中國個人養(yǎng)老金計劃的發(fā)展探析
發(fā)布時間：2019-02-16 12:26
【摘要】：伴隨著中國經(jīng)濟(jì)的發(fā)展、社會進(jìn)步以及日益加劇的人口老齡化趨勢,養(yǎng)老保障問題己成為全社會所關(guān)心的重點問題。為了積極應(yīng)對人口老齡化所帶來的挑戰(zhàn),實現(xiàn)養(yǎng)老保障體系的可持續(xù)發(fā)展,合理劃分政府、市場、企業(yè)、個人和家庭的養(yǎng)老保障責(zé)任,發(fā)展多層次養(yǎng)老保障體系正在成為中國養(yǎng)老保障制度改革的目標(biāo)所在。構(gòu)建和發(fā)展多層次養(yǎng)老保障體系,關(guān)鍵在于改革現(xiàn)行國家基本養(yǎng)老保險制度安排,并積極推進(jìn)企業(yè)年金和個人養(yǎng)老金計劃市場的發(fā)展。國家基本養(yǎng)老保險制度歷經(jīng)三十余年的改革和發(fā)展,現(xiàn)階段正在趨于逐步定型之中；企業(yè)年金制度建設(shè)也推進(jìn)了近十年,但企業(yè)年金的發(fā)展距離養(yǎng)老保障制度改革的目標(biāo)還有很大的差距。推進(jìn)中國多層次養(yǎng)老保障體系建設(shè)的發(fā)展,在加快企業(yè)年金制度改革的同時,需要充分重視個人養(yǎng)老金計劃的發(fā)展。 論文基于構(gòu)建和發(fā)展多層次養(yǎng)老保障體系的政策目標(biāo),在系統(tǒng)梳理個人養(yǎng)老金計劃的理論基礎(chǔ)以及典型國家個人養(yǎng)老金計劃發(fā)展的經(jīng)驗基礎(chǔ)之上,結(jié)合上海和天津濱海個人養(yǎng)老金計劃的試點情況,深入分析了個人養(yǎng)老金計劃發(fā)展的動力及其制約因素,進(jìn)而提出推進(jìn)中國個人養(yǎng)老金計劃市場發(fā)展的若干具體建議。具體來說,論文的主要內(nèi)容包括： 第一部分：主要闡述選題的意義和研究的價值。從人口老齡化和完善多層次養(yǎng)老保障體系的角度談選題的理論意義和現(xiàn)實價值,并簡要梳理了有關(guān)多層次養(yǎng)老保障以及個人養(yǎng)老金計劃發(fā)展問題的相關(guān)文獻(xiàn)。 第二部分：界定了個人養(yǎng)老金計劃的基本內(nèi)涵、個人養(yǎng)老金計劃的運行機(jī)制、個人養(yǎng)老金計劃的特征,并梳理了個人養(yǎng)老金計劃的基礎(chǔ)理論,包括混合福利經(jīng)濟(jì)理論、生命周期假說以及持久收入假說。 第三部分：介紹典型國家個人養(yǎng)老金計劃的發(fā)展的歷程、運行機(jī)制并總結(jié)其發(fā)展經(jīng)驗。論文分別介紹美國的個人退休賬戶和英國的個人養(yǎng)老金計劃的發(fā)展歷程,運行機(jī)制和制度背景,并總結(jié)其發(fā)展的經(jīng)驗。美國和英國個人養(yǎng)老金計劃市場的發(fā)展經(jīng)驗包括：政府對制度的規(guī)范和監(jiān)督,稅收政策的支持；金融體系的支撐；個人養(yǎng)老金計劃制度的不斷創(chuàng)新；社會政策宣傳的引導(dǎo)。 第四部分;我國個人養(yǎng)老保險的試點情況以及試點經(jīng)驗。分別介紹天津和上海的個人延稅型養(yǎng)老保險的試點。我國個人養(yǎng)老金計劃試點地區(qū)暴露出來的問題包括：采用的制度模式單一；政府的政策支持不到位以及部門之間的利益糾葛等。 第五部分：結(jié)合我國實際情況分析了我國發(fā)展個人養(yǎng)老金計劃的動力和阻礙因素。我國個人養(yǎng)老金計劃發(fā)展的動力主要包括：我國老齡化的趨勢下,對個人儲蓄型養(yǎng)老保險的巨大需求；在我國層次的保障模式中,正式的制度保障不足,為個人養(yǎng)老金計劃的發(fā)展預(yù)留了空間；居民的高儲蓄,銀行儲蓄的無效率,為個人養(yǎng)老金計劃的發(fā)展提供了資金來源。我國個人養(yǎng)老金計劃發(fā)展的阻礙因素主要包括：政府對個人養(yǎng)老金計劃的制度定位不清,在制度、政策上的限制；稅收體系對發(fā)展個人養(yǎng)老金計劃的制約；金融體系的不完善制約個人養(yǎng)老金計劃的發(fā)展；我國居民較難接受金融化的養(yǎng)老安排。 第六部分：結(jié)合前面章節(jié)的經(jīng)驗和結(jié)論,提出發(fā)展我國的個人養(yǎng)老金計劃的策略和思路。具體包括以下幾個方面：多樣化的制度設(shè)計及鼓勵金融機(jī)構(gòu)的參與；繳費水平的合理設(shè)定和待遇給付的年金化發(fā)放；建立最低投資收益擔(dān)保制度和明確個人投資選擇權(quán)。 限于作者的認(rèn)識能力有限,本文不敢奢談創(chuàng)新之處,如果說論文還有所貢獻(xiàn)的話,主要是提出了要重視發(fā)展個人養(yǎng)老金計劃市場這一命題,并初步分析了個人養(yǎng)老金計劃的諸多要素,探析了個人養(yǎng)老金計劃的發(fā)展動力以及制約因素,并就如何推進(jìn)中國個人養(yǎng)老金計劃市場的發(fā)展提出了一些粗淺的建議。
[Abstract]:With the development of the Chinese economy, the social progress and the increasing trend of the aging population, the problem of the security of the aged has become the key problem of the whole society. In order to respond positively to the challenges posed by the aging of the population, to realize the sustainable development of the old-age security system, it is the goal of the reform of the old-age security system in China. The key to the construction and development of the multi-level pension system lies in the reform of the current system of the basic endowment insurance system in the country and the development of the enterprise annuity and the individual pension plan. After more than 30 years of reform and development of the national basic endowment insurance system, the current stage is in the process of gradually shaping; the construction of the enterprise annuity system has also been advanced in the last ten years, but the development of the enterprise annuity system has a great gap with the goal of the reform of the old-age security system. To promote the development of the construction of the multi-level pension system in China, it is necessary to pay great attention to the development of the individual pension plan while accelerating the reform of the enterprise annuity system. Based on the policy objective of constructing and developing the multi-level pension system, the paper combines the theoretical basis of the individual pension plan and the experience of the development of the typical national pension plan, and combines the pilot situation of the Shanghai and Tianjin Binhai Personal Pension Plan. In this paper, the motive force and the restricting factors of the development of the personal pension plan are deeply analyzed, and some concrete constructions of the development of China's personal pension plan are put forward. Discussion. In particular, the main content package of the paper The first part: the first part: the meaning and the study of the selection of the subject On the basis of the aging of the population and the improvement of the multi-level old-age security system, the theoretical and practical value of the topic is discussed, and the phases of the multi-level pension security and the development of the individual pension plan are briefly reviewed. The second part: defines the basic connotation of the individual pension plan, the operating mechanism