發(fā)布時間：2018-01-01 12:07

  本文關鍵詞：我國城鎮(zhèn)養(yǎng)老保險再分配效應研究　出處：《首都經濟貿易大學》2016年博士論文　論文類型：學位論文

  更多相關文章： 養(yǎng)老保險 再分配 替代率 轉移支付

【摘要】：截止2014年末,我國60歲以上老年人口已達2.12億,65歲以上老年人口超過總人口比重的10%,接近1.38億。在人口老齡化日益嚴重背景下,養(yǎng)老保險制度的改革與建設越來越受到政府、學者和全體居民關注。與人口年齡結構變化相伴隨的一個經濟現(xiàn)象是我國收入分配差距問題日益嚴重。經濟體制轉型以來,我國從世界上收入分配最平等的國家一躍成為收入分配最不平等的國家之一,基尼系數(shù)長期在高位運行,對社會穩(wěn)定和經濟發(fā)展產生負面影響。社會養(yǎng)老保險具備儲蓄、保險和再分配三個基本功能。首先養(yǎng)老保險具有儲蓄功能,退休金可以看做是個人工作的一種“延續(xù)報酬”,即使離開崗位雇主仍然提供相當或稍有降低的待遇水平。其次養(yǎng)老保險能夠提供老年收入保障機制,防止老年人陷入貧困,保證老年人共享社會發(fā)展成果。最后是養(yǎng)老保險的再分配功能,旨在縮小居民收入差距,促進經濟健康發(fā)展。世界范圍內,盡管從上世紀90年代開始一些國家陸續(xù)開始了養(yǎng)老金私有化改革,然而絕大多數(shù)國家都還保留著具有較強再分配功能的現(xiàn)收現(xiàn)付制度基本養(yǎng)老保險制度。追溯社會保險的起源可以發(fā)現(xiàn),養(yǎng)老保險與收入分配具有天然的聯(lián)系。鑒于我國當前收入分配差距畸高不下的現(xiàn)實背景,為防止陷入“中等收入陷阱”,養(yǎng)老保險制度設計應該更多肩負起調節(jié)居民收入再分配的功能。上世紀90年代以來,以企業(yè)職工養(yǎng)老保險為主體的城鎮(zhèn)養(yǎng)老保險制度為國有企業(yè)改制保駕護航、保障城鎮(zhèn)退休職工基本生活、維護社會穩(wěn)定及促進經濟增長做出了不可替代的重要貢獻。但隨著社會經濟發(fā)展,該制度也面臨多種困境:雙軌制養(yǎng)老保險待差距遇擴大,助長了收入分配不平等程度;統(tǒng)賬結合的養(yǎng)老保險制度在應對人口老齡化和制度轉軌成本時出現(xiàn)財務支付危機;企業(yè)職工養(yǎng)老保險替代率不斷下降,多支柱養(yǎng)老保險建設未見成效;頂層制度設計出現(xiàn)個人賬戶財務難題和回歸現(xiàn)收現(xiàn)付制兩種爭論等。這些問題影響了養(yǎng)老保險制度的正常運行,也減弱了民眾對養(yǎng)老保險制度的信任度,有必要能對現(xiàn)有制度進行改革完善。本文一共分為八章。第一章是緒論,介紹本論文選題背景和寫作意義,對研究中相關概念給予界定。本文研究城鎮(zhèn)養(yǎng)老保險制度的再分配效應,其中城鎮(zhèn)養(yǎng)老保險是指機關事業(yè)單位養(yǎng)老保險和城鎮(zhèn)企業(yè)職工養(yǎng)老保險。收入分配差距不斷擴大的背景下,養(yǎng)老保險作為社會保障制度的重要組成部分,理應具有收入再分配的重要功能,以此避免老年貧困,促進經濟和諧發(fā)展。但是由于我國養(yǎng)老保險制度缺乏多層次建設,統(tǒng)賬結合制度既要承擔公平性又要兼顧效率性,面對轉制成本與隱性成本顯化出現(xiàn)的支付危機,個人賬戶失去精算性質,統(tǒng)籌賬戶的再分配功能也無法較好發(fā)揮。本文對養(yǎng)老保險再分配效應進行分析,以此提出有效對策。第二章是養(yǎng)老保險再分配文獻綜述。國外對養(yǎng)老保險再分配研究開始于薩繆爾森和戴蒙德的代際交疊模型,此后的代際再分配都以此為研究基礎。起初對養(yǎng)老保險再分配的研究集中于養(yǎng)老保險現(xiàn)收現(xiàn)付制度與基金積累制兩種不同模式對再分配的影響以,后來關注集中于養(yǎng)老保險制度對國民消費、儲蓄以及經濟增長的影響,近年來對養(yǎng)老保險的研究有各個不同國家和地區(qū)、不同性別之間的再分配實證研究、采用終生收入法對不同代際之間再分配的影響等。國內研究進程基本也是同樣的軌跡,國內學者較多關注的是轉軌成本所產生的代際間再分配和不同職業(yè)之間代內再分配的實證研究,還有養(yǎng)老保險再分配的影響因素。第三章陳述養(yǎng)老保險再分配的理論依據(jù)。首先從政治社會學角度論述再分配符合公平正義理論。羅爾斯的正義理論強調要幫助處境最困難人群,假設我們都處于無知之幕之后才能夠實現(xiàn)公正的社會制度;羅默在羅爾斯正義論基礎上補充了以“機會平等”、“應得正義”和“利益補償”為核心的分配正義理論。諾齊克權利公平理論強調所得與轉讓的正義。所有的公平或者正義理論都支持養(yǎng)老保險再分配功能存在。然后從舊福利經濟學和新福利經濟學發(fā)展中證明再分配能夠提高全民的福利。最后證明養(yǎng)老保險再分配的制度基礎即公共服務均等化理論強調政府在養(yǎng)老保險再分配的意義。論文第四章客觀分析影響?zhàn)B老保險再分配的因素及養(yǎng)老保險制度再分配傳導機制。首先分析養(yǎng)老保險再分配的傳導機制,主要是養(yǎng)老保險待遇計發(fā)傳導機制和財政轉移支付傳導機制兩個方面。然后分析養(yǎng)老保險制度參數(shù)設計對再分配效應的影響,包括覆蓋面、繳費基數(shù)、繳費率、養(yǎng)老金待遇調整指數(shù)等。最后完成養(yǎng)老保險制度改變收入分布的數(shù)學證明。論文第五章對我國現(xiàn)行養(yǎng)老保險制度再分配效應進行結構性分析,體現(xiàn)在三個方面:首先企業(yè)職工養(yǎng)老保險與機關事業(yè)單位養(yǎng)老保險在制度覆蓋率、替代率和最終養(yǎng)老保險待遇都存在較大差距,養(yǎng)老保險擴大了兩類人群收入分配差距,制度間呈現(xiàn)逆向再分配。然后比較養(yǎng)老保險制度內人群與制度外人群,政府對養(yǎng)老保險逐年增加的財政補貼來源于全體居民的稅收財政,而制度外低收入人群無法享受,會產生制度內外人群之間的逆向再分配。最后通過不同地區(qū)制度贍養(yǎng)率的差別比較,說明不同地區(qū)存在由于勞動力流動產生的逆向再分配。第六章使用評價收入差距的最常用指標基尼系數(shù)來評價養(yǎng)老保險統(tǒng)籌賬戶的再分配效應。通過中國統(tǒng)計年鑒近8年居民可支配收入分布數(shù)據(jù)來擬合工資分布,算出城鎮(zhèn)居民收入基尼系數(shù),然后按照現(xiàn)有繳費規(guī)定扣除養(yǎng)老保險,計算出繳費后基尼系數(shù),再按照現(xiàn)有給付制度,算出經過養(yǎng)老保險調整后的基尼系數(shù),三者進行比較,畫出洛倫茨曲線。發(fā)現(xiàn)現(xiàn)有繳費制度由于繳費上下限設定缺陷擴大了收入差距,但是待遇給付后整體統(tǒng)籌制度是有助于縮小收入差距的。第七章借鑒OECD國家和美國、德國以及瑞典國家具體養(yǎng)老保險制度設計經驗。OECD國家公共養(yǎng)老金設計都具有很強的再分配功能,這些國家無一例外都建立了企業(yè)年金制度,來彌補第一支柱養(yǎng)老金替代率不足的問題,并且國家都承擔起財政支持和稅收優(yōu)惠的職能。德國的基本養(yǎng)老金通過對低收入群體各項減免繳費實現(xiàn)再分配功能,國家投入較多財政轉移支付。美國OASDI計劃采用納稅方式來進行融資,制度的強制性有法律保證,且通過繳費給付公式的設定保證再分配的實現(xiàn)。瑞典全民覆蓋的,慷慨平等的養(yǎng)老保險模式為每位公民都提供了平等的老年保障。政府為了實現(xiàn)全民保障投入大量財政補貼,也面臨沉重財務負擔。這些經驗為我國養(yǎng)老保險制度改革提供寶貴經驗。最后第八章借鑒國際經驗和我國養(yǎng)老保險制度發(fā)展提出相應建議。首先,增強養(yǎng)老保險制度公平性設計,提高養(yǎng)老保險覆蓋率,推進養(yǎng)老保險雙軌制并軌進程;其次,加快企業(yè)年金建設,完善多層次養(yǎng)老保險體系,保證第一層次基本養(yǎng)老保險再分配功能的實現(xiàn);最后,優(yōu)化政府的財政轉移支付,明確政府財政責任,適當降低養(yǎng)老保險繳費率,推進養(yǎng)老保險全國統(tǒng)籌。
