本文關(guān)鍵詞： 養(yǎng)老保障制度 “三支柱” 借鑒意義　出處：《河南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：目前，美國養(yǎng)老保障制度是一種美國特有的“三支柱”模式，主要包括：由國家強(qiáng)制的社會(huì)養(yǎng)老保險(xiǎn)，是以社會(huì)保障稅為基礎(chǔ)的公共養(yǎng)老保險(xiǎn)計(jì)劃；政府及雇主養(yǎng)老金計(jì)劃；個(gè)人儲(chǔ)蓄養(yǎng)老金計(jì)劃。在“三支柱”模式中，政府、企業(yè)、個(gè)人的作用、責(zé)任和分工十分明確。 我國的養(yǎng)老保障制度開始于上世紀(jì)50年代，最開始是一種在計(jì)劃經(jīng)濟(jì)的體制下，享受對(duì)象限定的由國家統(tǒng)一管理并保證養(yǎng)老金發(fā)放的養(yǎng)老體系。20世紀(jì)90年代，為了滿足改革開放后出現(xiàn)的新形勢(shì)的需要，我國的養(yǎng)老保障制度開始進(jìn)行社會(huì)統(tǒng)籌，逐漸增加養(yǎng)老保障資金的來源渠道和擴(kuò)大養(yǎng)老保障的覆蓋范圍。十四屆三中全會(huì)明確提出要發(fā)展社會(huì)統(tǒng)籌和個(gè)人賬戶相結(jié)合的基本養(yǎng)老保障制度。我國的養(yǎng)老保障制度經(jīng)過十幾年的發(fā)展，雖然取得了一定的成就，但是還存在很多問題，比如制度不統(tǒng)一、管理體制不健全、個(gè)人賬戶空帳缺口、社會(huì)統(tǒng)籌基金入不敷出、城鎮(zhèn)養(yǎng)老保險(xiǎn)覆蓋面較窄、農(nóng)村養(yǎng)老保險(xiǎn)發(fā)展較落后等。 美國是世界上建立養(yǎng)老保障制度較早的國家之一，其制度雖不是最完備、最先進(jìn)的，但是具有一定的代表性和特殊性。我國建立養(yǎng)老保障制度較晚，制度非常不完善，同時(shí)也面臨著一條與美國相似甚至更嚴(yán)重的老齡化道路。美國養(yǎng)老保障制度的發(fā)展經(jīng)驗(yàn)對(duì)我國的養(yǎng)老保障制度有不少啟示： 第一，建設(shè)完善的養(yǎng)老保障法律體系。我國在社會(huì)保障和養(yǎng)老保障方面比較全面的法律是《中華人民共和國社會(huì)保險(xiǎn)法》，，這是我國第一部在此領(lǐng)域的綜合性法律，幾乎對(duì)于社會(huì)保障事業(yè)的各項(xiàng)工作都有包括，但是它還需要在實(shí)際操作中不斷完善。在經(jīng)濟(jì)全球化的今天，同時(shí)還要注意養(yǎng)老保障法律發(fā)展的國際化趨勢(shì)問題。 第二，構(gòu)建養(yǎng)老保障制度要遵循覆蓋廣泛、水平適度和多層保障原則。要不斷擴(kuò)大養(yǎng)老保障制度的覆蓋面,同時(shí)依照不同群體的需求層次和社會(huì)保障各項(xiàng)目的優(yōu)先發(fā)展序列,更多的人口應(yīng)該被納入養(yǎng)老保障系統(tǒng)覆蓋面,以實(shí)現(xiàn)基本全面養(yǎng)老保障。大幅提高養(yǎng)老保障的支付水平，構(gòu)建多層次養(yǎng)老保障體系，應(yīng)鼓勵(lì)有條件的企業(yè)大力發(fā)展企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn),進(jìn)而逐步形成社會(huì)養(yǎng)老保險(xiǎn)、企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)和個(gè)人儲(chǔ)蓄養(yǎng)老金計(jì)劃相得益彰的多支柱、多層次的養(yǎng)老保障體系。 第三，構(gòu)建養(yǎng)老保障制度應(yīng)該強(qiáng)調(diào)政府責(zé)任和責(zé)任主體多元化。養(yǎng)老保障制度的建立和完善應(yīng)首先強(qiáng)調(diào)政府責(zé)任，政府應(yīng)在制度改革中起主導(dǎo)作用。同時(shí)應(yīng)當(dāng)明確中央政府和地方政府在養(yǎng)老保障事業(yè)中的分權(quán),以使中央和地方權(quán)責(zé)分明的管理養(yǎng)老保障。養(yǎng)老保障制度的發(fā)展應(yīng)堅(jiān)持政府、企業(yè)和個(gè)人責(zé)任共擔(dān)，共同建立覆蓋面廣大的低水平養(yǎng)老保障,使養(yǎng)老保障實(shí)現(xiàn)多主體和多層次發(fā)展。 第四，加強(qiáng)對(duì)養(yǎng)老保障事業(yè)的管理。建立統(tǒng)一的養(yǎng)老保障管理、協(xié)調(diào)機(jī)構(gòu)；合理劃分各級(jí)政府的管理責(zé)權(quán)，進(jìn)一步調(diào)動(dòng)地方政府管理養(yǎng)老保障事業(yè)的積極性。 第五，在經(jīng)濟(jì)方面的啟示。在政府發(fā)揮作用的同時(shí)，應(yīng)該充分利用市場(chǎng)的力量，以避免政府失靈、降低政府的風(fēng)險(xiǎn)和壓力。多渠道籌集養(yǎng)老保障基金，特別是必須增強(qiáng)個(gè)人的繳費(fèi)意識(shí)。企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)要與資本市場(chǎng)協(xié)調(diào)發(fā)展，同時(shí)還要充分利用稅收優(yōu)惠政策。
[Abstract]:At present , the American pension insurance system is a kind of American special " three - pillar " mode , which mainly includes the social endowment insurance compulsory by the state , the public endowment insurance plan based on the social security tax , the government and the employer pension scheme , the personal savings pension plan . In the " three pillars " mode , the roles , responsibilities and division of labor of the government , the