本文選題：公共養(yǎng)老金制度 + 經(jīng)濟效應(yīng)��； 參考：《華東師范大學(xué)》2013年博士論文

【摘要】：公共養(yǎng)老金制度不僅是現(xiàn)代國家的一項重要社會保障制度,也是一項至關(guān)重要的社會經(jīng)濟制度,建立和健全與社會經(jīng)濟發(fā)展水平相適應(yīng)的公共養(yǎng)老金制度是現(xiàn)代社會協(xié)調(diào)發(fā)展的必然要求,也是維持社會穩(wěn)定和國家長治久安的重要保證。本文在闡述日本公共養(yǎng)老金制度的歷史演變和改革歷程的基礎(chǔ)上,重點考察日本公共養(yǎng)老金制度的經(jīng)濟效應(yīng),特別是日本公共養(yǎng)老金制度對企業(yè)發(fā)展、勞動力市場、社會儲蓄、國民消費和國家財政等方面的影響,深入分析日本養(yǎng)老金制度改革對公共養(yǎng)老金的財政收支、公共養(yǎng)老基金以及不同年代人們的養(yǎng)老負(fù)擔(dān)和養(yǎng)老金受益水平的影響等,指出日本公共養(yǎng)老金的制度缺陷與發(fā)展方向,為日本今后進(jìn)一步改革和完善公共養(yǎng)老金制度提供政策建議。 目前來說,日本公共養(yǎng)老金制度的問題主要體現(xiàn)在“制度體系問題”和“財政問題”兩個方面。“制度體系問題”是指,日本公共養(yǎng)老金制度的適用范圍以及基本養(yǎng)老金和報酬比例養(yǎng)老金的功能定位等存在較大問題,公共養(yǎng)老金制度的公平與效率有待提高�！柏斦䥺栴}”是指由于人口結(jié)構(gòu)的急劇變化,日本現(xiàn)收現(xiàn)付制的公共養(yǎng)老金制度面臨越來越嚴(yán)重的財務(wù)危機,國家財政壓力加大。 首先,本文結(jié)合公共養(yǎng)老金制度產(chǎn)生的社會經(jīng)濟背景和經(jīng)濟理論基礎(chǔ),論述日本國民的晚年生活對公共養(yǎng)老金的高度依賴性,指出公共養(yǎng)老制度在日本現(xiàn)代社會經(jīng)濟中的重要作用,并通過對日本公共養(yǎng)老金制度的歷史演變的梳理,著重分析第二次世界大戰(zhàn)后日本公共養(yǎng)老金制度的改革與發(fā)展,特別是對“國民皆年金”公共養(yǎng)老金制度的構(gòu)建、兩層次公共養(yǎng)老金制度構(gòu)架的形成、“宏觀經(jīng)濟浮動率調(diào)整機制”的引入等幾次具有里程碑意義的公共養(yǎng)老金制度改革進(jìn)行深入剖析,指出不同時期日本公共養(yǎng)老金制度的改革重點及其特征。 其次,論述日本現(xiàn)行公共養(yǎng)老金制度的基本框架和制度模型,詳細(xì)分析國民養(yǎng)老金、厚生養(yǎng)老金和共濟養(yǎng)老金三大公共養(yǎng)老金的財政模式、繳費狀況和受益水平等,深入論證2004年日本公共養(yǎng)老金制度改革引入的“宏觀經(jīng)濟浮動率調(diào)整機制”作為日本獨特的養(yǎng)老金核算方式的實際效應(yīng)及其意義所在,并著重剖析日本公共養(yǎng)老金的財政狀況、公共養(yǎng)老基金的運營效益和日本現(xiàn)行公共養(yǎng)老金制度對社會經(jīng)濟其他方面的影響,特別是對企業(yè)發(fā)展、勞動力市場、國民儲蓄和家庭消費等方面的影響,重點考察日本公共養(yǎng)老金制度的社會經(jīng)濟效應(yīng),進(jìn)而總結(jié)得出人口老齡化背景下日本公共養(yǎng)老金的制度缺陷。 再次,在比較分析各種改革方案和制度爭議的基礎(chǔ)上指出日本公共養(yǎng)老金制度的發(fā)展方向和改革路徑,特別是對各方熱議的將公共養(yǎng)老金的財源由“社會養(yǎng)老保險費”改為“消費稅”、改現(xiàn)行的“現(xiàn)收現(xiàn)付制”財政方式為“基金積累制”的財政方式、公共養(yǎng)老金制度的一體化改革以及如何縮小公共養(yǎng)老金的代際差別等問題進(jìn)行深入剖析,為今后日本公共養(yǎng)老金制度的進(jìn)一步改革與發(fā)展提出政策建議。 最后,文章將在總結(jié)日本公共養(yǎng)老金制度的改革經(jīng)驗與教訓(xùn)的基礎(chǔ)上,結(jié)合中國基本養(yǎng)老金制度的發(fā)展現(xiàn)狀,分析今后中國基本養(yǎng)老金制度可能的發(fā)展方向和政策選擇。 日本的公共養(yǎng)老金制度包含兩個層次,第一層次是以符合年齡條件的所有國民為參保對象的國民養(yǎng)老金(也稱為基本養(yǎng)老金)制度,第二層次是以一般企業(yè)職工為參保對象的厚生養(yǎng)老金制度和以公務(wù)員等公職人員為參保對象的共濟養(yǎng)老金制度所構(gòu)成的雇員養(yǎng)老金制度。國民養(yǎng)老金的參保對象按其職業(yè)的不同可以分為第1號被保險人(農(nóng)林漁業(yè)等自營業(yè)者)、第2號被保險人(加入厚生養(yǎng)老金和共濟養(yǎng)老金的人員)和第3號被保險人(第2號被保險人的配偶)。