本文選題：社會(huì)養(yǎng)老保險(xiǎn) + 財(cái)政負(fù)擔(dān)�。� 參考：《東北財(cái)經(jīng)大學(xué)》2014年博士論文

【摘要】：在上個(gè)世紀(jì)八十年代末九十年代初,我國(guó)開始了經(jīng)濟(jì)體制的大轉(zhuǎn)型,由計(jì)劃經(jīng)濟(jì)體制轉(zhuǎn)變?yōu)槭袌?chǎng)經(jīng)濟(jì)體制,為了與之相適應(yīng),企業(yè)職工養(yǎng)老保險(xiǎn)制度也進(jìn)行了改革。經(jīng)過(guò)十幾年的不斷摸索,我國(guó)社會(huì)養(yǎng)老保險(xiǎn)制度基本完成了由政府財(cái)政全部包攬的模式轉(zhuǎn)變?yōu)樨?cái)政只承擔(dān)最后“兜底”的責(zé)任,費(fèi)用主要由企業(yè)和個(gè)人共同分擔(dān)的籌資模式。制度實(shí)施以來(lái),雖然企業(yè)繳費(fèi)率高居不下,但社會(huì)養(yǎng)老保險(xiǎn)始終存在大額赤字而且赤字逐年加大,已經(jīng)成為系統(tǒng)性的財(cái)政負(fù)擔(dān)。另外,企業(yè)職工社會(huì)養(yǎng)老保險(xiǎn)制度與機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)制度“雙軌制”運(yùn)行,機(jī)關(guān)事業(yè)單位的養(yǎng)老金是企業(yè)職工的數(shù)倍,而且這兩個(gè)群體的養(yǎng)老金差距不斷拉大,已引起社會(huì)的普遍不滿；經(jīng)濟(jì)社會(huì)轉(zhuǎn)型期的中國(guó)要求有一個(gè)和諧穩(wěn)定的社會(huì)大環(huán)境,社會(huì)養(yǎng)老保險(xiǎn)的基本功能是維護(hù)社會(huì)穩(wěn)定,但現(xiàn)行養(yǎng)老保險(xiǎn)制度自身卻制造了社會(huì)摩擦和不公平,由于機(jī)關(guān)事業(yè)單位養(yǎng)老金全部由財(cái)政支付,因此,社會(huì)養(yǎng)老保險(xiǎn)待遇的不公平就等于財(cái)政支出的不公平。財(cái)政資金是公共資源,用于支持社會(huì)養(yǎng)老保險(xiǎn)應(yīng)盡量保證公平和負(fù)擔(dān)規(guī)模可控。 養(yǎng)老金受到一系列復(fù)雜因素的影響,比如,繳費(fèi)年限、退休年齡以及退休后的預(yù)期壽命等,而且這些因素都是不確定的；在幾十年的工作生涯和漫長(zhǎng)的退休歲月里,許多事情會(huì)發(fā)生變化,如收入水平、人口結(jié)構(gòu)等,甚至養(yǎng)老保險(xiǎn)法律法規(guī)自身也會(huì)發(fā)生變化。所以,對(duì)于遠(yuǎn)期養(yǎng)老保險(xiǎn)總支出費(fèi)用很難準(zhǔn)確預(yù)計(jì),收支平衡受到多種因素的挑戰(zhàn),政府履行對(duì)退休人口待遇的承諾,常常不得不增大財(cái)政支持的力度。就我國(guó)的社會(huì)養(yǎng)老保險(xiǎn)財(cái)政負(fù)擔(dān)而言,其規(guī)模到底有多大?在制度建立之初,中外專家學(xué)者紛紛測(cè)算中國(guó)從現(xiàn)收現(xiàn)付制轉(zhuǎn)向部分積累制轉(zhuǎn)軌的隱性債務(wù)規(guī)模,各方測(cè)算結(jié)果懸殊,況且我國(guó)社會(huì)養(yǎng)老保險(xiǎn)制度本身還不定型,處于不斷調(diào)整的過(guò)程之中,所產(chǎn)生的財(cái)政負(fù)擔(dān)更難以測(cè)算準(zhǔn)確。因此,本文的重點(diǎn)放在通過(guò)建立理論模型分析財(cái)政負(fù)擔(dān)形成的機(jī)理,以及財(cái)政負(fù)擔(dān)凸顯出來(lái)的各種問(wèn)題并提出化解對(duì)策。 首先,闡述了財(cái)政支撐社會(huì)養(yǎng)老保險(xiǎn)制度的理論基礎(chǔ),包括對(duì)社會(huì)養(yǎng)老保險(xiǎn)及其財(cái)政負(fù)擔(dān)等相關(guān)概念的涵義進(jìn)行界定,公共財(cái)政在社會(huì)養(yǎng)老保險(xiǎn)制度中應(yīng)承擔(dān)的責(zé)任、公平與效率的評(píng)價(jià)原則以及制度的可持續(xù)發(fā)展理論等。 其次,從縱向上對(duì)我國(guó)社會(huì)養(yǎng)老保險(xiǎn)制度發(fā)展的歷史回顧,從橫向上介紹和分析世界上其他國(guó)家的典型做法以資借鑒。我國(guó)企業(yè)職工的社會(huì)養(yǎng)老制度歷史變遷的過(guò)程,大致經(jīng)歷了上個(gè)世紀(jì)50年代一80年代中期的財(cái)政全包的國(guó)家保障階段,以及80年代中期以后到現(xiàn)在財(cái)政兜底的社會(huì)養(yǎng)老保險(xiǎn)制度探索和發(fā)展階段；機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)制度也經(jīng)歷了數(shù)次微調(diào),但財(cái)政包攬全部養(yǎng)老金的路線基本沒(méi)有改變；近年來(lái)新農(nóng)保和城居保的建立,開啟了我國(guó)社會(huì)養(yǎng)老保險(xiǎn)基本全覆蓋的新篇章。從國(guó)際上看,社會(huì)養(yǎng)老保險(xiǎn)財(cái)政負(fù)擔(dān)機(jī)制模式,大體有財(cái)政全包型、財(cái)政配比出資型和財(cái)政對(duì)缺口兜底型三種類型,具體制度設(shè)計(jì)和運(yùn)行的經(jīng)驗(yàn)值得我們借鑒。