of the individual pension plan, the characteristics of the individual pension plan, and the basic theory of the individual pension plan, including the mixed welfare economic theory, the life cycle hypothesis and the holding The third part: the course and mechanism of the development of the typical country's personal pension plan. In this paper, the development history, operation mechanism and system background of the individual retirement account and the UK's personal pension plan are presented in this paper. The experience of the development of the United States and the United Kingdom's personal pension plan market includes the government's regulation and supervision of the system, the support of the tax policy, the support of the financial system, the innovation of the individual pension plan system, and the society. The guiding of policy propaganda. Part four: the test of personal endowment insurance in our country Point situation and pilot experience. Introduction to personal extension of Tianjin and Shanghai, respectively The pilot of the tax-type old-age insurance. The problems exposed in the pilot area of China's personal pension plan include the single system model adopted; the government's policy support is not in place and the department The fifth part: In the light of the actual situation of our country, we analyze the development of the individual's pension in our country The motive force and the obstruction factor of the gold plan. The motive force of the development of the personal pension plan of our country mainly includes: under the trend of the aging of our country, the huge demand for the personal savings-type old-age insurance; in the guarantee mode of our country, the formal system guarantee is not enough, it is for the individual to provide for the old-age The development of the gold plan has reserved space; the high savings of the population, the inefficiency of bank savings, and the personal pension The development of China's personal pension plan has provided a source of funds. The main obstacles to the development of the personal pension plan of our country include: the government's position on the individual's pension plan is not clear, the system and the policy are limited, the tax system is restricted to the development of the individual pension plan, and the imperfect system of the financial system The development of the personal pension plan; the population of our country The sixth part: combining the experiences and conclusions of the previous chapters, put forward the development of our country. The strategy and thought of the individual pension plan, including the following aspects: the diversified system design and the encouragement of the participation of the financial institution; the reasonable setting of the payment level and the annual golden release of the treatment benefits; and the establishment of the minimum investment income support The author's understanding ability is limited, and the paper does not dare to talk about the place of innovation. If the thesis also contributes, it is mainly to put forward the proposition that the development of the personal pension plan market is to be paid attention to, and the preliminary This paper analyzes the elements of the personal pension plan, analyzes the development power and the restriction factors of the individual pension plan, and advances China's personal pension plan.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.6
本文編號：2424450
[Abstract]:With the development of the Chinese economy, the social progress and the increasing trend of the aging population, the problem of the security of the aged has become the key problem of the whole society. In order to respond positively to the challenges posed by the aging of the population, to realize the sustainable development of the old-age security system, it is the goal of the reform of the old-age security system in China. The key to the construction and development of the multi-level pension system lies in the reform of the current system of the basic endowment insurance system in the country and the development of the enterprise annuity and the individual pension plan. After more than 30 years of reform and development of the national basic endowment insurance system, the current stage is in the process of gradually shaping; the construction of the enterprise annuity system has also been advanced in the last ten years, but the development of the enterprise annuity system has a great gap with the goal of the reform of the old-age security system. To promote the development of the construction of the multi-level pension system in China, it is necessary to pay great attention to the development of the