城镇职工基本养老保险个人账户制度变迁及做实之策

发布时间：2018-04-30 11:49

本文选题：老龄化高峰期 + 城镇职工基本养老保险个人账户空账转制成本　；参考：《江西财经大学》2013年硕士论文

【摘要】：由于我国人口老龄化呈现出速度快、基数数大、地区差异大、未富先老等基本特征，老年负担系数上升，使养老金的支付面临巨大的压力，劳动年龄的人口对老年人的赡养负担在不断加重，带来养老保险基金的财务危机。人力资源和社会保障部副部长胡晓义2011年2月24日表示，我国2030年前后将进入人口老龄化高峰，60岁以上的老人将达到我国总人口的30%以上，即约4.32亿。老年人口的增长速度非常快，如何才能应对即将到来的人口老龄化高峰期呢？首先，物质基础即足够的资金才能保证老年人的生活，因此我国转变现收现付式养老保险制度为社会统筹和个人账户结合的部分积累制，以个人账户积累资金，应对老龄化。但由于制度转型过程中存在的一些问题，个人账户空账运行，据中国社科院世界社保研究中心主任郑秉文透露，“空账”规模严重的是空账缺口的不断扩大，与2004年的7400亿相比，6年时间内“空账”规模已经扩大了将近一倍，中国养老金个人账户2010年“空账”规模约1.3万亿。2001年我国以辽宁为试点进行做实个人账户，接着该项政策又在黑龙江、吉林、及另外八省试点实行。当前，虽然这些省份做实效果明显，但除三批试点和一些自主做实个人账户的省份外还有很多省份的个人账户继续空账运营，且“空账”越来越大，而老龄化高峰期迫在眉睫，因此应尽快将个人账户做实。那么应如何以最短的速度最有效地做实个人账户如此之巨大空账规模呢？本文以城镇职工基本养老保险个人账户制度变迁为切入点，研究产生该情况的历史及具体原因，继而探索和总结有效的快速的个人账户做实之策，为城镇职工基本养老保险制度的改革完善提出有益的政策建议。本文主要分为五大块，第一章为绪论，该章节分析了研究做实城镇职工基本养老保险个人账户的背景及意义，提出了自己的研究思路与方法，主要以三批做实个人账户的试点模式及国外养老金制度改革及养老金投资管理为样本，以理论实证研究和规范分析为主，同时运用到统计描述、比较分析等分析工具，从个人账户空账的原因及历史追溯，空账的危害及在做实过程中存的问题进行分析，对这些问题进行实证、理论方面的研究，找到问题根源和寻找解决方案；在以上分析研究的基础上，本文客观地提出了论文的创新与不足点。第二章从城镇职工基本养老保险个人账户制度方面进行分析研究，首先界定了关于该理论的几个概念，如中国城镇职工基本养老保险与城镇居民社会养老保险的界定；其次按照一定的时间段，以个人账户空账的程度为标准将城镇职工基本养老保险个人账户制度的发展分为三阶段，使分析更具宏观针对性。第三章做实个人账户进行了必要性分析，以生命周期理论和代际交叠模型两个理论为基础，，分析了个人账户空账的5大具体原因，如制度调整过于频繁等，此外紧跟着讨论了个人账户继续空账运营的弊端，无法应对即将到来的人口老龄化高峰期等，最后，从四个方面分析了做实个人账户对人口老龄化及宏观经济的影响，总之，做实个人账户无论从这两者中哪个方面讲都是利大于弊。第四章主要以做实个人账户的三个试点经验为出发点进行总结研究，首先阐述了三种具体做实模式，如辽宁“补缺口”模式、黑吉“补账户”模式、八省“动态做实、办动态补助模式”；其次，对这三种模式进行了比较说明；最后，在分析比较的基础上分别对三种模式进行了评价，主要是从经验和做实过程应注意问题两方面进行的模式评价，为即将做实个人账户的省份或地区提出实践性的可参考经验。第五章在国外经验的借鉴及上文中国国内三种做实模式分析的基础上，结合相关经验和教训，提出了做实个人账户的策略建议，即首先应确定好做实个人账户的基本原则，如确定做实步骤和规模、逐步做实原则、“做大做实”原则等；最后，考虑到做实个人账户的方式多种多样且性质各异，本文主要以两个大方向：直接填补个人账户养老金缺口的方式、完善配套政策措施做实个人账户，提出做实个人账户的策略建议。直接填补个人账户养老金缺口的方式主要有：明确责任，中央地方财政补偿、划拨国有资产填补养老金隐性债务等；完善配套政策措施有：提高统筹层次扩大养老保险覆盖面的同时加强征缴工作、探索养老金有效管理和投资方式并以收益填补“空账”等。由于我国是属于未富先老的典型老龄化国家，老龄化时间短且储备不充分，因此，我国做实个人账户的任务相对与其他国家更为繁重，应集政府和企业、社会的共同之力进行做实努力，重点关注。关于具体做实方式的选择还需要各省份和地区在做实的过程中积累经验不断调整和改善。
[Abstract]:Due to the rapid population aging in China, the basic characteristics of the large number of base numbers, large regional differences, no rich first class, the rising of the old age burden coefficient, the huge pressure on the pension payment, the increasing burden of the aging population to the elderly, the financial crisis of the endowment insurance fund, and the human resources and social security. Hu Xiaoyi, Vice Minister of the Department, said in February 24, 2011 that China will enter the peak of population aging before and after 2030. The elderly over 60 will reach more than 30% of the total population of our country, that is, about 432 million. The growth rate of the elderly population is very fast. How can we cope with the coming age of aging population? First, the material basis is sufficient. In order to ensure the life of the elderly, the current payment system is converted to a part of the integration of social planning and personal accounts, and the accumulation of funds in individual accounts to cope with the aging. However, due to some problems in the process of the system transformation, the operation of personal accounts in the empty account, according to the World Social Security Research Institute of the Chinese Academy of social sciences. Zheng Bingwen, the director of the center, revealed that the scale of "empty accounts" is a serious expansion of the gap. Compared with 740 billion in 2004, the scale of "empty accounts" has expanded almost twice in 6 years, and the size of the "empty account" of China's personal account in 2010 is about 1 trillion and 300 billion.2001 years in Liaoning. The policy has been carried out in Heilongjiang, Jilin, and the other eight provinces. Although these provinces are practically effective, the individual accounts in many provinces continue to operate in addition to the three pilots and some autonomous personal accounts, and the "empty accounts" are becoming bigger and bigger, and the peak of aging is imminent. How to make the personal account realistic quickly. Then how should we make the most effective way to make the personal account so huge and empty accounts at the shortest speed? This article takes the change of the individual account system of the urban workers' basic pension insurance as the breakthrough point, studies the history and the concrete reasons of the situation, and then explores and summarizes the effective and fast personal account. The policy provides useful policy recommendations for the reform and improvement of the basic old-age insurance system for urban workers.