比如,社會(huì)養(yǎng)老保險(xiǎn)制度首先以公平原則優(yōu)先,另外瑞典的名義賬戶制或許可以給我國(guó)解決當(dāng)前制度困境以重要啟示,為了公平及財(cái)政負(fù)擔(dān)可控,財(cái)政出資應(yīng)當(dāng)明確化,而且繳費(fèi)與領(lǐng)取金額要合理適當(dāng)。 再次,透析我國(guó)現(xiàn)行社會(huì)養(yǎng)老保險(xiǎn)財(cái)政負(fù)擔(dān)中凸顯出的問(wèn)題。新農(nóng)保和機(jī)關(guān)事業(yè)單位養(yǎng)老保險(xiǎn)存在財(cái)政負(fù)擔(dān)是正常的,企業(yè)職工社會(huì)養(yǎng)老保險(xiǎn)年年產(chǎn)生巨額財(cái)政負(fù)擔(dān)是非正常的,按照制度的設(shè)計(jì)不應(yīng)該出現(xiàn)系統(tǒng)性財(cái)政負(fù)擔(dān)。從理論模型上看,即便不挪用個(gè)人賬戶資金和財(cái)政撥款也應(yīng)該能做到養(yǎng)老金的足額發(fā)放,可是現(xiàn)實(shí)中不僅挪用了個(gè)人賬戶基金,財(cái)政每年還給予大量補(bǔ)貼才能維持制度運(yùn)行。因此,有必要探究企業(yè)職工社會(huì)養(yǎng)老保險(xiǎn)出現(xiàn)系統(tǒng)性財(cái)政負(fù)擔(dān)的原因、后果以及化解等一系列的理論問(wèn)題。分別從公平、效率、可持續(xù)發(fā)展等多個(gè)側(cè)面審視現(xiàn)行社會(huì)養(yǎng)老保險(xiǎn)制度的運(yùn)行狀況,剖析財(cái)政負(fù)擔(dān)形成的機(jī)理及其不良后果,社會(huì)養(yǎng)老保險(xiǎn)各群體享受的公共財(cái)政資源極度不公平,嚴(yán)重影響了財(cái)政資源的最優(yōu)配置,這是制度設(shè)計(jì)存在缺陷所致。我國(guó)企業(yè)職工社會(huì)養(yǎng)老保險(xiǎn)制度規(guī)定企業(yè)繳費(fèi)率為200%,這幾乎是國(guó)際平均水平的2倍,個(gè)人賬戶空賬運(yùn)行的情況下還需要財(cái)政的大量補(bǔ)助才能維持養(yǎng)老金的當(dāng)期發(fā)放,而且替代率逐年下降。對(duì)于這一不正常現(xiàn)象需要深入解析,對(duì)于機(jī)關(guān)事業(yè)單位職工社會(huì)養(yǎng)老保險(xiǎn)財(cái)政負(fù)擔(dān),從理論上將其分解為超額負(fù)擔(dān)、越位負(fù)擔(dān)與正常負(fù)擔(dān),該制度的主要問(wèn)題還在于它附帶產(chǎn)生了引致財(cái)政負(fù)擔(dān),機(jī)關(guān)事業(yè)單位與企業(yè)職工養(yǎng)老保險(xiǎn)的“雙軌制”是企業(yè)職工社會(huì)養(yǎng)老保險(xiǎn)財(cái)政負(fù)擔(dān)的“釜底之薪”。 最后,按照公平優(yōu)先財(cái)政負(fù)擔(dān)可控的原則,設(shè)計(jì)了優(yōu)化我國(guó)社會(huì)養(yǎng)老保險(xiǎn)財(cái)政負(fù)擔(dān)機(jī)制的改革方案。具體思路是：第一,辨析我國(guó)社會(huì)養(yǎng)老保險(xiǎn)制度下一步改革方向的選擇問(wèn)題,為了促進(jìn)社會(huì)公平和勞動(dòng)力資源的優(yōu)化配置,必須結(jié)束目前社會(huì)養(yǎng)老保險(xiǎn)制度的碎片化狀態(tài)；第二,設(shè)計(jì)統(tǒng)一的新型社會(huì)養(yǎng)老保險(xiǎn)制度,尋求體現(xiàn)國(guó)家、雇主與雇員責(zé)任分明的各方按比例出資的養(yǎng)老制度,創(chuàng)新財(cái)政負(fù)擔(dān)機(jī)制以把控財(cái)政負(fù)擔(dān)規(guī)模和促進(jìn)社會(huì)公平。中國(guó)可以借鑒國(guó)外不管是公務(wù)員還是事業(yè)單位雇員都需要個(gè)人繳費(fèi)的做法,改革現(xiàn)行社會(huì)養(yǎng)老保險(xiǎn),將機(jī)關(guān)事業(yè)單位與企業(yè)的養(yǎng)老制度并軌,全民養(yǎng)老保險(xiǎn)制度一體化,養(yǎng)老金繳費(fèi)納入統(tǒng)一的制度平臺(tái),建立個(gè)人繳納和單位繳納的制度,不管哪個(gè)群體都采用個(gè)人繳費(fèi)與單位繳納相結(jié)合的模式,國(guó)家財(cái)政也撥付一部分資金進(jìn)入繳費(fèi)平臺(tái)；第三,估算新方案可能產(chǎn)生的財(cái)政負(fù)擔(dān),并與現(xiàn)行制度的財(cái)政負(fù)擔(dān)進(jìn)行比較,并分析新方案的可持續(xù)性,同時(shí)提出了實(shí)施優(yōu)化改革方案需要的配套措施與改革步驟。
[Abstract]:In the late 80s and early 90s of last century, China began the transformation of the economic system and changed from the planned economy to the market economy. In order to adapt to it, the old-age insurance system for the employees of the enterprise has also been reformed. After more than ten years' continuous exploration, the social endowment insurance system of our country has basically completed the government finance. The whole package model is transformed into the responsibility of