公平视角下社会养老保险制度分析

发布时间：2018-04-28 21:02

本文选题：公平 + 社会养老保险权　；参考：《中国农业大学》2017年博士论文

【摘要】：本论文尝试以法学的社会养老保险权的内容为切入点,从管理学的公平视角对我国社会养老保险制度的公平性进行分析,针对缺失的公平价值内容完善我国社会养老保险制度,并围绕新型社会养老保险制度的实施设置相关的配套措施。本文首先分析社会养老保险制度的产生与发展过程,总结当代社会养老保险制度的主要内容在于实现社会成员的社会养老保险权,在对其定义进行界定的基础上,再对社会养老保险权的权利性质及社会养老保险权的权利结构进行分析,指出社会养老保险权是一种普通法律权利;是一种社会性权利;是一种期待性权利,内容包含参加权、受益权和监管权。通过对公平价值哲学基础的分析,总结公平价值是社会养老保险制度的核心价值,包括强制参加公平、强制矫正公平、协议性公平和强制需求价值。将公平价值的四项内容与社会养老保险权的内容相结合对我国现行社会养老保险制度中符合公平价值的内容进行总结。其次,在对我国现行社会养老保险制度中符合公平价值的内容进行总结后,进一步对我国现行社会养老保险制度的公平性问题进行分析。我国现行社会养老保险制度公平性问题主要包括:城乡居民社会养老保险参加权制度违背强制参加公平;城乡居民社会养老保险受益权内容背离协议性公平及强制需求价值;职工社会养老保险权之义务主体缴费率背离协议性公平;社会养老保险受益权之养老金替代率偏离强制矫正公平;社会养老保险受益权取得条件之年龄背离协议性公平;社会养老保险权其他内容的缺失违反公平价值的强制性。再次,在对公平视角下完善我国社会养老保险制度的目标进行界定的基础上,在新型社会养老保险制度对"二元社会"仍具有依赖但又致力于实现社会养老保险制度的公平价值的背景下,设置我国"统分结合型"社会养老保险制度;针对城乡居民社会养老保险参加权制度违背强制参加公平问题设置全体社会成员必须参加的国民养老金制度,并对国民养老金制度的主体、缴费标准及水平进行规定;针对城乡居民社会养老保险受益权内容背离协议性公平及强制需求价值问题设置新型城乡居民社会养老保险制度,将统筹地区上年度农民人均纯收入作为缴费基数、设置与灵活就业人员相同的缴费比例及基础养老金计算方式,并对新型城乡居民社会养老保险制度统筹层次进行规定;针对职工社会养老保险权之义务主体缴费率背离协议性公平问题降低企业缴费率使企业与职工共同缴费率等于灵活就业人员的缴费率;针对社会养老保险受益权之养老金替代率偏离强制矫正公平问题提高职工基本养老金替代率并统一不同类型社会养老保险的养老金替代率;针对社会养老保险受益权取得条件之年龄背离协议性公平问题设置男女相同的退休年龄并统一职工基本养老保险与城乡居民社会养老保险的退休年龄;针对社会养老保险权其他内容的缺失违反公平价值的强制性问题提高我国社会养老保险立法层次并设置我国的亲属社会养老保险受益权及社会养老保险监管权。最后,为了新型社会养老保险制度的实现,还应该设置相应配套措施。在加强国家财政责任的基础上,扩大政府规模、优化财政支出结构,同时对社会养老保险制度进行监督、改革我国现行户籍及土地制度,并实施农业现代化为社会养老保险制度的实现提供内在动力。
[Abstract]:This paper tries to analyze the fairness of the social endowment insurance system from the perspective of fair management, and to perfect the social endowment insurance system of our country according to the fair value of management, and set up relevant measures around the implementation of the new social old insurance system. This article first analyzes the production and development process of the social endowment insurance system, and summarizes the main content of the contemporary social endowment insurance system is to realize social members' social endowment insurance right. On the basis of defining its definition, the right nature of social endowment insurance right and the right structure of social endowment insurance right are carried out. It is pointed out that the social endowment insurance right is a kind of ordinary legal right; it is a kind of social right; it is a kind of expectant right, which includes the right of participation, the right to benefit and the right of supervision. Through the analysis of the philosophical foundation of the fair value, it concludes that the fair value is the core value of the social endowment insurance system, including compulsory participation in fairness and compulsory correction. Fairness, agreement equity and compulsory demand value. The four contents of fair value and the content of social endowment insurance are combined to summarize the content of the current social endowment insurance system in China. Secondly, after summarizing the content of the current social endowment insurance system in accordance with the fair value of the social endowment insurance system in China, The fairness of the current social endowment insurance system in China is analyzed. The current fairness of the social endowment insurance system in China mainly includes: the participation of the urban and rural residents' social endowment insurance system violates the compulsory participation, and the benefit right of the urban and rural social endowment insurance deviates from the contractual equity and the compulsory demand value; The payment rate of the main body of the social endowment insurance is deviated from the agreement fairness; the pension replacement rate of the benefit right of the social endowment insurance deviates from the fairness of the compulsory correction; the age of the benefit of the social endowment insurance deviates from the agreement fair; the loss of the other content of the social endowment insurance is contrary to the compulsory value of the fair value. On the basis of the goal of improving the social endowment insurance system in China from a fair perspective, under the background of the new social endowment insurance system still dependent on the "two yuan society" but also committed to the realization of the fair value of the social endowment insurance system, the social old-age insurance system is set up in China, and the urban and rural residents' social insurance system is set up. The participation right system of the pension insurance is contrary to the compulsory participation of the national pension system which all the members of the society must participate in, and stipulates the standards and levels of the main body of the national pension system and the standard and level of the payment of the benefits of the social endowment insurance of urban and rural residents, which deviates from the agreement and the compulsory demand value. The new social endowment insurance system of the new urban and rural residents will set up the annual per capita net income of the farmers as the basis of payment, set the same payment ratio and the basic pension calculation method with the flexible employment personnel, and make a provision on the overall level of the social endowment insurance system of the new urban and rural residents, and the meaning of the social endowment insurance right of the workers and workers. The contribution rate of the main body is deviated from the agreement equity to reduce the payment rate of the enterprise, which makes the joint contribution rate of the enterprise and the worker equal to the payment rate of the flexible employment personnel; the pension replacement rate for the benefit of the social endowment insurance deviates from the compulsory equity problem and improves the basic pension replacement rate and unifies the different types of social pension insurance. The rate of pension replacement; the age of the same retirement age and the retirement age of the basic pension insurance and the social endowment insurance of the urban and rural residents are set up in accordance with the condition of the age for the benefit of the social pension benefit from the agreement equity. To improve the legislative level of social endowment insurance in China and to set up the right to benefit from social pension insurance and the supervision right of social endowment insurance in China. Finally, the corresponding measures should be set up for the realization of the new social endowment insurance system. On the basis of strengthening the national financial responsibility, the scale of the government and the structure of the financial expenditure should be optimized. To supervise the social endowment insurance system, reform the current household registration and land system in our country, and implement the agricultural modernization for the realization of the social endowment insurance system.

【学位授予单位】：中国农业大学
【学位级别】：博士
【学位授予年份】：2017
【分类号】：F842.67

【参考文献】