This article is divided into five main parts. The first chapter is the introduction. This chapter analyzes the background and significance of studying the personal account of the basic pension insurance for urban workers and workers, and puts forward his own research ideas and methods. It mainly takes the pilot model of three batches of personal accounts and the reform of pension system and the management of pension investment as the sample. Empirical research and normative analysis are mainly used, at the same time, using statistical description, comparative analysis and other analysis tools, from the reasons and historical traceability of empty accounts in individual accounts, the harm of empty accounts and the analysis of the problems stored in the actual process, the empirical study of these problems, theoretical research, finding the root of the problem and finding solutions; above On the basis of analysis and research, this paper objectively puts forward the innovation and deficiency of the paper.
The second chapter analyzes and studies the personal account system of urban workers' basic pension insurance. First, it defines several concepts about the theory, such as the definition of the basic old-age insurance for urban workers in China and the social endowment insurance of urban residents; secondly, according to a certain period of time, the level of the personal account is the standard of the town. The development of individual account system of basic pension insurance is divided into three stages, making the analysis more targeted.
The third chapter makes an analysis of the necessity of personal account. Based on the two theories of life cycle theory and intergenerational overlapping model, it analyzes 5 specific reasons for the empty accounts of individual accounts, such as the overfrequent adjustment of the system, in addition to discussing the shortcomings of the personal account continuing to carry out the empty accounts, and can not cope with the coming population aging. In the end, the impact of personal accounts on population aging and macro-economy is analyzed from four aspects. In a word, it is more advantageous than both of these two aspects to make a real personal account.
The fourth chapter mainly takes three pilot experiences of personal account as the starting point for the summary and research. First, it expounds three concrete and realistic models, such as the "supplement gap" mode in Liaoning, the "supplementary account" mode of black Ji, the eight provinces "dynamic and realistic, and the dynamic subsidy mode". Secondly, the comparison of the three models is given; finally, the points are divided into two types. On the basis of analysis and comparison, the three models are evaluated respectively, mainly from the two aspects of the model evaluation which should be paid attention to from the experience and the actual process, and put forward practical experience for the provinces or regions that are about to make a real personal account.
In the fifth chapter, on the basis of the experience of foreign countries and the analysis of the three actual patterns in China, and on the basis of the relevant experiences and lessons of China, this paper puts forward some suggestions on how to do personal accounts in the light of relevant experience and lessons. Finally, considering the ways of making personal accounts varied and different in nature, this paper mainly takes two major directions: to fill the pension gap in personal accounts directly, to improve the supporting policy and measures to make the personal account, and to put forward the strategy suggestions of the personal account. It is true that the central and local financial compensation, the allocation of state-owned assets to fill the implicit pension debt, and so on, and to improve the supporting policies and measures are to improve the overall level of the endowment insurance coverage and strengthen the collection work, explore the effective management and investment methods of the pension and fill the "empty account" with the income.
Because our country is a typical old country which is not rich and old, the aging time is short and the reserve is insufficient, therefore, the task of making the personal account in our country is more heavy than that of other countries. The region accumulates experience and adjusts and improves in the process of being solid.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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