本文選題：現(xiàn)收現(xiàn)付制　切入點(diǎn)：基金積累制　出處：《江西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：養(yǎng)老保險(xiǎn)制度作為社會(huì)保障體系中最重要的部分，不僅關(guān)系到社會(huì)各方面的健康發(fā)展，更對(duì)國(guó)家政治和社會(huì)經(jīng)濟(jì)產(chǎn)生重要的作用。伴隨著世界人口老齡化的趨勢(shì)，各國(guó)紛紛開(kāi)始對(duì)養(yǎng)老保險(xiǎn)制度進(jìn)行改革，尋找能夠應(yīng)對(duì)危機(jī)和風(fēng)險(xiǎn)的養(yǎng)老保險(xiǎn)制度模式，以保證社會(huì)和經(jīng)濟(jì)的持續(xù)發(fā)展。人口老齡化帶來(lái)的一個(gè)嚴(yán)峻問(wèn)題就是，如何面對(duì)人口年齡結(jié)構(gòu)的老化對(duì)人力資本水平的巨大威脅。人力資本水平是決定經(jīng)濟(jì)發(fā)展的重要因素，因此，在這樣的時(shí)代大背景之下，研究養(yǎng)老保險(xiǎn)制度如何繼續(xù)保持對(duì)人力資本的促進(jìn)作用具有深遠(yuǎn)的意義。本文在分析總結(jié)前人對(duì)養(yǎng)老保險(xiǎn)制度研究的基礎(chǔ)之上，分析不同的養(yǎng)老保險(xiǎn)制度模式對(duì)人力資本形成的影響，旨在尋找當(dāng)今社會(huì)養(yǎng)老保險(xiǎn)制度改革的出路，從而為我國(guó)設(shè)計(jì)和完善養(yǎng)老保險(xiǎn)制度提供理論依據(jù)和建議對(duì)策。 盡管世界各國(guó)對(duì)養(yǎng)老保險(xiǎn)模式劃分的標(biāo)準(zhǔn)不同，但最常用的劃分標(biāo)準(zhǔn)是根據(jù)養(yǎng)老保險(xiǎn)基金的籌集模式，將養(yǎng)老保險(xiǎn)制度劃分為現(xiàn)收現(xiàn)付制、完全積累制和部分積累制。不同的制度模式表現(xiàn)出不同的優(yōu)缺點(diǎn)，現(xiàn)收現(xiàn)付制因具有代際間和代內(nèi)間的收入再分配功能，體現(xiàn)了社會(huì)互濟(jì)性而受到歡迎，但是因?yàn)樵趹?yīng)對(duì)人口老齡化的過(guò)程中，難以做出相應(yīng)的有效反應(yīng)而受到質(zhì)疑；基金積累制因其具有儲(chǔ)蓄功能，較少地受到人口結(jié)構(gòu)的影響，所以在人口老齡化加劇的今天倍受青睞，，但是社會(huì)成員之間缺乏互濟(jì)性，削弱了收入再分配功能；部分積累制由以上兩種模式結(jié)合而成。人力資本是經(jīng)濟(jì)發(fā)展的源動(dòng)力，對(duì)人力資本形成的分析是建立在舒爾茨的人力資本理論之上，并闡述了人力資本的形成途徑有四種，即教育、在職培訓(xùn)、勞動(dòng)力遷移和保健服務(wù)，國(guó)家和個(gè)人收入的增加，勢(shì)必增加對(duì)人力資本的投入支出，促進(jìn)人力資本有效形成。綜上所述，養(yǎng)老保險(xiǎn)制度具有收入分配的保障功能，有利于提高居民收入水平，縮小個(gè)人和地區(qū)間的收入差距，與此同時(shí)，收入的高低決定了人力資本的投資和形成，因此，本文通過(guò)引入收入作為傳導(dǎo)機(jī)制，分析養(yǎng)老保險(xiǎn)制度對(duì)人力資本形成產(chǎn)生怎樣的影響。 本文以上述理論為基礎(chǔ)，運(yùn)用實(shí)證分析方法，通過(guò)借鑒他人的理論模型并建立相應(yīng)的數(shù)據(jù)回歸分析模型，對(duì)理論結(jié)果進(jìn)行驗(yàn)證。數(shù)據(jù)模型采用我國(guó)近十年的現(xiàn)實(shí)數(shù)據(jù)，選取人均收入水平和基尼系數(shù)作為衡量收入的指標(biāo)，用以反映收入水平和收入差距，選用人均受教育年限、人口流動(dòng)率、死亡率作為衡量人力資本水平的指標(biāo)，分別反映教育、勞動(dòng)力遷移、健康保健狀況。通過(guò)理論模型得出人力資本投資是個(gè)人收入的一部分，養(yǎng)老保險(xiǎn)通過(guò)收入作為傳導(dǎo)機(jī)制對(duì)人力資本形成產(chǎn)生影響。通過(guò)數(shù)據(jù)模型分析得出收入與教育、勞動(dòng)力遷移、健康之間的關(guān)系十分密切，收入的增長(zhǎng),對(duì)人力資本的投資也隨之增加，從而促成人力資本的有效形成。 養(yǎng)老保險(xiǎn)制度對(duì)人力資本形成的作用已十分明顯，不同的養(yǎng)老保險(xiǎn)制度各有優(yōu)缺點(diǎn)，在設(shè)計(jì)和改革養(yǎng)老保險(xiǎn)模式時(shí)要綜合兩種模式全面考慮，充分結(jié)合本國(guó)國(guó)情進(jìn)行靈活的模式選擇，利用它們各自的特點(diǎn)化解不同的風(fēng)險(xiǎn)和危機(jī)，從而促進(jìn)人力資本的形成和經(jīng)濟(jì)的發(fā)展。我國(guó)的養(yǎng)老保險(xiǎn)制度為了應(yīng)對(duì)人口老齡化問(wèn)題，同時(shí)也是為了滿足經(jīng)濟(jì)和社會(huì)的發(fā)展需要。我國(guó)實(shí)行養(yǎng)老保險(xiǎn)制度是統(tǒng)賬結(jié)合的模式，是現(xiàn)收現(xiàn)付制和基金積累制的結(jié)合，由社會(huì)統(tǒng)籌和個(gè)人賬戶兩部分組成，但是在養(yǎng)老保險(xiǎn)制度的運(yùn)行過(guò)程中，出現(xiàn)了空賬運(yùn)營(yíng)、收入分配與儲(chǔ)蓄功能配合失調(diào)、缺乏激勵(lì)機(jī)制以及統(tǒng)籌層次較低等問(wèn)題，限制了人力資本的有效形成和經(jīng)濟(jì)的健康發(fā)展，所以必須針對(duì)已經(jīng)出現(xiàn)的問(wèn)題對(duì)我國(guó)的養(yǎng)老保險(xiǎn)制度進(jìn)行修正，并通過(guò)發(fā)揮個(gè)人賬戶的儲(chǔ)蓄功能、擴(kuò)大養(yǎng)老保險(xiǎn)覆蓋范圍、提高基金統(tǒng)籌層次等方式、方法逐步完善制度，充分兼顧社會(huì)公平和經(jīng)濟(jì)效率，在保障人們基本生活水平的前提下促進(jìn)人力資本的形成。
[Abstract]:The endowment insurance system is the most important part in the social security system, not only related to the healthy development of the society, the more significant effect on the country's political and social economy. With the trend of aging population of the world, many countries have started to carry on the reform of the endowment insurance system, to find a model of pension insurance system and deal with the crisis the risk, in order to ensure the sustainable development of society and economy. A serious problem caused by the aging of the population is how to deal with the aging of the population on the level of human capital in the huge threat. The level of human capital is an important factor to determine the development of the economy, therefore, under the background of this study, how the endowment insurance system continue to maintain has far-reaching significance to promote human capital. This paper analyzed and summarized the achievements of the research on the endowment insurance system of the above analysis. The influence of different endowment insurance system modes on human capital formation is to find out the way out for the reform of social endowment insurance system, so as to provide theoretical basis and suggestion for our country to design and improve the endowment insurance system.