individual pension plan while accelerating the reform of the enterprise annuity system. Based on the policy objective of constructing and developing the multi-level pension system, the paper combines the theoretical basis of the individual pension plan and the experience of the development of the typical national pension plan, and combines the pilot situation of the Shanghai and Tianjin Binhai Personal Pension Plan. In this paper, the motive force and the restricting factors of the development of the personal pension plan are deeply analyzed, and some concrete constructions of the development of China's personal pension plan are put forward. Discussion. In particular, the main content package of the paper The first part: the first part: the meaning and the study of the selection of the subject On the basis of the aging of the population and the improvement of the multi-level old-age security system, the theoretical and practical value of the topic is discussed, and the phases of the multi-level pension security and the development of the individual pension plan are briefly reviewed. The second part: defines the basic connotation of the individual pension plan, the operating mechanism of the individual pension plan, the characteristics of the individual pension plan, and the basic theory of the individual pension plan, including the mixed welfare economic theory, the life cycle hypothesis and the holding The third part: the course and mechanism of the development of the typical country's personal pension plan. In this paper, the development history, operation mechanism and system background of the individual retirement account and the UK's personal pension plan are presented in this paper. The experience of the development of the United States and the United Kingdom's personal pension plan market includes the government's regulation and supervision of the system, the support of the tax policy, the support of the financial system, the innovation of the individual pension plan system, and the society. The guiding of policy propaganda. Part four: the test of personal endowment insurance in our country Point situation and pilot experience. Introduction to personal extension of Tianjin and Shanghai, respectively The pilot of the tax-type old-age insurance. The problems exposed in the pilot area of China's personal pension plan include the single system model adopted; the government's policy support is not in place and the department The fifth part: In the light of the actual situation of our country, we analyze the development of the individual's pension in our country The motive force and the obstruction factor of the gold plan. The motive force of the development of the personal pension plan of our country mainly includes: under the trend of the aging of our country, the huge demand for the personal savings-type old-age insurance; in the guarantee mode of our country, the formal system guarantee is not enough, it is for the individual to provide for the old-age The development of the gold plan has reserved space; the high savings of the population, the inefficiency of bank savings, and the personal pension The development of China's personal pension plan has provided a source of funds. The main obstacles to the development of the personal pension plan of our country include: the government's position on the individual's pension plan is not clear, the system and the policy are limited, the tax system is restricted to the development of the individual pension plan, and the imperfect system of the financial system The development of the personal pension plan; the population of our country The sixth part: combining the experiences and conclusions of the previous chapters, put forward the development of our country. The strategy and thought of the individual pension plan, including the following aspects: the diversified system design and the encouragement of the participation of the financial institution; the reasonable setting of the payment level and the annual golden release of the treatment benefits; and the establishment of the minimum investment income support The author's understanding ability is limited, and the paper does not dare to talk about the place of innovation. If the thesis also contributes, it is mainly to put forward the proposition that the development of the personal pension plan market is to be paid attention to, and the preliminary This paper analyzes the elements of the personal pension plan, analyzes the development power and the restriction factors of the individual pension plan, and advances China's personal pension plan.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.6
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