[Abstract]:By the end of 2014, China's elderly population over the age of 60 has reached 212 million, more than 65 years old population proportion of the total population of 10%, close to 138 million. In the growing aging population under the background of the endowment insurance system reform and the construction of more and more scholars and the government, all the residents concerned. An economic phenomenon associated with the change of population age structure is the income distribution gap problem is becoming increasingly serious. Since the economic transition, China has become one of the most unequal income distribution of the national income distribution from the world's most egalitarian countries leap, the Gini coefficient of long period running at a high level, have a negative impact on social stability and economic development. With the social endowment insurance the three basic functions of savings, insurance and redistribution. The first pension insurance with savings, pension can be regarded as a continuation of the "personal work reward", even leave the post Employers still provide equivalent or slightly decreased the level of treatment. The endowment insurance can provide old-age income security mechanism, prevent the elderly people into poverty, ensure that old people share the fruits of social development. Finally, the redistribution function of endowment insurance, to narrow the income gap, and promote the healthy development of economy. In the world, although from the last century in 90s some countries have begun to start pension privatization reform, however, most countries still has a strong function of redistribution of the basic old-age insurance system pay system origin social insurance. It can be found that the old-age insurance and income distribution have a natural connection. In view of the realistic background of China's current income distribution gap is extremely high next, in order to prevent falling into a "middle-income trap", the design of old-age insurance system should shoulder more personal income. With the function of the last century. Since 90s, the old-age insurance for employees of enterprises as the main body of the urban pension insurance system reform escort for state-owned enterprises, guarantee the basic life of retired urban workers, has made irreplaceable contributions to maintain social stability and promote economic growth. But with the development of society and economy, the system is facing many difficulties. Two track pension gap to meet expanding, contributed to the degree of inequality of income distribution; the account with the old-age insurance system of financial payment crisis in response to population aging and system transition costs; enterprise workers pension replacement rate continued to decline, the pension insurance construction without success; top-level design of the system to the individual account of financial the problem and return of PAYG two arguments. These problems affect the normal operation of the endowment insurance system, has also weakened the people of endowment insurance Trust insurance system, it is necessary to reform the existing system. This paper is divided into eight chapters. The first chapter is the introduction, introducing the research background and the writing significance, definition of related concepts in the research. This paper studies the redistribution of urban endowment insurance system, which refers to the urban pension insurance institutions pension insurance and pension insurance for urban enterprise workers. The widening gap of income distribution in the background, as an important part of