本文選題：財政風險　切入點：養(yǎng)老保險　出處：《河北大學》2013年博士論文

【摘要】：歐債危機的爆發(fā)讓財政風險成為理論界的熱點，引發(fā)歐債危機的重要因素是養(yǎng)老金過度慷慨。養(yǎng)老保險是一國社會保障制度的核心內(nèi)容，當一國的財政支持養(yǎng)老保險的額度太高時就會引發(fā)支付危機，財政收不抵支出現(xiàn)赤字。建立健全社會養(yǎng)老保險制度，保證所有公民都能老有所養(yǎng)是建設(shè)和諧社會的需要，也關(guān)系到中國整個社會保障體系的建設(shè)和市場經(jīng)濟的發(fā)展。中國正在急速進入工業(yè)化、城鎮(zhèn)化與老齡化社會，再加上通貨膨脹，這都在沖擊著“養(yǎng)老大堤”，當務(wù)之急是維持養(yǎng)老基金的財務(wù)均衡，保持財政支付能力，減輕政府財政負擔。目前多數(shù)學者已經(jīng)形成共識，政府應(yīng)該對社會養(yǎng)老保險承擔財力支持責任，但財政應(yīng)該提供多大比例的資金才是安全的，才不會引發(fā)財政風險還缺乏系統(tǒng)研究。因此，如何防范與控制養(yǎng)老保險的財政風險，研究和探討如何通過公共財政政策，促進中國社會養(yǎng)老問題的解決，，無疑具有十分重要的現(xiàn)實意義。 文章以財政支持養(yǎng)老保險的風險為主線，尋找導致財政養(yǎng)老保險風險的因素，借鑒國際上的經(jīng)驗，探索中國的財政養(yǎng)老保險的風險防范措施。論文的主要內(nèi)容：一是重新界定了財政支持養(yǎng)老保險風險的內(nèi)涵，即由于一國養(yǎng)老保險支出的規(guī)模過大導致一國財政的正常支出困難引發(fā)財政危機帶來的風險，尋求財政支持養(yǎng)老保險的理論依據(jù)，包括國家干預(yù)主義理論、生命周期假說、交疊世代模型和福利經(jīng)濟學。二是全面深入地分析了世界其他國家養(yǎng)老保險財政風險的情況，選取了幾個代表性的國家，包括美國、英國和智利，以及各自可借鑒的內(nèi)容。三是深入分析了中國養(yǎng)老保險的發(fā)展狀況以及闡釋了養(yǎng)老保險支出對財政風險的形成機理。四是揭示了導致養(yǎng)老保險財政風險的三個因素：人口老齡化、城鎮(zhèn)化和通貨膨脹。并分別進行了國際比較，總結(jié)經(jīng)驗教訓。五是結(jié)合國外養(yǎng)老保險制度的發(fā)展，提出了以下幾個防范措施：首先是優(yōu)化財政支出結(jié)構(gòu)，提高財政支出效率，包括提高管理水平、多渠道籌集養(yǎng)老保險資金和合理界定中央財政與地方財政的職責范圍，做到財權(quán)和事權(quán)相匹配。其次是加強養(yǎng)老保險基金的管理水平，通過創(chuàng)建養(yǎng)老保險基金管理公司，增加基金的保值增值能力，科學延長退休年齡，減緩養(yǎng)老金支出壓力以及建立養(yǎng)老保險物價聯(lián)動調(diào)節(jié)機制等方面，再次是降低機關(guān)事業(yè)單位的替代率，減少財政壓力，最后是增加農(nóng)民收入來減輕財政支持風險。 本文的研究意義就在于可以促進中國的養(yǎng)老保險制度的進一步完善，可以督促領(lǐng)導層關(guān)注養(yǎng)老保險制度改革，可以為中央財政和地方財政之間建立良好的責任機制，可以為中國經(jīng)濟的持續(xù)發(fā)展起到助力的作用。
[Abstract]:The outbreak of the European debt crisis has made the financial risk a hot spot in the theoretical circle, and the important factor causing the European debt crisis is the excessive generosity of pensions. Pension insurance is the core content of a country's social security system. When a country's financial support for old-age insurance is too high, it will lead to a payment crisis, and the fiscal revenue will not offset the deficit. It is necessary to build a harmonious society by establishing and improving the social old-age insurance system and ensuring that all citizens can have a sense of security. It is also related to the construction of China's entire social security system and the development of a market economy. China is rapidly entering a society of industrialization, urbanization and aging, plus inflation. This is all hitting the "pension dyke." the top priority is to maintain the financial balance of the pension fund, maintain its ability to pay, and lighten the financial burden on the government. At present, most scholars have reached a consensus. The government should bear the financial support responsibility for the social endowment insurance, but what proportion of the funds should be provided by the finance is safe, and the financial risk will not be caused by the lack of systematic research. Therefore, how to prevent and control the financial risk of the endowment insurance, There is no doubt that it is of great practical significance to study and discuss how to solve the social pension problem in China through public financial policies. This article takes the risk of financial support for the endowment insurance as the main line, looks for the factors that lead to the risk of the financial endowment insurance, and draws lessons from the international experience. The main contents of this paper are as follows: firstly, the connotation of the risk of financial support pension insurance is redefined. That is, because the scale of a country's pension insurance expenditure is too large to lead to the financial crisis caused by the financial difficulties of a country's normal expenditure, to seek the theoretical basis of financial support pension insurance, including the theory of state intervention, life cycle hypothesis, Overlapping generation models and welfare economics. Second, it comprehensively and deeply analyzes the financial risks of pension insurance in other countries of the world, and selects several representative countries, including the United States, the United Kingdom and Chile. The third is to deeply analyze the development of Chinese endowment insurance and explain the formation mechanism of the expenditure of endowment insurance to the financial risk. The fourth is to reveal the three causes of the financial risk of the endowment insurance. Population ageing, Urbanization and inflation, respectively, are compared internationally, and lessons learned are summarized. Fifthly, combined with the development of the overseas pension insurance system, the following precautions are put forward: first, to optimize the structure of fiscal expenditure and to improve the efficiency of fiscal expenditure, Including improving the management level, raising endowment insurance funds through various channels, and rationally defining the scope of responsibilities of central finance and local finance, so as to match the financial and administrative powers. Secondly, it is necessary to strengthen the management level of pension insurance funds. Through the establishment of pension insurance fund management companies, increasing the fund's ability to maintain and increase its value, extending the retirement age scientifically, slowing down the pressure on pension expenditure and establishing a mechanism for regulating the prices of pension insurance, etc. The third is to reduce the substitution rate of institutions, reduce the financial pressure, and finally increase farmers' income to reduce the risk of financial support. The significance of this study is that it can promote the further improvement of China's old-age insurance system, urge the leadership to pay attention to the reform of the old-age insurance system, and establish a good responsibility mechanism between central finance and local finance. It can help the sustainable development of Chinese economy.
【學位授予單位】：河北大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F812.0;F842.67

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