【摘要】：社會(huì)保障體系中的養(yǎng)老保險(xiǎn)制度一直是世界各國歷年來共同關(guān)注的重點(diǎn)話題,中國城鎮(zhèn)職工的養(yǎng)老保險(xiǎn)不僅關(guān)乎廣大城鎮(zhèn)職工收入的再分配,更是關(guān)系到職工退休后的生活保障,由此城鎮(zhèn)職工養(yǎng)老保險(xiǎn)格外受重視。我國1997年明確開始實(shí)施城鎮(zhèn)職工養(yǎng)老保險(xiǎn)社會(huì)統(tǒng)籌與個(gè)人賬戶相結(jié)合的“統(tǒng)賬結(jié)合”模式。二十年來,隨著我國人口結(jié)構(gòu)老齡化趨勢(shì)的發(fā)展和個(gè)人賬戶制度自身存在的缺陷等,我國養(yǎng)老保險(xiǎn)個(gè)人賬戶制度在發(fā)展過程中面臨一系列困境。鑒于此,本文嘗試研究城鎮(zhèn)職工個(gè)人賬戶養(yǎng)老金制度的完善策略。本文運(yùn)用文獻(xiàn)研究法和資料分析法詳細(xì)闡述了我國城鎮(zhèn)職工養(yǎng)老保險(xiǎn)個(gè)人賬戶制度的理論基礎(chǔ):生命周期消費(fèi)理論、父愛主義理論、委托代理理論。在這些理論研究基礎(chǔ)上探討了個(gè)人賬戶制度的發(fā)展歷程和現(xiàn)狀,分析了我國城鎮(zhèn)職工個(gè)人賬戶養(yǎng)老金制度出現(xiàn)的一些問題:個(gè)人賬戶的“空賬”規(guī)模越來越大、個(gè)人賬戶基金的投資運(yùn)營(yíng)困境、個(gè)人賬戶制度缺乏有效的監(jiān)管機(jī)制等等。帶著這些問題,從個(gè)人賬戶的構(gòu)成、費(fèi)用的繳納、計(jì)發(fā)和領(lǐng)取、以及個(gè)人賬戶基金的投資運(yùn)營(yíng)與監(jiān)管方面對(duì)新加坡、智利、瑞典三個(gè)國家的個(gè)人賬戶養(yǎng)老金制度進(jìn)行了深入的剖析和比較,并提煉出不同國家養(yǎng)老保險(xiǎn)制度對(duì)我國個(gè)人賬戶養(yǎng)老金制度的可借鑒之處。文章最后從本國國情出發(fā),綜合新加坡、智利、瑞典三國的經(jīng)驗(yàn),歸納了完善我國城鎮(zhèn)職工個(gè)人賬戶養(yǎng)老金制度的對(duì)策建議:首先從政府承擔(dān)轉(zhuǎn)制過程的成本、社會(huì)統(tǒng)籌和個(gè)人賬戶采取分賬式管理、實(shí)現(xiàn)基金的投資運(yùn)營(yíng)三方面總結(jié)了做實(shí)城鎮(zhèn)職工個(gè)人賬戶制度的方式;接著從明確基金投資主體、健全資本市場(chǎng)機(jī)制和合理選擇基金投資工具三方面探究了優(yōu)化我國城鎮(zhèn)職工個(gè)人賬戶基金投資運(yùn)營(yíng)的對(duì)策;最后,從健全個(gè)人賬戶制度的監(jiān)督法律法規(guī)體系和推行個(gè)人賬戶監(jiān)管的信息化與透明化兩方面概括了完善我國城鎮(zhèn)職工個(gè)人賬戶養(yǎng)老金制度監(jiān)管體系的建議。
[Abstract]:The old-age insurance system in the social security system has been a key topic of common concern all over the world over the years. The old-age insurance of urban workers in China is not only related to the redistribution of income of the vast number of urban workers. It is related to the life security of workers after retirement, so urban workers pension insurance is paid more attention. In 1997, China began to implement the combination of social planning and personal accounts of urban workers' pension insurance. In the past twenty years, with the development of the aging trend of population structure and the defects of the personal account system in China, the personal account system of the old-age insurance in China is facing a series of difficulties in the process of development. In view of this, this paper tries to study the perfect strategy of the personal account pension system of urban workers. This paper elaborates the theoretical basis of the personal account system of urban workers' pension insurance in China by using the method of literature research and data analysis: the theory of life cycle consumption, the theory of fatherhood and the theory of principal-agent. On the basis of these theoretical studies, this paper probes into the development course and present situation of the personal account system, and analyzes some problems arising from the personal account pension system of urban workers in China: the scale of "empty account" of personal account is getting larger and larger. Personal account fund investment and operation difficulties, personal account system lack of effective regulatory mechanism and so on. With these issues in mind, in terms of the composition of individual accounts, the payment of expenses, payment and collection, and the investment, operation and supervision of personal account funds to Singapore, Chile, This paper analyzes and compares the pension system of individual account in three countries of Sweden, and abstracts the reference points of pension system in different countries to the pension system of personal account in our country. Finally, according to the national conditions of our country and the experiences of Singapore, Chile and Sweden, this paper sums up the countermeasures and suggestions for perfecting the personal account pension system of urban workers in China: firstly, from the government to bear the cost of the transformation process, Social overall planning and individual accounts are managed in the form of separate accounts, and the three aspects of realizing the investment and operation of the fund sum up the ways of making the personal account system of urban workers and staff members solid; Then it explores the countermeasures of optimizing the investment and operation of the personal account fund of urban workers from three aspects: clear the main body of fund investment, perfect the mechanism of capital market and reasonable choice of fund investment tool; Finally, the suggestions of perfecting the supervision system of personal account pension system of urban workers are summarized from the aspects of perfecting the supervision system of personal account system and the informatization and transparency of implementing the supervision of personal account system.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F842.67

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