本文選題：養(yǎng)老保險公平 + 碎片化�。� 參考：《湖南大學》2015年博士論文

【摘要】：改革開放以來,盡管我國養(yǎng)老保險事業(yè)取得了長足發(fā)展,但養(yǎng)老保險公平問題卻日益突出。其中,人為地以職業(yè)、戶籍、勞動關系等為條件劃分不同參保群體并設立不同養(yǎng)老保險制度,再分別適用不同的繳費、養(yǎng)老待遇和參保補助規(guī)則,由此造成養(yǎng)老保險制度“碎片化”是其根本成因。因此,從制度的視角對我國養(yǎng)老保險公平性進行研究,具有重要的理論和現(xiàn)實意義。本文按照“提出問題——分析問題——解決問題”的思路,主要開展了以下方面的研究:首先,以制度變遷理論為工具,分析了新中國成立以來我國養(yǎng)老保險制度的演進以及“碎片化”養(yǎng)老保險制度的成因,并總結了其變遷規(guī)律。主要包括:變遷方式上,由強制型變遷轉向誘致型變遷;變遷原因上,潛在收益明顯大于成本;變遷成本上,意識形態(tài)有效降低變遷的成本;變遷強度上,需求和成本的變化導致變遷頻率上升。在此基礎上,指出了我國現(xiàn)行養(yǎng)老保險制度的變遷趨勢。其次,以馬克思主義經(jīng)濟學的社會保障公平觀為指導,批判借鑒西方經(jīng)濟學的社會保障公平理論及其實踐經(jīng)驗,沿著“經(jīng)濟學理論的社會保障公平觀-西方國家養(yǎng)老保險公平實踐經(jīng)驗-我國現(xiàn)實國情-我國養(yǎng)老保險應該遵循的公平原則-我國養(yǎng)老保險公平衡量指標體系”的邏輯路徑,研究提出了“資格公平”、“底線公平”、“偏向照顧弱者”、“公平優(yōu)先、兼顧效率”等適合我國國情的養(yǎng)老保險公平原則,設計了諸如制度統(tǒng)一率、險種自主選擇率、個體繳費自主選擇率、全體繳費自主選擇率、區(qū)域基本生活保障率、繳費超額回報率、繳費超額補助率、消費超額補助率等一系列考察我國養(yǎng)老保險公平性的衡量指標,創(chuàng)建了企業(yè)養(yǎng)老保險“繳費超額回報率計算模型(Rate of Return for Excess Contribution Computable Model,RREC-EM)”,從而初步構建了中國特色養(yǎng)老保險公平理論體系,有利于突破照搬國外養(yǎng)老保險公平理論的研究路徑,為評價我國養(yǎng)老保險制度公平現(xiàn)狀、探索增強我國養(yǎng)老保險公平性的對策提供依據(jù)。再次,根據(jù)我國養(yǎng)老保險制度公平衡量指標體系,以機關事業(yè)、企業(yè)和城鄉(xiāng)居民分設的“三軌制”養(yǎng)老保險制度為例(國務院關于養(yǎng)老金“并軌”方案預計于2015年10月正式啟動,目前在操作層面仍按原辦法執(zhí)行),對我國養(yǎng)老保險制度公平現(xiàn)狀進行了定量分析和比較分析。結果顯示:近些年我國養(yǎng)老保險制度在人員資格、保費繳納、待遇計發(fā)和補助分配方面均存在比較突出的非公平問題。運用制度經(jīng)濟學理論分析可知,這種“碎片化”制度存在嚴重的不利影響,主要表現(xiàn)在引發(fā)社會不公、阻礙人員流動、影響持續(xù)發(fā)展等方面,其根本出路在于推進制度的整合。在此基礎上,介紹了代表性國家養(yǎng)老保險制度改革正反兩方面經(jīng)驗,例證了“碎片化”養(yǎng)老保險制度整合和并軌的必要性。然后,圍繞增強我國養(yǎng)老保險公平性,提出了建立全民統(tǒng)一養(yǎng)老保險制度的思路,并著重從籌資模式、基金平衡機制、參數(shù)設置原則和基本規(guī)則等方面探討了這一制度模式的建構�；I資模式方面,創(chuàng)建了與全民統(tǒng)一養(yǎng)老保險制度相適應的“即時全額名義個人賬戶制(Instant Sum Nominal Defined Contribution,ISNDC)”;基金平衡方面,明確了參保者終生基金平衡機制和養(yǎng)老保險基金總平衡機制,并在提出“參�；鶞嗜恕奔僭O的基礎上,構建了“參保者初次繳費時?補助現(xiàn)值?計算模型(Insured Persons?Present Value of Subsidy for Initial Contribution Computing,IPPVSICC)”和“參保者終生養(yǎng)老保險基金平衡模型(Insured Persons?Lifetime Pension Insurance Fund Equilibrium,IPLPIFE)”;參數(shù)設置原則方面,明確了理想狀態(tài)下的參數(shù)設置原則和現(xiàn)實國情下的參數(shù)設置原則;基本規(guī)則方面,以公平為導向,根據(jù)全民統(tǒng)一養(yǎng)老保險制度的基本要求,創(chuàng)建了繳費、待遇和補助規(guī)則,并逐一明晰了其實現(xiàn)路徑。在此基礎上,以湖南省澧縣為例,實證分析了本文提出的全民統(tǒng)一養(yǎng)老保險制度的公平性和可行性。最后,圍繞全民統(tǒng)一養(yǎng)老保險制度的付諸實施,具體提出了科學制定實施方案、合理整合現(xiàn)有資源、確保數(shù)據(jù)有效供給、提高基金支付能力、建立健全多層次養(yǎng)老保障體系五個方面的政策建議。本文的創(chuàng)新之處主要有:(1)將國外經(jīng)濟學理論的社會保障公平觀以及西方國家養(yǎng)老保險公平實踐經(jīng)驗與我國具體實際相結合,初步構建了中國特色養(yǎng)老保險公平理論體系。(2)比較系統(tǒng)地構建了我國養(yǎng)老保險公平衡量指標體系,有利于突破目前局限于定性分析的研究路徑,從定量分析的角度全面考察我國養(yǎng)老保險制度公平狀況。(3)開辟了我國養(yǎng)老保險制度公平性研究的新視角�，F(xiàn)有研究僅以單一養(yǎng)老保險制度或機關事業(yè)、企業(yè)分設的“雙軌制”為視角。本文從制度演進、成因分析、現(xiàn)狀評估和解決路徑等方面,從“三軌制”以及“多軌制”的新視角研究了我國養(yǎng)老保險制度公平問題。(4)在增強我國養(yǎng)老保險公平性的路徑探索方面實現(xiàn)了新突破�，F(xiàn)有關于增強我國養(yǎng)老保險公平性的研究文獻中,雖有少部分提出了建立全民統(tǒng)一養(yǎng)老保險制度的建議,但大多數(shù)只是將其作為一條原則性的對策提出,均未深入探討其制度模式和實施路徑。本文在提出建立全民統(tǒng)一養(yǎng)老保險制度的思路之后,著重從籌資模式、基金平衡機制、參數(shù)設置原則和基本規(guī)則等方面探討了這一制度模式的建構,突破了構建全民統(tǒng)一養(yǎng)老保險制度的重大難點。
[Abstract]:Since the reform and opening to the outside world, although China's pension insurance has made great progress, the equity problem of pension insurance has become increasingly prominent. Among them, the different insured groups are divided and different pension insurance systems have been set up on the basis of occupation, household registration and labor relations, and the different payment, pension treatment and insurance subsidy rules are suitable. Therefore, it is the fundamental cause of the "fragmentation" of the pension insurance system. Therefore, it is of great theoretical and practical significance to study the equity of China's pension insurance from the perspective of the system. In this paper, the following research is carried out in accordance with the idea of "putting forward a question - analyzing the problem - solving the problem": first, the