都处于无知之幕之后才能够实现公正的社会制度;罗默在罗尔斯正义论基础上补充了以“机会平等”、“应得正义”和“利益补偿”为核心的分配正义理论。诺齐克权利公平理论强调所得与转让的正义。所有的公平或者正义理论都支持养老保险再分配功能存在。然后从旧福利经济学和新福利经济学发展中证明再分配能够提高全民的福利。最后证明养老保险再分配的制度基础即公共服务均等化理论强调政府在养老保险再分配的意义。论文第四章客观分析影响养老保险再分配的因素及养老保险制度再分配传导机制。首先分析养老保险再分配的传导机制,主要是养老保险待遇计发传导机制和财政转移支付传导机制两个方面。然后分析养老保险制度参数设计对再分配效应的影响,包括覆盖面、缴费基数、缴费率、养老金待遇调整指数等。最后完成养老保险制度改变收入分布的数学证明。论文第五章对我国现行养老保险制度再分配效应进行结构性分析,体现在三个方面:首先企业职工养老保险与机关事业单位养老保险在制度覆盖率、替代率和最终养老保险待遇都存在较大差距,养老保险扩大了两类人群收入分配差距,制度间呈现逆向再分配。然后比较养老保险制度内人群与制度外人群,政府对养老保险逐年增加的财政补贴来源于全体居民的税收财政,而制度外低收入人群无法享受,会产生制度内外人群之间的逆向再分配。最后通过不同地区制度赡养率的差别比较,说明不同地区存在由于劳动力流动产生的逆向再分配。第六章使用评价收入差距的最常用指标基尼系数来评价养老保险统筹账户的再分配效应。通过中国统计年鉴近8年居民可支配收入分布数据来拟合工资分布,算出城镇居民收入基尼系数,然后按照现有缴费规定扣除养老保险,计算出缴费后基尼系数,再按照现有给付制度,算出经过养老保险调整后的基尼系数,三者进行比较,画出洛伦茨曲线。发现现有缴费制度由于缴费上下限设定缺陷扩大了收入差距,但是待遇给付后整体统筹制度是有助于缩小收入差距的。第七章借鉴OECD国家和美国、德国以及瑞典国家具体养老保险制度设计经验。OECD国家公共养老金设计都具有很强的再分配功能,这些国家无一例外都建立了企业年金制度,来弥补第一支柱养老金替代率不足的问题,并且国家都承担起财政支持和税收优惠的职能。德国的基本养老金通过对低收入群体各项减免缴费实现再分配功能,国家投入较多财政转移支付。美国OASDI计划采用纳税方式来进行融资,制度的强制性有法律保证,且通过缴费给付公式的设定保证再分配的实现。瑞典全民覆盖的,慷慨平等的养老保险模式为每位公民都提供了平等的老年保障。政府为了实现全民保障投入大量财政补贴,也面临沉重财务负担。这些经验为我国养老保险制度改革提供宝贵经验。最后第八章借鉴国际经验和我国养老保险制度发展提出相应建议。首先,增强养老保险制度公平性设计,提高养老保险覆盖率,推进养老保险双轨制并轨进程;其次,加快企业年金建设,完善多层次养老保险体系,保证第一层次基本养老保险再分配功能的实现;最后,优化政府的财政转移支付,明确政府财政责任,适当降低养老保险缴费率,推进养老保险全国统筹。
[Abstract]:By the end of 2014, China's elderly population over the age of 60 has reached 212 million, more than 65 years old population proportion of the total population of 10%, close to 138 million. In the growing aging population under the background of the endowment insurance system reform and the construction of more and more scholars and the government, all the residents concerned. An economic phenomenon associated with the change of population age structure is the income distribution gap problem is becoming increasingly serious. Since the economic transition, China has become one of the most unequal income distribution of the national income distribution from the world's most egalitarian countries leap, the Gini coefficient of long period running at a high level, have a negative impact on social stability and economic development. With the social endowment insurance the three basic functions of savings, insurance and redistribution. The first pension insurance with savings, pension can be regarded as a continuation of the "personal work reward", even leave the post Employers still provide equivalent or slightly decreased the level of treatment. The endowment insurance can provide old-age income security mechanism, prevent the elderly people into poverty, ensure that old people share the fruits of social development. Finally, the redistribution function of endowment insurance, to narrow the income gap, and promote the healthy development of economy. In the world, although from the last century in 90s some countries have begun to start pension privatization reform, however, most countries still has a strong function of redistribution of the basic old-age insurance system pay system origin social insurance. It can be found that the old-age insurance and income distribution have a natural connection. In view of the realistic background of China's current income distribution gap is extremely high next, in order to prevent falling into a "middle-income trap", the design of old-age insurance system should shoulder more personal income. With the function of the last century. Since 90s, the old-age insurance for employees of enterprises as the main body of the urban pension insurance system reform escort for state-owned enterprises, guarantee the basic life of retired urban workers, has made irreplaceable contributions to maintain social stability and promote economic growth. But with the development of society and economy, the system is facing many difficulties. Two track pension gap to meet expanding, contributed to the degree of inequality of income distribution; the account with the old-age insurance system of financial payment crisis in response to population aging and system transition costs; enterprise workers pension replacement rate continued to decline, the pension insurance construction without success; top-level design of the system to the individual account of financial the problem and return of PAYG two arguments. These problems affect the normal operation of the endowment insurance system, has also weakened the people of endowment insurance Trust insurance system, it is necessary to reform the existing system. This paper is divided into eight chapters. The first chapter is the introduction, introducing the research background and the writing significance, definition of related concepts in the research. This paper studies the redistribution of urban endowment insurance system, which refers to the urban pension insurance institutions pension insurance and pension insurance for urban enterprise workers. The widening gap of income distribution in the background, as an important part of the social security system of endowment insurance, it has the function of redistribution of income, in order to avoid the elderly poverty, promote the harmonious development of economy. But because China's lack of multi-level endowment insurance system construction, interconnected system not only to bear the fairness and efficiency of the face, the transformation cost and recessive cost manifest the payment crisis, personal accounts actuarial lost property, system The account will not raise the redistribution function better play. This paper analyzes the endowment insurance redistribution, puts forward effective countermeasures. The second chapter is literature review. The intergenerational redistribution of endowment insurance of endowment insurance of foreign redistribution began in Samuelson and Diamond's overlapping model, then the intergenerational redistribution as the basis of the research. At first, research on the pension focus on endowment insurance insurance redistribution PAYG system and fund accumulation system in two different modes of redistribution effect, then focus on the endowment insurance system of national consumption, savings and economic growth in recent years, research