以第1號被保險人為參保對象的國民養(yǎng)老金于2002年開始出現(xiàn)財務(wù)收支赤字,之后,國民養(yǎng)老金的財務(wù)赤字不斷擴大。1998年,厚生養(yǎng)老金的收支盈余開始逐漸減少,至2003年日本厚生養(yǎng)老金也出現(xiàn)了財務(wù)赤字,2005年以后,失業(yè)率的上升和經(jīng)濟的不景氣更是大大影響了厚生養(yǎng)老金保險費的收繳,日本厚生養(yǎng)老金的財務(wù)赤字迅速擴大,而且,日本的各類共濟養(yǎng)老金制度因為參保人數(shù)的減少和領(lǐng)取共濟養(yǎng)老金人數(shù)的增加也陸續(xù)出現(xiàn)財務(wù)赤字。 為應(yīng)對日益嚴(yán)峻的人口少子化和老齡化問題、解決越來越嚴(yán)重的養(yǎng)老金財政赤字,20世紀(jì)80年代以來日本不斷提高公共養(yǎng)老金的保險費(率)、下調(diào)公共養(yǎng)老金的支付乘數(shù),并逐步延遲領(lǐng)取公共養(yǎng)老金的起始年齡等,從而引發(fā)了公共養(yǎng)老金受益水平的代際不公和養(yǎng)老負(fù)擔(dān)不斷加重等一系列問題,因此,2004年日本又進(jìn)行了一次公共養(yǎng)老金制度改革,旨在能夠構(gòu)建一個“一百年安心”的公共養(yǎng)老金制度。此次養(yǎng)老金制度改革規(guī)定：2017年后不再上調(diào)公共養(yǎng)老金的保險費(率),引入“宏觀經(jīng)濟浮動率調(diào)整機制”以合理調(diào)整公共養(yǎng)老金的支付標(biāo)準(zhǔn),維持公共養(yǎng)老金財政的可持續(xù)發(fā)展,增強人們對公共養(yǎng)老金制度的信任感。但是,由于日本經(jīng)濟長期以來處于通貨緊縮的狀態(tài),“宏觀經(jīng)濟浮動率調(diào)整機制”很難充分發(fā)揮作用,加之日本國民養(yǎng)老金的空洞化問題和公共養(yǎng)老金制度內(nèi)的不公平現(xiàn)象等一直未能得到有效解決,日本國民對公共養(yǎng)老金制度的可持續(xù)發(fā)展依然抱有懷疑態(tài)度,日本政府必須在盡快擺脫經(jīng)濟困境的基礎(chǔ)上,進(jìn)一步深化改革公共養(yǎng)老金制度,提高日本公共養(yǎng)老金制度的公平性與穩(wěn)定性,充分發(fā)揮公共養(yǎng)老金制度的積極效應(yīng)促進(jìn)社會經(jīng)濟的發(fā)展。此外,由于日本現(xiàn)行的公共養(yǎng)老金制度采取的“修正式的基金積累制”(基金積累制+現(xiàn)收現(xiàn)付制)財政方式,日本目前仍保有約120萬億日元的公共養(yǎng)老基金,對已有的養(yǎng)老基金如何進(jìn)行投資運作以提高養(yǎng)老基金的投資收益率、彌補公共養(yǎng)老金收支失衡的問題,這也成為日本公共養(yǎng)老金制度今后改革的重要問題之一。 日本公共養(yǎng)老金制度對社會經(jīng)濟的影響主要表現(xiàn)在以下幾個方面：①企業(yè)的生產(chǎn)成本增加,降低了企業(yè)的國際競爭力,惡化了國內(nèi)投資環(huán)境；②勞動力需求市場受到抑制,社會產(chǎn)能下降,勞動生產(chǎn)率的增長受到一定影響；③個人和家庭的消費不足,進(jìn)一步加劇了消費市場的低迷；④個人和家庭的儲蓄下降,國家的財政壓力加大,日本公共養(yǎng)老金制度的公平性與穩(wěn)定性較差。 關(guān)于日本公共養(yǎng)老金制度進(jìn)一步改革的措施,日本的公共養(yǎng)老金制度有必要根據(jù)人口結(jié)構(gòu)和社會經(jīng)濟的變化進(jìn)行相應(yīng)改革,提高公共養(yǎng)老金制度的公平性和穩(wěn)定性,有效解決公共養(yǎng)老金的財務(wù)收支赤字,以保障養(yǎng)老金制度的健康發(fā)展。首先,對于公共養(yǎng)老金制度體系的改革：①改固定保險費為國民養(yǎng)老金保險費率,切實解決國民養(yǎng)老金空洞化問題；②將非正式職工納入厚生養(yǎng)老金制度、擴大厚生養(yǎng)老金制度的參保范圍,提高公共養(yǎng)老金制度的公平性；③規(guī)定第3號被保險人的養(yǎng)老保險費由第3號被保險人家庭承擔(dān),消除公共養(yǎng)老金制度內(nèi)的不公平現(xiàn)象；④設(shè)立報酬比例養(yǎng)老金個人賬戶(基金積累制),基本養(yǎng)老金采取現(xiàn)收現(xiàn)付制財政方式,確保高齡老年人的養(yǎng)老金收入；⑤統(tǒng)一厚生養(yǎng)老金和共濟養(yǎng)老金的保險費率和參保條件,逐步將共濟養(yǎng)老金并入厚生養(yǎng)老金制度,促進(jìn)公共養(yǎng)老金制度的一體化改革。