system changes The migration theory is a tool. It analyzes the evolution of the pension insurance system in China since the founding of new China and the causes of the "fragmented" pension insurance system, and summarizes its change rules. It mainly includes the change mode, from the compulsory change to the induced change; the cause of the change is obviously greater than the cost; the change cost, consciousness The form effectively reduces the cost of change; on the intensity of change, the change of demand and cost leads to the rise of change frequency. On this basis, it points out the changing trend of the present pension insurance system in China. Secondly, with the guidance of the social security fairness view of Marx's economics, it criticizes the theory of social security equity and the theory of social security in western economics. The practical experience, along the logical path of "the fair view of social security in economic theory - the fair practice experience of the old-age insurance in the western countries - our country's actual conditions - our country's national conditions - our country's endowment insurance should follow - the index system of the balance of the endowment insurance of our country", the research puts forward the "qualification fair", "the bottom line fair", and the preference for care. "Weak", "fair priority" and "give consideration to efficiency", such as the principle of endowment insurance that suit our national conditions, designed such as the system unification rate, the independent selection rate of insurance, the independent selection rate of individual contribution, the independent selection rate of all contributions, the basic living security rate in the region, the excess return rate, the excess allowance rate, the excess allowance rate of consumption and so on. The series inspects the measure index of the equity of pension insurance in our country, and creates the "Rate of Return for Excess Contribution Computable Model, RREC-EM" of the enterprise endowment insurance ", and thus preliminarily constructs the fair theory system of Chinese characteristic endowment insurance, which is beneficial to break through the copy of foreign endowment insurance fair theory. In order to evaluate the status quo of the pension insurance system in China and explore the countermeasures to enhance the equity of the pension insurance in China, the paper also provides an example of the "three track" pension system, which is divided by the institutions, enterprises and urban and rural residents. The "parallel" scheme is expected to be officially launched in October 2015 and is still carried out in the operational level according to the original method. The quantitative analysis and comparative analysis are carried out on the equity status of the pension insurance system in China. The results show that in recent years, the pension insurance system in our country has a relatively sudden change in personnel qualification, premium payment, treatment and subsidy distribution. According to the theoretical analysis of institutional economics, it can be found that the "fragmentation" system has serious adverse effects, mainly in the aspects of causing social injustice, obstructing the flow of personnel and affecting the continuous development. The fundamental way out is to promote the integration of the system. On this basis, the representative state pension insurance system is introduced. In order to illustrate the necessity of the integration of the "fragmented" pension insurance system and the necessity of the integration of the "fragmented" old-age insurance system, the reform of both positive and negative two aspects is given. Then, the idea of establishing a unified old-age insurance system for the whole people is put forward in order