the social security system of endowment insurance, it has the function of redistribution of income, in order to avoid the elderly poverty, promote the harmonious development of economy. But because China's lack of multi-level endowment insurance system construction, interconnected system not only to bear the fairness and efficiency of the face, the transformation cost and recessive cost manifest the payment crisis, personal accounts actuarial lost property, system The account will not raise the redistribution function better play. This paper analyzes the endowment insurance redistribution, puts forward effective countermeasures. The second chapter is literature review. The intergenerational redistribution of endowment insurance of endowment insurance of foreign redistribution began in Samuelson and Diamond's overlapping model, then the intergenerational redistribution as the basis of the research. At first, research on the pension focus on endowment insurance insurance redistribution PAYG system and fund accumulation system in two different modes of redistribution effect, then focus on the endowment insurance system of national consumption, savings and economic growth in recent years, research on the endowment insurance of various countries and regions, the empirical study on redistribution between different genders using the method of lifetime income, redistribution between different generations and so on. The domestic research process is the same Track, the domestic scholars pay more attention to the empirical research on intergenerational transition costs arising between redistribution and different occupation intergenerational redistribution, and effects of pension redistribution factors. The theoretical basis for the third chapter of endowment insurance redistribution. First from the perspective of political sociology with the redistribution of fairness and justice theory. Rawls's theory of justice should be emphasized help the most difficult situation that we are all in the crowd, after the veil of ignorance to realize social justice system; based on the theory of justice Rawls Romer added to "equality of opportunity", "deserved justice" and "compensation" as the core of the theory of distributive justice theory. Nozick emphasizes the right to a fair income and the transfer of justice all fairness or justice theory support pension redistribution function exist. Then from the old welfare economics and the new welfare economics Learn to improve the people's welfare redistribution that in the development of basic pension insurance system. Finally we prove that the redistribution of the equalization of public services in the endowment insurance theory emphasizes the significance of government redistribution. In the fourth chapter, an objective analysis of factors influencing the redistribution of endowment insurance and pension insurance system redistribution transmission mechanism. First analysis of the conduction mechanism of redistribution of endowment insurance, the main is the old-age insurance benefits plan the transmission mechanism and the financial transfer payment mechanism two aspects. And then analyze the impact of design parameters on the redistribution effect of endowment insurance system, including coverage, base pay, payment rate, pension adjustment index. Finally complete the endowment insurance system change that income distribution in the fifth chapter of mathematics. A structural analysis of China's current endowment insurance system of redistribution, reflected in three aspects: first, enterprise Employee pension insurance and pension insurance institutions in the system