其次,有效解決公共養(yǎng)老金財務(wù)赤字：①鼓勵老年人繼續(xù)就業(yè)、適度延遲領(lǐng)取公共養(yǎng)老金的起始年齡,緩解勞動人口不足和公共養(yǎng)老金的財政壓力；②上調(diào)浮動調(diào)整率、延長“宏觀經(jīng)濟浮動率調(diào)整機制”的實施年限,適度抑制公共養(yǎng)老金受益水平的上漲幅度；③降低高收入家庭的養(yǎng)老金支付標(biāo)準(zhǔn)、依據(jù)在職人員與退休人員的比例確定保險費率,確保公共養(yǎng)老金收益率的相對平衡；④設(shè)立專門的以提高福利為目的消費稅或者提高現(xiàn)有的消費稅稅率,提高公共養(yǎng)老基金的運營收益,盡可能在保障公共養(yǎng)老金財務(wù)平衡的基礎(chǔ)上實現(xiàn)公共養(yǎng)老金制度的公平與穩(wěn)定,促進(jìn)公共養(yǎng)老金制度的可持續(xù)發(fā)展。 在人口老齡化進(jìn)程不斷加劇的社會背景下,中國的基本養(yǎng)老金制度改革應(yīng)從日本的公共養(yǎng)老金制度改革中吸取一定的經(jīng)驗與教訓(xùn)。首先,我國應(yīng)適度提高退休年齡,延遲領(lǐng)取公共養(yǎng)老金的起始年齡,有效解決養(yǎng)老金的資金缺問題口；其次,拓展籌資渠道,加大政府對養(yǎng)老金的財政投入,提高社會保障支出費用占財政支出與國內(nèi)生產(chǎn)總值的比例,提高老年人的生活水平；再次,提高基本養(yǎng)老金的統(tǒng)籌水平,統(tǒng)一基本養(yǎng)老金的繳費與支付,消除不同地區(qū)、不同行業(yè)之間的養(yǎng)老金負(fù)擔(dān)與受益水平的差異,并逐步推進(jìn)公共養(yǎng)老金制度的一體化改革,消除制度內(nèi)的不公平現(xiàn)象；最后,將社會統(tǒng)籌基金與個人賬戶基金實行分賬管理,積極拓展養(yǎng)老基金的投資渠道,規(guī)范養(yǎng)老基金的投資運營模式,構(gòu)建安全、高效的養(yǎng)老基金運營機制,培育一批具有較強投資能力的養(yǎng)老基金管理機構(gòu),提高公共養(yǎng)老基金的抗風(fēng)險能力。
[Abstract]:The public pension system is not only an important social security system in the modern country, but also a vital social and economic system. The establishment and improvement of the public pension system adapted to the level of social and economic development is an inevitable requirement for the coordinated development of modern society. It is also an important guarantee for maintaining social stability and the long-term stability of the country. On the basis of the historical evolution and reform process of the Japanese public pension system, this paper focuses on the economic effects of the Japanese public pension system, especially the influence of the Japanese public pension system on the enterprise development, the labor market, the social savings, the national consumption and the national finance and so on, and analyzes the Japanese Pension in depth. The system reform has the influence on the financial revenue and expenditure of the public pension, the public pension fund and the people's pension burden and the benefit level of the pension in different years. It points out the institutional defects and development direction of the Japanese public pension, and provides the policy suggestions for the further reform and improvement of the public pension system in the future.