to strengthen the equity of the pension insurance in China, and this is focused on the financing mode, the fund balance mechanism, the principle of parameter setting and the basic rules. In the aspect of the construction of the system model and the financing mode, the "Instant Sum Nominal Defined Contribution, ISNDC", which is adapted to the unified old-age insurance system of the whole people, is created, and the balance mechanism of the fund balance, the balance mechanism of the insured's lifetime fund and the total balance of the endowment insurance fund is clarified. On the basis of the assumption of the "Insured base person", the "Insured Persons? Present Value of Subsidy for Initial Contribution Computing, IPPVSICC") and the balance model of the insured lifetime endowment insurance fund are built on the basis of the assumption of the insured base person. The principle of parameter setting, the principle of parameter setting, the principle of parameter setting under the ideal state and the principle of setting the parameters under the actual conditions, and the basic rules, based on the basic requirements of the unified endowment insurance system of the whole people, have established the rules of payment, treatment and subsidy, and the basis for the realization of the IPLPIFE. Taking Lixian of Hunan Province as an example, this paper empirically analyses the fairness and feasibility of the unified old-age insurance system proposed by the whole people. Finally, according to the implementation of the unified old-age insurance system for the whole people, the scientific formulation and implementation plan, the rational integration of the existing resources, the effective supply of data, the improvement of the fund's capacity to pay and the establishment of the health fund are put forward. Five aspects of the policy recommendations of the full multi-level old-age security system. The main innovations of this paper are as follows: (1) combining the social security concept of social security and the practical experience of the western countries' pension insurance and the concrete reality of our country, a preliminary construction of the theory system of the Chinese characteristic endowment insurance is preliminarily constructed. (2) a systematic construction of the system. The index system of the balance of China's pension insurance is built, which is beneficial to break through the current research path limited to qualitative analysis, and to investigate the status of the endowment insurance system in our country from the point of view of quantitative analysis. (3) it opens up a new perspective on the study of the fairness of the pension insurance system in China. From the perspective of the "double track system", this article from the system evolution, the cause analysis, the status assessment and the solution path, from the "three track system" and "multi track" new angle of view of China's pension insurance system equity problem. (4) to enhance the fairness of China's pension insurance path to achieve a new breakthrough. In the research literature on strengthening the equity of pension insurance in China, although a few suggestions have been put forward to establish a unified old-age insurance system for the whole people, most of them just put it as a principled countermeasure and do not thoroughly discuss the system model and the implementation path. After that, it focuses on the construction of the system mode from the financing mode, the fund balance mechanism, the principle of parameter setting and the basic rules, and breaks through the major difficulties in the construction of the unified endowment insurance system for the whole people.

【學位授予單位】：湖南大學
【學位級別】：博士
【學位授予年份】：2015
【分類號】：F842.67
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本文編號：1840219