本文選題：養(yǎng)老保障 + 商業(yè)化��； 參考：《武漢大學(xué)》2013年博士論文

【摘要】：老有所養(yǎng)一直是人類社會面臨的重要課題。從全球范圍看,綜觀人類社會養(yǎng)老保障制度和體系的歷史演進(jìn)過程,主要經(jīng)歷了從家庭保障向社會養(yǎng)老保障轉(zhuǎn)變、從現(xiàn)收現(xiàn)付制養(yǎng)老金制度向基金累計(jì)制養(yǎng)老金制度轉(zhuǎn)軌、從單一支柱養(yǎng)老金制度向多支柱養(yǎng)老金制度發(fā)展等三次重要的制度變遷。在我國,長期以來,人們對商業(yè)保險(xiǎn)與社會保障的關(guān)系有著不同甚至不科學(xué)的認(rèn)識,導(dǎo)致商業(yè)保險(xiǎn)在建立健全我國社會保障體系中的作用得不到充分發(fā)揮,我國社會保障事業(yè)也困難重重。 本文通過分析我國社會保障制度尤其是社會養(yǎng)老保障制度面臨的困境和挑戰(zhàn),借鑒發(fā)達(dá)國家養(yǎng)老保障制度改革發(fā)展實(shí)踐,以香港養(yǎng)老保障體系建設(shè)經(jīng)驗(yàn)為重要參考,從商業(yè)養(yǎng)老保險(xiǎn)的本質(zhì)屬性和功能出發(fā),探討我國養(yǎng)老保障體系建設(shè)中政府與市場的關(guān)系和邊界,最終得出結(jié)論：社會保障體系有狹義和廣義之分,商業(yè)保險(xiǎn)是與社會保險(xiǎn)相對應(yīng)的范疇,不應(yīng)被排除在整個(gè)社會保障體系之外。我國養(yǎng)老保障體系建設(shè)必須走市場化道路,商業(yè)養(yǎng)老保險(xiǎn)應(yīng)是我國養(yǎng)老保障體系的主要支柱和重要組成部分,是改革和完善我國養(yǎng)老保障制度的必然選擇。 首先,通過梳理我國社會養(yǎng)老保障制度的發(fā)展路徑及現(xiàn)狀分析,評估目前我國社會養(yǎng)老保障體系的運(yùn)行績效,尋找并反思存在的問題。 其次,基于這些問題,選取四個(gè)各有特色的國際案例進(jìn)行比較研究,擬從四個(gè)不同的視角得到對我國養(yǎng)老保障體系建設(shè)有用的經(jīng)驗(yàn)和啟示。 第三,分析香港人口老齡化對經(jīng)濟(jì)社會的影響,并結(jié)合對香港社會保障體系的梳理,就其中的養(yǎng)老保障安排進(jìn)行闡述。 第四,從理論上分析了商業(yè)保險(xiǎn)與社會保障在風(fēng)險(xiǎn)處置邊界上的差異,以及政府機(jī)構(gòu)和商業(yè)保險(xiǎn)公司在社會保障體系運(yùn)作中各自的優(yōu)劣勢,從而得到兩者在社會保障體系中各自不同的著力點(diǎn)和同等重要的作用,提出我國養(yǎng)老保障商業(yè)化運(yùn)作的動因和重要意義。 第五,構(gòu)建我國養(yǎng)老保障商業(yè)化運(yùn)作的整體框架。首先,提出養(yǎng)老保障商業(yè)化運(yùn)作的目標(biāo)模式；其次,闡明并分析現(xiàn)階段商業(yè)保險(xiǎn)公司參與養(yǎng)老保障商業(yè)化運(yùn)作的基本情況,在此基礎(chǔ)上給出未來商業(yè)保險(xiǎn)公司在養(yǎng)老保障體系中的定位和實(shí)現(xiàn)途徑；再次,重點(diǎn)研究對商業(yè)養(yǎng)老保險(xiǎn)的稅收優(yōu)惠；最后,分析我國養(yǎng)老保障商業(yè)化運(yùn)作的現(xiàn)實(shí)約束,并針對這些約束給出內(nèi)外部的相關(guān)應(yīng)對措施。
[Abstract]:The security of the elderly has always been an important subject facing the human society. From the global perspective, looking at the historical evolution of the social pension security system and system, it has mainly experienced the transition from the family security to the social old-age security, from the pay-as-you-go pension system to the fund cumulative pension system. There are three important institutional changes from single-pillar pension system to multi-pillar pension system. In China, for a long time, people have different or even unscientific understanding of the relationship between commercial insurance and social security, which leads to the commercial insurance in the establishment and improvement of the social security system in China's role is not fully played. China's social security industry is also beset with difficulties. By analyzing the difficulties and challenges faced by our social security system, especially the social old-age security system, this paper draws lessons from the reform and development practice of the old-age security system in developed countries, and takes the experience of the construction of Hong Kong's old-age security system as an important reference. Starting from the essential attribute and function of commercial endowment insurance, this paper probes into the relationship and boundary between government and market in the construction of endowment security system in China, and finally draws a conclusion that the social security system has narrow sense and broad sense. Commercial insurance is the category corresponding to social insurance and should not be excluded from the whole social security system. The construction of our country's old-age security system must follow the road of marketization, the commercial old-age insurance should be the main pillar and important component of our country's old-age security system, and it is the inevitable choice to reform and perfect our country's old-age security system. First of all, through combing the development path and current situation analysis of the social old-age security system in China, the paper evaluates the performance of the current social old-age security system in our country, and looks for and reflects on the existing problems. Secondly, based on these problems, four international cases with different characteristics are selected for comparative study, and some useful experiences and revelations for the construction of old-age security system in China are proposed from four different perspectives. Thirdly, it analyzes the impact of the aging population on the economy and society in Hong Kong, and expounds the arrangement of the old-age security system in combination with the combing of the social security system in Hong Kong. Fourthly, the paper theoretically analyzes the difference between commercial insurance and social security in the boundary of risk disposal, as well as the advantages and disadvantages of government agencies and commercial insurance companies in the operation of social security system. Therefore, they have different points of emphasis and equally important roles in the social security system, and the motive and significance of the commercialization operation of the old-age security in China are put forward. Fifth, construct the whole frame of commercial operation of endowment security in our country. Firstly, the paper puts forward the target mode of commercialized operation of old-age security; secondly, it clarifies and analyzes the basic situation of commercial insurance companies participating in the commercial operation of old-age security at this stage. On this basis, the future commercial insurance companies in the old-age security system in the positioning and implementation of the way; again, the focus on the commercial endowment insurance tax preferences; finally, analysis of the commercial operation of pension security in China practical constraints, In view of these constraints, the internal and external countermeasures are given.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2013
【分類號】：F842.67;D669.6

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