At present, the problems of the Japanese public pension system are mainly reflected in the two aspects of "system system problem" and "financial problem". "System system problem" means that the applicable scope of the Japanese public pension system and the functional orientation of the basic pension and remuneration proportion of the pension system are big problems, and the public pension system is the main problem. The "financial problem" means that due to the dramatic change in the population structure, the public pension system in Japan is facing more and more serious financial crisis, and the state financial pressure is increasing.
First of all, this paper, based on the social and economic background and economic theory basis produced by the public pension system, expounds the high dependence of the Japanese nationals on the public pension in their late years, points out the important role of the public pension system in the Japanese modern social economy, and focuses on the historical evolution of the Japanese public pension system. This paper analyzes the reform and development of the public pension system in Japan after the Second World War, especially the construction of the public pension system of "the national annuity", the formation of the two level public pension system structure, the introduction of the "macro economic floating rate adjustment mechanism" and several milestone public pension system reform. Through in-depth analysis, the key points and characteristics of Japan's public pension system reform in different periods are pointed out.
Secondly, the basic framework and system model of the current public pension system in Japan are discussed, and the financial models of the three public pension, the payment status and the benefit level are analyzed in detail, and the adjustment of the macroeconomic floating rate introduced in the reform of the Japanese public pension system in 2004 is demonstrated in detail. The mechanism "is the actual effect and significance of Japan's unique pension accounting method, and focuses on the financial situation of the Japanese public pension, the operating benefit of the public pension fund and the influence of the current public pension system in Japan on the other aspects of the economy, especially the development of the enterprise, the labor market, the national savings and the national savings. The influence of household consumption on the social and economic effects of the Japanese public pension system is focused on, and the institutional defects of the Japanese public pension under the background of population aging are summarized.
Thirdly, on the basis of the comparison and analysis of various reform schemes and system disputes, the development direction and reform path of the Japanese public pension system are pointed out, especially the "social pension insurance premium" is changed into "consumption tax" for the public pension funds, and the current "cash payment system" is replaced by the "fund accumulation". The financial mode of "tired system", the integration of public pension system and how to reduce the intergenerational differences of public pension are deeply analyzed, and the policy suggestions for the further reform and development of the Japanese public pension system in the future are put forward.
Finally, on the basis of summarizing the experience and lessons of the reform of the Japanese public pension system, this article will analyze the possible development direction and policy choice of the basic pension system in China in the light of the development status of the basic pension system in China.
The public pension system in Japan consists of two levels. The first level is the system of national pension (also known as the basic pension) of all the people who are in accordance with the age conditions. The second level is the pension system of the general enterprise workers and the public servants and other public servants as the insured. The employee pension system of the old gold system. The insured object of the national pension can be divided into first insured persons (agroforestry and other self-employed persons), the second insured (the personnel who joined the pensions and the Freemasons pension) and the third insured (the spouse of the second insured person). The insured is insured with number first. The national pension of the participants began to appear financial deficit in 2002. After that, the financial deficit of the national pension expanded.1998 years, and the surplus of income and expenditure began to decrease gradually. In 2003, the Japanese Pension pension also had financial deficits. After 2005, the rise of unemployment and the recession of the economy were even more. It has greatly affected the collection of the premium pension insurance premiums. The financial deficit of the Japanese Pension pension has expanded rapidly. Moreover, the Japanese pension system has also developed a financial deficit because of the decrease in the number of insured persons and the increase in the number of emiscated pensions.