the finance only taking the final "bottom". The cost is mainly shared by enterprises and individuals. Since the system is implemented, although the rate of payment is high, the social endowment insurance has always had a large deficit and the deficit is increasing year by year, and it has become a systematic financial burden. The system of social endowment insurance for employees of enterprises and the system of "double track" in the old-age insurance system of institutions and institutions, the pension of the institutions and institutions are several times as many as that of the employees of the enterprises, and the pension gap between the two groups has been widening and the social discontent has been aroused. The basic function of social endowment insurance is to maintain social stability, but the current endowment insurance system itself makes social friction and unfair, because the pension of the institutions and institutions is all paid by the finance. Therefore, the unfair treatment of social endowment insurance is unfair to the financial expenditure. The financial capital is the public capital. Source, to support social endowment insurance, we should try to ensure fairness and burden scale controllable.
Pension is affected by a series of complex factors, such as the years of payment, the age of retirement and the life expectancy after retirement, and these factors are uncertain; in decades of working and long retirement years, many things change, such as income levels, population structure, and even pension insurance laws and regulations. As a result, the total expenditure of the long-term endowment insurance is difficult to accurately predict, the balance of payments is challenged by many factors, and the government's commitment to the treatment of the retired population is often compelled to increase financial support. How large is the size of the financial burden of social endowment insurance in China and the establishment of the system At the beginning of the establishment, Chinese and foreign experts and scholars have measured the recessive debt scale of China from the cash payment system to the partial accumulation system, and the results are very different. Moreover, the social endowment insurance system in China is still unsettled. In the process of constant adjustment, the financial burden produced is more difficult to be measured and accurate. Therefore, the emphasis of this paper is to put the emphasis on this paper. Through the establishment of a theoretical model, we analyze the mechanism of the formation of the financial burden and the various problems highlighted by the financial burden and propose countermeasures.
