遼寧省城鎮(zhèn)職工養(yǎng)老保險(xiǎn)轉(zhuǎn)制成本的研究
發(fā)布時(shí)間：2018-10-29 15:12
【摘要】：隨著全球老齡化的加劇，世界上許多發(fā)達(dá)國(guó)家已經(jīng)由年輕型社會(huì)步入到老齡化社會(huì)。在全球的大背景下，我國(guó)也于1998年跨入到了老齡化社會(huì)，對(duì)于發(fā)展中的中國(guó)，“未富先老”這一趨勢(shì)尤為明顯。我國(guó)人口老齡化加劇給我們帶來(lái)了許多社會(huì)問(wèn)題，老年人養(yǎng)老水平問(wèn)題、醫(yī)療問(wèn)題、養(yǎng)老機(jī)構(gòu)問(wèn)題等等，而公共養(yǎng)老金支付壓力的問(wèn)題首當(dāng)其沖，尤其成為當(dāng)今中國(guó)的社會(huì)焦點(diǎn)問(wèn)題。而作為我國(guó)重要的老工業(yè)基地的遼寧省,下崗失業(yè)人員眾多,老年貧困群體眾多，養(yǎng)老金支付壓力極大，所以養(yǎng)老金是否能支付未來(lái)老年人的養(yǎng)老保險(xiǎn)問(wèn)題顯得尤為重要。 為滿(mǎn)足未來(lái)養(yǎng)老金的支付，應(yīng)對(duì)人口老齡化的壓力，1998年，我國(guó)通過(guò)制度改革，將我國(guó)的社會(huì)化養(yǎng)老保險(xiǎn)基金模式由現(xiàn)收現(xiàn)付制轉(zhuǎn)變?yōu)椴糠址e累制，意在保留社會(huì)養(yǎng)老的同時(shí)加強(qiáng)個(gè)人積累，加強(qiáng)個(gè)人自我養(yǎng)老保障的功能，以應(yīng)對(duì)人口老齡化的壓力。在現(xiàn)收現(xiàn)付的養(yǎng)老金模式下，，職工的養(yǎng)老由國(guó)家來(lái)提供保障，本應(yīng)該積累下的養(yǎng)老金讓國(guó)家統(tǒng)籌投資于國(guó)有企業(yè)的規(guī)模建設(shè)，積累了國(guó)家的財(cái)富，增加國(guó)有資產(chǎn)。因此，轉(zhuǎn)制后職工養(yǎng)老金的權(quán)益就變成政府對(duì)職工的負(fù)債。而這筆負(fù)債通過(guò)制度顯性地表現(xiàn)出來(lái)便構(gòu)成了制度改革的轉(zhuǎn)制成本。目前學(xué)術(shù)上不同學(xué)者對(duì)轉(zhuǎn)制成本的統(tǒng)計(jì)口徑有所不同，其結(jié)果就大不相同，但最保守的估計(jì)到2010年我國(guó)養(yǎng)老保險(xiǎn)隱性債務(wù)也要達(dá)到4萬(wàn)億，2012年12月17日，中國(guó)社會(huì)科學(xué)院發(fā)布報(bào)告稱(chēng)：“中國(guó)14省份2011年養(yǎng)老金收不抵支，缺口達(dá)767億元�！泵鎸�(duì)我國(guó)養(yǎng)老金如此大的支付壓力，如何準(zhǔn)確確定養(yǎng)老金缺口規(guī)模，有效地籌集運(yùn)營(yíng)養(yǎng)老保險(xiǎn)基金，消化轉(zhuǎn)制成本便成為了我們今后重要的研究課題。 本文首先對(duì)遼寧省城鎮(zhèn)職工養(yǎng)老保險(xiǎn)制度轉(zhuǎn)型期的現(xiàn)狀進(jìn)行了描述。其次采用文獻(xiàn)分析法并查閱相關(guān)資料對(duì)遼寧省養(yǎng)老保險(xiǎn)轉(zhuǎn)型期出現(xiàn)的各種問(wèn)題進(jìn)行剖析。第三，運(yùn)用養(yǎng)老保險(xiǎn)精算模型對(duì)遼寧省城鎮(zhèn)職工養(yǎng)老保險(xiǎn)隱性債務(wù)以及轉(zhuǎn)制成本的規(guī)模進(jìn)行測(cè)算。第四，介紹了國(guó)外養(yǎng)老保險(xiǎn)轉(zhuǎn)制過(guò)程中消化轉(zhuǎn)制成本的成功經(jīng)驗(yàn)，通過(guò)對(duì)智利和哈薩克斯坦的科學(xué)方法的分析，從而啟發(fā)我們思考一些針對(duì)中國(guó)的特殊國(guó)情，遼寧的具體省情更適合的消化轉(zhuǎn)制成本的方式。第五，針對(duì)上述問(wèn)題提出消化轉(zhuǎn)制成本的對(duì)策。主要通過(guò)制度外的資金多元化籌集和制度內(nèi)的相關(guān)系數(shù)的調(diào)整達(dá)到消化轉(zhuǎn)制成本的目的。
[Abstract]:With the aggravation of global aging, many developed countries have moved from light society to aging society. Under the background of the whole world, our country also stepped into the aging society in 1998, the trend of "getting old before getting rich" is especially obvious for the developing China. The aggravation of the aging population in our country has brought us many social problems, such as the level of old-age care for the elderly, medical problems, pension institutions and so on. The problem of public pension payment pressure is the first to bear the brunt. In particular, it has become the focus of China's society. As an important old industrial base of our country, Liaoning Province has a large number of laid-off and unemployed people, many elderly poor groups, pension payment pressure is great, so whether the pension can pay for the future of the elderly pension insurance is particularly important. In order to satisfy the future pension payment and cope with the pressure of aging population, in 1998, through the system reform, our country changed the social pension insurance fund model from the pay-as-you-go system to the partial accumulation system. In order to cope with the pressure of aging population, the purpose of this paper is to preserve the social old-age care and strengthen the individual accumulation and the function of individual self-supporting security. Under the pattern of pay-as-you-go pension, the old-age pension of workers is guaranteed by the state. The pension that should be accumulated allows the state to invest in the scale construction of state-owned enterprises as a whole, accumulate the wealth of the country and increase the state-owned assets. Accordingly, the equity of worker pension becomes the liability of government to worker after system change. And this debt is manifested explicitly through the system to constitute the cost of system reform. At present, different scholars have different statistical calibre on the cost of system transformation, and the results are very different. However, the most conservative estimate is that by 2010, the implicit debt of China's pension insurance will also reach 4 trillion yuan. On December 17, 2012, The Chinese Academy of Social Sciences released a report saying: "the gap of pension income in 14 provinces in 2011 is 76.7 billion yuan." Facing the great payment pressure of pension in our country, how to accurately determine the scale of pension gap, how to raise the pension insurance fund effectively, and how to absorb the cost of system transformation has become an important research topic in the future. This paper first describes the status quo of Liaoning Province urban worker pension insurance system transition. Secondly, using literature analysis and consulting