我国城乡居民基本养老保险均等化制度研究

发布时间：2018-11-14 08:00

【摘要】：社会保障制度的二次分配属性决定了其必须具备调节社会资源配置、促进社会公平的功能。城乡居民基本养老保险作为社会保障制度不可或缺的一部分,天然地具备促进社会公平的职能。随着我国城镇化建设步伐的加快,城乡一体化发展受到越来越多的关注,城乡基础公共服务建设成绩喜人。但人口老龄化程度与人口流动速度的加快,给社会养老提出更高的要求。城乡居民基本养老保险均等化是社会公平正义的应有之义,也是公民养老权的重要内容,政府有责任推进城乡居民养老保险的均等化建设。虽然城乡居民养老保险目前已经实现了制度上的全覆盖,为城乡居民养老保险均等化的实现奠定了基础。但也不能忽视城乡居民养老保险实施过程中存在的不公平现象:目前仅仅是从政策上实现了制度全覆盖,但从居民参保率的数据来看居民的参保情况并不乐观。不同地区居民生活需求的差异使其对养老保险的期望和要求也不相同,并引发了实质不公平的问题。从法学视角来看,现行城乡居民养老保险制度不能实现均等化,主要是因为当前制度实施主要依靠政策,相应的法律配套机制不够完善,无法提供长期稳定的法律指导,这是立法结构的失衡。立法结构的失衡也影响了制度运行的效率,包括补助标准、主管部门管理体制和责任分配以及城乡二元结构等方面的负效应问题。另一方面,城乡居民养老保险的资金来源渠道单一化,政府承担了主要的给付责任;与此同时,各级政府的给付责任分配并不合理,基金本身的保值增值能力也有待加强。这些原因造成城乡居民养老保险资金保障不到位,严重制约了城乡居民养老保险的均等化发展。鉴于此,城乡居民养老保险的均等化并不是通过简单的统一制度就能实现的。要实现这一目标还需要完善法律体系,在相关法律制度的制定过程中融入均等化的理念,实现城乡居民养老保险制度化的发展,并制定相应的单行法规或者地方性法规,为城乡居民养老保险的发展提供稳定的指导。需要做好制度的顶层设计,充分发挥制度的吸引力,增强城乡居民参保的积极性,实现居民参保率的全覆盖,并通过优化管理等方式推进城乡居民养老保险的实施进程。同时,也要通过改革政府财政转移支付制度、构建多元化的资金筹集渠道和完善基金监管等措施,保障城乡居民养老保险的资金供给。要建立健全权利救济渠道,保证城乡居民在养老权受到侵害时可以获得法律的援助和保护。
[Abstract]:The secondary distribution of social security system determines that it must have the function of regulating the allocation of social resources and promoting social equity. As an indispensable part of the social security system, the basic old-age insurance for urban and rural residents naturally has the function of promoting social equity. With the acceleration of urbanization in China, more and more attention has been paid to the development of urban-rural integration, and the construction of basic public services in urban and rural areas has achieved gratifying results. However, the degree of population aging and the speed of population flow, put forward higher requirements for the social endowment. The equalization of basic old-age insurance for urban and rural residents is not only the proper meaning of social fairness and justice, but also an important part of citizens' right to provide for the aged. The government has the responsibility to promote the construction of equalization of pension insurance for urban and rural residents. Although the urban and rural residents pension insurance has achieved the full coverage of the system, for urban and rural residents pension insurance equalization of the realization of the foundation. However, we can not ignore the unfair phenomenon in the implementation of urban and rural residents' pension insurance: at present, it is only from the policy to achieve the full coverage of the system, but from the data of the rate of residents' participation, the situation of the residents' participation in the insurance is not optimistic. The difference of residents' living needs in different regions makes them have different expectations and demands for pension insurance, which leads to the problem of substantial unfairness. From the perspective of law, the current pension insurance system for urban and rural residents cannot be equalized, mainly because the implementation of the current system mainly depends on policies, and the corresponding legal supporting mechanism is not perfect enough to provide long-term and stable legal guidance. This is an imbalance in the legislative structure. The imbalance of legislative structure also affects the efficiency of system operation, including the negative effects of subsidy standard, administrative system and responsibility distribution of competent department, and dual structure of urban and rural areas. On the other hand, the source of funds for urban and rural residents pension insurance is single, the government has assumed the main responsibility for payment; at the same time, the distribution of the responsibility for payment of all levels of government is not reasonable, and the ability of maintaining and increasing the value of the fund itself needs to be strengthened. These reasons lead to the lack of funds guarantee of urban and rural residents' pension insurance, which seriously restricts the development of urban and rural residents' pension insurance equalization. In view of this, urban and rural residents pension insurance equalization is not achieved through a simple unified system. To achieve this goal, we also need to improve the legal system, incorporate the idea of equalization in the formulation of relevant legal systems, realize the development of institutionalization of pension insurance for urban and rural residents, and formulate corresponding separate or local laws and regulations. To provide stable guidance for the development of urban and rural residents pension insurance. It is necessary to design the top level of the system, give full play to the attraction of the system, enhance the enthusiasm of urban and rural residents to participate in the insurance, realize the full coverage of the rate of residents' participation in insurance, and promote the implementation process of urban and rural residents' old-age insurance by means of optimizing management and so on. At the same time, it is necessary to reform the government financial transfer payment system, construct diversified channels for raising funds and improve fund supervision and other measures to ensure the capital supply of pension insurance for urban and rural residents. It is necessary to establish and improve the right relief channels to ensure that urban and rural residents can obtain legal assistance and protection when their pension rights are infringed.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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