本文選題：養(yǎng)老保險(xiǎn)模式　切入點(diǎn)：繳費(fèi)率　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：中國和日本同為亞洲國家，，由于社會制度和經(jīng)濟(jì)發(fā)展水平的不同，導(dǎo)致了兩國養(yǎng)老保險(xiǎn)制度的模式及水平也存在較大差別。日本建立養(yǎng)老保險(xiǎn)制度體系的時(shí)間點(diǎn)與中國大體相似，但日本養(yǎng)老保險(xiǎn)制度的完善程度卻遠(yuǎn)遠(yuǎn)超過中國。日本現(xiàn)行的“全民皆年金”的養(yǎng)老保險(xiǎn)制度是在不斷改革的過程中逐步形成的，養(yǎng)老保險(xiǎn)的繳費(fèi)率隨經(jīng)濟(jì)發(fā)展水平變化，維持在適度水平；覆蓋率、替代率與養(yǎng)老保險(xiǎn)支出水平都處于較高水平，養(yǎng)老保險(xiǎn)在制度的設(shè)計(jì)上體現(xiàn)了不同角色的責(zé)任分擔(dān)，為應(yīng)對人口老齡化的快速發(fā)展及時(shí)的做出了制度調(diào)整。與日本相比，中國養(yǎng)老保險(xiǎn)制度很長一段時(shí)間里是以城鎮(zhèn)企業(yè)職工為主要保障對象，忽略了其他群體的養(yǎng)老保障與養(yǎng)老需求。經(jīng)過不斷的發(fā)展和完善，中國新的城鄉(xiāng)養(yǎng)老保險(xiǎn)制度體系初步建立，很多制度細(xì)節(jié)都還在探討計(jì)劃之中，養(yǎng)老保險(xiǎn)的覆蓋面和待遇水平都需要進(jìn)一步的提高。因此，本文將中國與日本養(yǎng)老保險(xiǎn)繳費(fèi)與給付水平相比較，借鑒日本在制度實(shí)施和提高保障水平上的成功經(jīng)驗(yàn)，中國應(yīng)通過建立全民覆蓋型養(yǎng)老保障模式、擴(kuò)大養(yǎng)老保險(xiǎn)覆蓋范圍并提高質(zhì)量、縮小城鄉(xiāng)差距、加快推進(jìn)城鄉(xiāng)養(yǎng)老保險(xiǎn)體系一體化進(jìn)程。 本文共分七個(gè)部分：第一部分是緒論，主要闡述了本文研究的目的及意義、國內(nèi)外的文獻(xiàn)綜述、研究思路和主要內(nèi)容、研究方法、可能的創(chuàng)新之處及不足。第二部分是相關(guān)概念的界定及理論基礎(chǔ)，詳細(xì)介紹了養(yǎng)老保險(xiǎn)制度、養(yǎng)老保險(xiǎn)繳費(fèi)率和替代率等基礎(chǔ)概念，深刻理解了生命周期理論、代際交疊模型、社會養(yǎng)老保險(xiǎn)等基礎(chǔ)理論。第三部分對中日養(yǎng)老保險(xiǎn)的制度模式進(jìn)行了系統(tǒng)描述，從兩國養(yǎng)老保險(xiǎn)的發(fā)展過程、體系結(jié)構(gòu)、保障對象及覆蓋面、繳費(fèi)與給付模式和養(yǎng)老保險(xiǎn)基金的運(yùn)營管理幾方面進(jìn)行了比較。第四部分首先對養(yǎng)老保險(xiǎn)繳費(fèi)與給付的理論模型進(jìn)行闡述，介紹了現(xiàn)收現(xiàn)付模型和個(gè)人帳戶模型，然后介紹了中日養(yǎng)老保險(xiǎn)繳費(fèi)與給付水平的變遷。第五部分和第六部分分別運(yùn)用數(shù)據(jù)分析法比較了現(xiàn)階段中日養(yǎng)老保險(xiǎn)的繳費(fèi)率、養(yǎng)老保險(xiǎn)繳費(fèi)負(fù)擔(dān)水平、替代率、養(yǎng)老保險(xiǎn)支出水平、養(yǎng)老保險(xiǎn)收支比等情況。第七部分根據(jù)以上的對比分析，得出日本養(yǎng)老保險(xiǎn)對中國的啟示，并提出相關(guān)的政策建議。
[Abstract]:China and Japan are both Asian countries. Due to differences in social systems and economic development levels, This has led to a great difference in the mode and level of the old-age insurance system between the two countries. The timing of the establishment of the pension insurance system in Japan is roughly similar to that in China. However, the degree of perfection of Japan's endowment insurance system is far greater than that of China. The current pension insurance system of "all annuity for all" in Japan is gradually formed in the process of continuous reform, and the contribution rate of pension insurance varies with the level of economic development. The coverage rate, substitution rate and pension insurance expenditure level are all in a high level. The design of the pension insurance system reflects the sharing of responsibilities of different roles. In order to cope with the rapid development of the aging population, a timely system adjustment has been made. Compared with Japan, China's old-age insurance system has been the main object of protection for urban enterprise workers for a long time. After continuous development and improvement, China's new urban and rural old-age insurance system has been initially established, and many details of the system are still under discussion. The coverage and treatment level of pension insurance need to be further improved. Therefore, this paper compares the payment and payment level of pension insurance between China and Japan, and draws lessons from the successful experience of Japan in implementing the system and improving the level of security. China should expand the coverage of pension insurance and improve its quality, narrow the gap between urban and rural areas, and accelerate the integration of urban and rural old-age insurance system through the establishment of universal coverage pension security model. This paper is divided into seven parts: the first part is the introduction, mainly describes the purpose and significance of this study, literature review at home and abroad, research ideas and main content, research methods, The second part is the definition and theoretical basis of related concepts, including the basic concepts of pension insurance system, contribution rate and substitution rate of pension insurance, and a profound understanding of life cycle theory, intergenerational overlap model, etc. The third part systematically describes the system model of the pension insurance in China and Japan, including the development process, the system structure, the object and the coverage of the pension insurance in the two countries. In the 4th part, the theoretical model of payment and payment of pension insurance is introduced, and the pay-as-you-go model and the personal account model are introduced. Then it introduces the changes of the level of payment and payment of pension insurance between China and Japan. Part 5th and part 6th use data analysis method to compare the contribution rate, the burden level and the substitution rate of the contributions of the pension insurance in China and Japan at the present stage. According to the above comparative analysis, the 7th part draws the enlightenment of Japanese pension insurance to China, and puts forward some relevant policy suggestions.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842.67;F843.13

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