coverage, there is a big gap between the replacement rate and the final treatment of pension insurance, endowment insurance to expand the two categories of people income distribution gap, system shows reverse redistribution. Then compare the endowment insurance system of crowd and system of population, the government increased financial subsidies for pension insurance from all the residents of the tax system and finance, low income people can not enjoy, reverse redistribution can arise between people inside and outside of the system. Finally, through the comparison of different area system maintenance rate difference, indicating that the different regions exist due to reverse redistribution of labor flow generated. The most commonly used index redistribution effect of Gini coefficient evaluation using the sixth chapter of the income gap to evaluate the pension insurance account. By China Statistical Yearbook in recent 8 years, the residents' disposable income distribution According to the fitting of the wage distribution, calculate the income of urban residents Gene's coefficient, and then according to the existing provisions of the pension insurance payment deduction, calculated after the Gene coefficient of payment, in accordance with the existing payment system, calculated by the Gene coefficient of endowment insurance after the adjustment, the three comparison, draw the Lorenz curve. Found that the existing payment system due to the lower limit of payment defects in expanding the income gap, but the overall system of payment is to help narrow the income gap. The seventh chapter from the OECD countries and the United States, Germany and Sweden's national endowment insurance system of specific experience in the design of.OECD national public pension design has the function of redistribution is very strong, without exception, these countries have established enterprise annuity system to make up for the first pillar of the pension replacement rate is insufficient, and the country to assume financial support and preferential tax service can. Based on the basic pension in low income groups to achieve relief payment redistribution function, countries invest more financial transfer payment. The American OASDI plan to adopt the tax financing system of mandatory legal guarantee, and the payment payment formula is set up to ensure that the redistribution. Sweden universal coverage, generous endowment insurance mode for equality every citizen provides old-age security equal to achieve universal security. The government invested a lot of financial subsidies, is also facing a heavy financial burden. The experience provides valuable experience for the reform of the endowment insurance system in China. Finally, the eighth chapter puts forward corresponding suggestions from the international experience and the development of China's endowment insurance system. First of all, the fairness of the endowment insurance system design enhance, improve coverage of pension insurance, endowment insurance to promote the two track merger process; secondly, to speed up the construction of enterprise annuity In order to ensure the realization of the first level basic pension insurance redistribution function, we should improve the multi-level pension insurance system, and finally optimize the government's fiscal transfer payment, clarify the government's financial responsibility, appropriately reduce the contribution rate of the old-age insurance, and promote the overall planning of the pension insurance.

【學位授予單位】：首都經濟貿易大學
【學位級別】：博士
【學位授予年份】：2016
【分類號】：F842.67
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本文編號：1364421