Despite the world standard for classification of endowment insurance model is different, but the standard is the most commonly used according to the mode of raising pension funds, pension insurance system will be divided into the PAYG system, fully funded and partially funded system. Different models show different advantages and disadvantages, the PAYG system because of the function of income with the redistribution of intergenerational and inner generation, reflects the social mutual benefit and popular, but because the process in response to the aging population, it is difficult to make effective response to being questioned; fund accumulation system have savings function, less affected by the population structure, population aging and so on today is popular, but the lack of cooperation between the members of society, weaken the function of income redistribution; part accumulation system by more than two modes together. Human capital is the economic development The source of power, analysis of the formation of human capital is based on Schultz's theory of human capital, and discusses the way to form human capital has four kinds, namely education, on-the-job training, labor migration and health care, increase national and personal income, the investment in human capital expenditure will increase, to promote human capital effectively form. To sum up, the income distribution has the function of security pension system, improve the income level of residents, and reduce the personal income gap between regions, at the same time, the income level of the human capital investment and the formation, therefore, through the introduction of income as the transmission mechanism, analysis of pension insurance system formed on the impact of what human capital.
This paper based on the theory, using the empirical analysis method, regression analysis model by using the theoretical model of others and the corresponding data, verify the theoretical results. The real data model used in China in the past ten years, selected the per capita income level and Gini coefficient to measure income index to reflect the level of income and the income gap, the average years of schooling, the rate of population, the mortality rate as a measure of the level of human capital index, which reflect the labor migration, health education, health status. Through the theoretical model of human capital investment is a part of personal income, pension insurance through income as the transmission mechanism of impact on human capital formation through. The data model analysis showed that the income and education, labor migration, the relationship between health is very close, income growth, the human capital investment It will increase, thus contributing to the effective formation of human capital.
The endowment insurance system on the formation of the role of human capital has been very obvious, there are advantages and disadvantages of the different endowment insurance system, in the design and reform of endowment insurance model to synthesize two kinds of mode of comprehensive consideration, combined with national conditions fully flexible mode selection, resolve various risks and crisis with their own characteristics, so as to promote the the formation and development of economy and human capital. The endowment insurance system in our country in order to deal with the problem of aging population, but also to meet the needs of economic and social development. The implementation of China's endowment insurance system is Tongzhang combination mode is PAYG and funded by the combination of social pooling and individual accounts the two part, but in the operation process of the endowment insurance system, the empty account operation, income distribution and savings function with imbalance, lack of incentive mechanism and raise the level of the system Low, restrict the healthy development of human capital formation and economic, so must be aimed at the problems of China's pension insurance system was modified, and play through a personal account of the savings function, expand pension coverage, improve the overall level of the fund, gradually improve the system, taking into account the society fairness and economic efficiency, promote the formation of human capital in the premise of ensuring the basic life level of people.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.67;F249.21

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