on the endowment insurance of various countries and regions, the empirical study on redistribution between different genders using the method of lifetime income, redistribution between different generations and so on. The domestic research process is the same Track, the domestic scholars pay more attention to the empirical research on intergenerational transition costs arising between redistribution and different occupation intergenerational redistribution, and effects of pension redistribution factors. The theoretical basis for the third chapter of endowment insurance redistribution. First from the perspective of political sociology with the redistribution of fairness and justice theory. Rawls's theory of justice should be emphasized help the most difficult situation that we are all in the crowd, after the veil of ignorance to realize social justice system; based on the theory of justice Rawls Romer added to "equality of opportunity", "deserved justice" and "compensation" as the core of the theory of distributive justice theory. Nozick emphasizes the right to a fair income and the transfer of justice all fairness or justice theory support pension redistribution function exist. Then from the old welfare economics and the new welfare economics Learn to improve the people's welfare redistribution that in the development of basic pension insurance system. Finally we prove that the redistribution of the equalization of public services in the endowment insurance theory emphasizes the significance of government redistribution. In the fourth chapter, an objective analysis of factors influencing the redistribution of endowment insurance and pension insurance system redistribution transmission mechanism. First analysis of the conduction mechanism of redistribution of endowment insurance, the main is the old-age insurance benefits plan the transmission mechanism and the financial transfer payment mechanism two aspects. And then analyze the impact of design parameters on the redistribution effect of endowment insurance system, including coverage, base pay, payment rate, pension adjustment index. Finally complete the endowment insurance system change that income distribution in the fifth chapter of mathematics. A structural analysis of China's current endowment insurance system of redistribution, reflected in three aspects: first, enterprise Employee pension insurance and pension insurance institutions in the system coverage, there is a big gap between the replacement rate and the final treatment of pension insurance, endowment insurance to expand the two categories of people income distribution gap, system shows reverse redistribution. Then compare the endowment insurance system of crowd and system of population, the government increased financial subsidies for pension insurance from all the residents of the tax system and finance, low income people can not enjoy, reverse redistribution can arise between people inside and outside of the system. Finally, through the comparison of different area system maintenance rate difference, indicating that the different regions exist due to reverse redistribution of labor flow generated. The most commonly used index redistribution effect of Gini coefficient evaluation using the sixth chapter of the income gap to evaluate the pension insurance account. By China Statistical Yearbook in recent 8 years, the residents' disposable income distribution According to the fitting of the wage distribution, calculate the income of urban residents Gene's coefficient, and then according to the existing provisions of the pension insurance payment deduction, calculated after the Gene coefficient of payment, in accordance with the existing payment system, calculated by the Gene coefficient of endowment insurance after the adjustment, the three comparison, draw the Lorenz curve. Found that the existing payment system due to the lower limit of payment defects in expanding the income gap, but the overall system of payment is to help narrow the income gap. The seventh chapter from the OECD countries and the United States, Germany and Sweden's national endowment insurance system of specific experience in the design of.OECD national public pension design has the function of redistribution is very strong, without exception, these countries have established enterprise annuity system to make up for the first pillar of the pension replacement rate is insufficient, and the country to assume financial support and preferential tax service can. Based on the basic pension in low income groups to achieve relief payment redistribution function, countries invest more financial transfer payment. The American OASDI plan to adopt the tax financing system of mandatory legal guarantee, and the payment payment formula is set up to ensure that the redistribution. Sweden universal coverage, generous endowment insurance mode for equality every citizen provides old-age security equal to achieve universal security. The government invested a lot of financial subsidies, is also facing a heavy financial burden. The experience provides valuable experience for the reform of the endowment insurance system in China. Finally, the eighth chapter puts forward corresponding suggestions from the international experience and the development of China's endowment insurance system. First of all, the fairness of the endowment insurance system design enhance, improve coverage of pension insurance, endowment insurance to promote the two track merger process; secondly, to speed up the construction of enterprise annuity In order to ensure the realization of the first level basic pension insurance redistribution function, we should improve the multi-level pension insurance system, and finally optimize the government's fiscal transfer payment, clarify the government's financial responsibility, appropriately reduce the contribution rate of the old-age insurance, and promote the overall planning of the pension insurance.

【学位授予单位】：首都经济贸易大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F842.67
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本文编号：1364421