First, it expounds the theoretical basis of the financial support for the social endowment insurance system, including the definition of the concept of social endowment insurance and its financial burden, the responsibility of public finance in the social endowment insurance system, the evaluation principle of fairness and efficiency and the theory of the sustainable development of the system.
Secondly, from the historical review of the development of the social endowment insurance system in our country, it introduces and analyses the typical practices of other countries in the world. The process of the historical change of the social pension system of the employees in our country has experienced the state guarantee stage of the full financial package in the mid 50s of the last century of the last century. As well as the exploration and development stage of the social endowment insurance system at the bottom of the finance since the middle of the 80s, the pension insurance system of the institutions and institutions has also undergone several minor adjustments, but the route of the financial package of all pension funds has not changed basically. In recent years, the establishment of the new rural insurance and urban housing insurance has opened up the basic social endowment insurance of our country. From the international point of view, the financial burden mechanism of social endowment insurance has three types: full financial package, financial proportions and finance to the bottom of the gap. The experience of the specific system design and operation is worth our reference. For example, the social endowment insurance system first preceded the principle of fairness, and Sweden's name The meaning account system may give our country an important inspiration to solve the current system dilemma. In order to be fair and financial burden controlled, the financial contribution should be clarified, and the payment and the amount should be reasonable and appropriate.
Thirdly, the problems which are highlighted in the financial burden of social endowment insurance in China are highlighted. The financial burden on the pension insurance of the new agricultural insurance institution institutions is normal. The huge financial burden of the social endowment insurance of the enterprise workers is abnormal, and the systematic financial burden should not appear according to the design of the system. As a matter of fact, even if the individual account funds and financial allocations are not used, the full payment of the pension should be achieved, but in reality not only the individual account fund is misappropriated, but also a large number of subsidies are given every year to maintain the system operation. Therefore, it is necessary to explore the reasons for the systematic financial burden of the social endowment insurance for the employees of the enterprise. A series of theoretical problems, such as fruit and dissolving, are analyzed from the aspects of fairness, efficiency and sustainable development, and the operating conditions of the current social endowment insurance system are examined. The mechanism and adverse consequences of the financial burden are analyzed. The extreme unfairness of the public financial resources enjoyed by the social endowment insurance groups has seriously affected the financial resources. The optimal allocation is due to the defects of the system design. The social endowment insurance system of enterprise workers in our country stipulates that the payment rate of the enterprise is 200%, which is almost 2 times the international average. In the case of the operation of the individual account empty accounts, a large amount of financial subsidies can be needed to maintain the current period of the pension, and the substitution rate is declining year by year. This abnormal phenomenon needs to be deeply analyzed. For the financial burden of social endowment insurance for staff and workers in institutions and institutions, it is theoretically decomposed into excess burden, the offside burden and the normal burden. The main problem of the system is that it produces the financial burden, the double track system of the institution and enterprise staff and workers' pension insurance. "Is the" bottom salary "of the financial burden of the employees' social endowment insurance.
Finally, according to the principle of fairness and priority financial burden, the reform plan to optimize the financial burden mechanism of social endowment insurance in China is designed. The specific idea is: first, to differentiate and analyze the choice of one step of the reform direction under the social endowment insurance system of our country. In order to promote the social public peace and the optimal allocation of labor resources, we must end the goal. The fragmented state of the former social endowment insurance system; second, the design of a unified new social endowment insurance system is designed to seek the pension system that reflects the proportion of the countries, employers and employees with a distinct responsibility, and to innovate the financial burden mechanism to control the financial burden and promote social fairness. China can learn from foreign affairs regardless of public service. Employees or employees in institutions need to pay personal contributions, reform the existing social pension insurance, integrate the institutions and enterprises with the pension system, integrate the pension insurance system of the whole people, bring the pension payment into the unified system platform, establish the system of individual payment and unit payment, regardless of which group adopts individual payment. In the mode of combining fee and unit payment, the state finance also allocated a part of the fund into the payment platform; third, it estimated the possible financial burden of the new scheme, compared with the financial burden of the current system, and analyzed the sustainability of the new scheme. At the same time, the necessary measures and the reform steps needed to implement the optimization reform plan were put forward.

【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67

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