relevant data to analyze various problems in Liaoning pension insurance transition period. Thirdly, using the actuarial model of endowment insurance, this paper calculates the scale of implicit debt and system cost of urban workers' pension insurance in Liaoning province. Fourthly, it introduces the successful experiences of foreign countries in the process of pension insurance transformation, and through the analysis of the scientific methods of Chile and Kazakhstan, enlightens us to think about the special situation of China. Liaoning's specific provincial conditions more suitable for digestion of the cost of the transformation. Fifth, in view of the above problems, put forward the digestion of the cost of conversion countermeasures. The purpose of digesting the cost of transformation is mainly achieved by raising funds outside the system and adjusting the correlation coefficient within the system.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F842.67
本文編號(hào)：2298049
[Abstract]:With the aggravation of global aging, many developed countries have moved from light society to aging society. Under the background of the whole world, our country also stepped into the aging society in 1998, the trend of "getting old before getting rich" is especially obvious for the developing China. The aggravation of the aging population in our country has brought us many social problems, such as the level of old-age care for the elderly, medical problems, pension institutions and so on. The problem of public pension payment pressure is the first to bear the brunt. In particular, it has become the focus of China's society. As an important old industrial base of our country, Liaoning Province has a large number of laid-off and unemployed people, many elderly poor groups, pension payment pressure is great, so whether the pension can pay for the future of the elderly pension insurance is particularly important. In order to satisfy the future pension payment and cope with the pressure of aging population, in 1998, through the system reform, our country changed the social pension insurance fund model from the pay-as-you-go system to the partial accumulation system. In order to cope with the pressure of aging population, the purpose of this paper is to preserve the social old-age care and strengthen the individual accumulation and the function of individual self-supporting security. Under the pattern of pay-as-you-go pension, the old-age pension of workers is guaranteed by the state. The pension that should be accumulated allows the state to invest in the scale construction of state-owned enterprises as a whole, accumulate the wealth of the country and increase the state-owned assets. Accordingly, the equity of worker pension becomes the liability of government to worker after system change. And this debt is manifested explicitly through the system to constitute the cost of system reform. At present, different scholars have different statistical calibre on the cost of system transformation, and the results are very different. However, the most conservative estimate is that by 2010, the implicit debt of China's pension insurance will also reach 4 trillion yuan. On December 17, 2012, The Chinese Academy of Social Sciences released a report saying: "the gap of pension income in 14 provinces in 2011 is 76.7 billion yuan." Facing the great payment pressure of pension in our country, how to accurately determine the scale of pension gap, how to raise the pension insurance fund effectively, and how to absorb the cost of system transformation has become an important research topic in the future. This paper first describes the status quo of Liaoning Province urban worker pension insurance system transition. Secondly, using literature analysis and consulting relevant data to analyze various problems in Liaoning pension insurance transition period. Thirdly, using the actuarial model of endowment insurance, this paper calculates the scale of implicit debt and system cost of urban workers' pension insurance in Liaoning province. Fourthly, it introduces the successful experiences of foreign countries in the process of pension insurance transformation, and through the analysis of the scientific methods of Chile and Kazakhstan, enlightens us to think about the special situation of China. Liaoning's specific provincial conditions more suitable for digestion of the cost of the transformation. Fifth, in view of the above problems, put forward the digestion of the cost of conversion countermeasures. The purpose of digesting the cost of transformation is mainly achieved by raising funds outside the system and adjusting the correlation coefficient within the system.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F842.67
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