In order to deal with the increasingly severe problem of population reduction and aging, and to solve the growing pension deficit. Since 1980s, Japan has increased the premium (rate) of public pension, reduced the payment multiplier of public pension, and gradually delayed the beginning of the age of public pension, thus causing public pension. A series of problems, such as the intergenerational unfairness of the benefit level and the increasing burden of the pension, were carried out in Japan in 2004, in order to build a "one hundred year safe" public pension system. The pension system reform stipulates that the premium (rate) of public pension will no longer be raised after 2017. The "Macroeconomic floating rate adjustment mechanism" is introduced to rationally adjust the standard of public pension payment, maintain the sustainable development of public pension finance and enhance people's trust in the public pension system. However, because the Japanese economy has been in a state of deflation for a long time, the "Macroeconomic floating rate adjustment mechanism" is difficult. The Japanese nationals still have a skeptical attitude towards the sustainable development of the public pension system, and the Japanese government must further deepen the reform on the basis of getting rid of the economic predicament as soon as possible. The public pension system of the leather is to improve the fairness and stability of the Japanese public pension system and give full play to the positive effect of the public pension system to promote the social and economic development. In addition, the "revised fund accumulation" (fund accumulation system + cash cash payment system) is adopted by the current public pension system in Japan. At present, there are still about 120 trillion yen of the public pension fund. It is one of the important issues in the future reform of the public pension system that how to invest the existing pension funds to improve the investment returns of the pension fund and make up for the imbalance of public pension revenue and expenditure.
The influence of the Japanese public pension system on the social economy is mainly manifested in the following aspects: (1) the increase in production costs of enterprises, the reduction of the international competitiveness of the enterprises, the deterioration of the domestic investment environment, the suppression of the market for labor demand, the decline of the productivity of the society and the increase of the productivity of the labor students; Insufficient consumption of the court has further exacerbated the downturn in the consumer market; (4) the savings of individuals and families fell, the state's financial pressure increased, and the fairness and stability of the Japanese public pension system was poor.
On the further reform of the Japanese public pension system, the public pension system in Japan is necessary to carry out the corresponding reform according to the changes in the population structure and social economy, to improve the fairness and stability of the public pension system, to effectively solve the financial deficit deficit of the public pension, so as to ensure the healthy development of the pension system. First, the reform of the system of the public pension system: (1) fixing the insurance premium for the national pension insurance rate and solving the problem of the empty pension of the national pension; (2) bringing the informal workers into the pension system, expanding the coverage of the pension system and improving the fairness of the public pension system; (3) Regulation No. third The endowment insurance premium of the insured is borne by the insured family of third, eliminating the unfair phenomenon in the public pension system; (4) setting up a personal account (fund accumulation) of a remunerative proportion pension (fund accumulation system) and the basic pension payment system to ensure the pension income of the elderly; 5. The insurance premium rate and the insured condition of the pension fund are gradually incorporated into the pension system to promote the integrated reform of the public pension system. Secondly, the financial deficit of the public pension is effectively solved: (1) to encourage the elderly to continue to employment, to delay the initial age of the public pension, and to alleviate the shortage of the labor population. The financial pressure of public pension; (2) raising the adjustment rate of floating rate, prolonging the period of implementation of the adjustment mechanism of macroeconomic floating rate and moderated the increase in the benefit level of public pension; 3. Reducing the standard of pension payment for high income families and determining the rate of insurance according to the proportion of the employees and the retired personnel to ensure the public. The relative balance of the pension income rate; (4) setting up a special purpose to improve the welfare as the purpose of the consumption tax or improving the existing consumption tax rate, improving the operating income of the public pension fund, and realizing the fairness and stability of the public pension system on the basis of guaranteeing the financial balance of the public pension, and promoting the public pension system. Sustainable development.
Under the social background of increasing population aging process, China's basic pension system reform should draw some experience and lessons from the reform of the public pension system in Japan. Firstly, China should appropriately raise the retirement age, delay the beginning of the age of public pension, and effectively solve the problem of pension fund shortage. At the same time, we should expand the financing channels, increase the government's financial input to the pension, increase the cost of social security and increase the living standard of the old people, and raise the overall level of the basic pension, unify the payment and payment of the basic pension, and eliminate the difference between different areas and the different industries. The difference between the old gold burden and the benefit level, and gradually promote the integration reform of the public pension system and eliminate the unfairness in the system. Finally, the social fund and the individual account fund are divided into account management, actively expanding the investment channels of the pension fund, regulating the investment operation mode of the old fund, and building a safe and efficient way. Pension fund operation mechanism, nurturing a group of pension fund management institutions with strong investment ability to improve the risk resistance ability of public pension funds.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2013
【分類號】：F843.13

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