【摘要】：經(jīng)過不斷的發(fā)展和完善,中國已初步形成覆蓋城鄉(xiāng)的養(yǎng)老保險體系：以城鎮(zhèn)企業(yè)職工為主要對象的統(tǒng)賬結(jié)合型城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險制度；以機(jī)關(guān)事業(yè)單位工作人員為對象的機(jī)關(guān)事業(yè)單位養(yǎng)老保險制度；以城鎮(zhèn)非就業(yè)居民、農(nóng)村居民為對象的城鎮(zhèn)居民社會養(yǎng)老保險制度、新型農(nóng)村社會養(yǎng)老保險制度以及在此基礎(chǔ)上形成的城鄉(xiāng)居民社會養(yǎng)老保制度。然而,由于政府責(zé)任模糊、制度碎片化嚴(yán)重、監(jiān)管不力、配套改革滯后等原因,中國養(yǎng)老保險制度存在諸多問題,如城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險制度不健全、不同群體養(yǎng)老保險水平差異較大等。 在改革止步不前、新政策接連不斷的情況下,重新審視中國養(yǎng)老保險制度的頂層設(shè)計,思考其理論基礎(chǔ)顯得尤為重要。本文結(jié)合底線公平理論,從撫平不同群體之間養(yǎng)老保險差距入手,以是否就業(yè)為分類標(biāo)準(zhǔn),以建立全民公平享有的基礎(chǔ)養(yǎng)老金為起點(diǎn),以發(fā)展企業(yè)年金和職業(yè)年金為補(bǔ)充,以扶持個人自愿性養(yǎng)老保險為輔助,提出建立保障基本、允許差異、水平適度、公平與效率相結(jié)合的基礎(chǔ)普惠型養(yǎng)老保險制度,回答該制度的框架設(shè)計、主要內(nèi)容和建設(shè)重點(diǎn)。同時借助ELES模型計算基礎(chǔ)普惠型養(yǎng)老保險制度下基礎(chǔ)養(yǎng)老金參考線,比較不同群體之間養(yǎng)老保險水平,得出該制度下不同群體之間養(yǎng)老保險水平更加公平,同時通過比較該制度和現(xiàn)行制度的財政負(fù)擔(dān),發(fā)現(xiàn)基礎(chǔ)普惠型養(yǎng)老保險制度財政負(fù)擔(dān)呈現(xiàn)先增后減的趨勢,且隨著時間的推移其優(yōu)勢越來越明顯,財政負(fù)擔(dān)逐步減輕,財政支出具有可持續(xù)性。盡管從制度設(shè)計和財政支出上來看,基礎(chǔ)普惠型養(yǎng)老保險制度是一個較為可行的選擇,但由于它是一個理想的制度安排,實施過程中也存在一些難點(diǎn),如能否整合機(jī)關(guān)事業(yè)單位養(yǎng)老保險、能否理順政府間關(guān)系、能否夯實養(yǎng)老保險繳費(fèi)基數(shù)、能否解決個人賬戶空賬問題、能否形成完善的養(yǎng)老金管理市場等,因此需要配合相關(guān)制度改革,從建立統(tǒng)一制度、做實個人賬戶、引入市場機(jī)制、完善配套措施等方面入手才能保證基礎(chǔ)普惠型養(yǎng)老保險制度的順利實施。
[Abstract]:After continuous development and improvement, China has initially formed an old-age insurance system covering urban and rural areas. The old-age insurance system of the organs and institutions for the staff of the organs and institutions; the social old-age insurance system for the urban residents who are not employed in cities and towns and the residents in the countryside, The new rural social endowment insurance system and the social endowment insurance system for urban and rural residents formed on this basis. However, due to the vague responsibilities of the government, fragmentation of the system, weak supervision and lagging reform, there are many problems in China's old-age insurance system, such as the unsound basic old-age insurance system for employees in urban enterprises. Different groups of pension insurance levels are quite different. Under the situation that the reform stops at a standstill and new policies keep on, it is very important to re-examine the top design of China's endowment insurance system and to think about its theoretical basis. Based on the theory of bottom line equity, this paper begins with bridging the gap of pension insurance between different groups, taking employment as the classification standard, taking the establishment of basic pension equitably enjoyed by the whole people as the starting point, and taking the development of enterprise annuity and occupational annuity as the supplement. With supporting individual voluntary endowment insurance as the aid, this paper puts forward the establishment of a basic inclusive old-age insurance system with basic security, allowable difference, moderate level, fair and efficient combination, and answers the frame design, main content and construction emphasis of the system. At the same time, by using the Eles model to calculate the basic pension reference line under the basic inclusive old-age insurance system, the level of pension insurance between different groups is compared, and it is concluded that the level of pension insurance between different groups is more fair under this system. At the same time, by comparing the financial burden between the system and the current system, it is found that the financial burden of the basic inclusive old-age insurance system increases first and then decreases, and with the passage of time its advantages become more and more obvious, and the financial burden is gradually reduced. Fiscal expenditure is sustainable. Although the basic inclusive old-age insurance system is a more feasible choice in terms of system design and financial expenditure, because it is an ideal institutional arrangement, there are also some difficulties in the process of implementation. For example, can the pension insurance of organs and institutions be integrated, can the relationship between governments be straightened out, can the base of pension insurance contributions be rammed up, can the problem of empty accounts in individual accounts be solved, and can a perfect pension management market be formed, etc. In order to ensure the smooth implementation of the basic inclusive old-age insurance system, it is necessary to cooperate with the reform of relevant system, from the aspects of establishing a unified system, making individual accounts real, introducing market mechanism, and perfecting the supporting measures, and so on, in order to ensure the smooth implementation of the basic inclusive old-age insurance system.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842.67

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