enterprise and the individual are very clear . In the 1990s , in order to meet the needs of the new situation emerging from the reform and opening - up , China ' s pension security system began to carry out social integration , gradually increase the source channel of the endowment insurance funds and expand the coverage of the old - age insurance . The United States is one of the countries in the world to establish the old - age security system , its system is not the most complete and advanced , but it has certain representative and particularity . The establishment of the old - age insurance system is very late and the system is very imperfect . At the same time , it faces an aging road similar to that of the United States . First , to construct a perfect legal system for the old - age security . Our country ' s more comprehensive law in social security and pension security is the social insurance law of the People ' s Republic of China . It is the first comprehensive law in this field , but it needs to be perfected in practice . At the same time , it also needs to be perfected in practice . At the same time , we should pay attention to the international trend of pension insurance law development . Second , to construct the old - age insurance system should abide by the principles of broad coverage , moderate level and multi - layer security . To expand the coverage of the old - age security system , and accord with the needs of different groups and the priority development sequence of social security , more population should be integrated into the coverage of the old - age security system , so as to realize the basic comprehensive pension insurance . Third , constructing the old - age insurance system should emphasize the pluralism of government responsibility and responsibility . The establishment and perfection of the old - age security system should first emphasize the government responsibility , and the government should play a leading role in the reform of the system . At the same time , it should be clear that the central government and the local government should be divided into the old - age security , so as to make the central and local authorities responsible for the management of the old - age security . Fourth , strengthen the management of the old - age insurance enterprise . Establish a unified security management and coordination mechanism ; rationally divide the management responsibility of the governments at all levels , and further mobilize the initiative of the local government to manage the old - age insurance . At the same time , the government should make full use of the power of the market in order to avoid the government ' s failure and reduce the risk and pressure of the government .

【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D669.6;F847.12;F842.67

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 許斌;淺論社會(huì)保障制度中的公平和效率[J];新視野;2001年06期

本文編號(hào)：1533595