【作者】 陈岩；

【导师】 黄清；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2007， 博士

【摘要】 天然林资源保护工程(以下简称天保工程)以改善生态环境、促进社会经济可持续发展为目标，通过调整林业在新时期的发展战略和森林资源经营思想，以期改善我国的生态环境，实现林区社会经济的可持续发展。天保工程自2000年正式启动实施以来取得了明显成效，同时也带来了一些负面影响，特别是天保工程区社会保障问题十分突出。一方面天保工程的实施使地方财政、森工企业收入减少，职工的工资水平普遍偏低；另一方面大量富余职工安置缺少就业岗位，生活失去保障。离退休职工养老保险难度加大，同时林农收入下降，经济补偿缺位，面临温饱问题和贫困问题。因此，加强天保工程区社会保障问题研究对保证天保工程的顺利实施、实现林业的可持续发展和构建社会主义新林区具有重要的理论和实践意义。本文以天保工程区社会保障问题为研究对象，运用实证分析与规范分析、定性与定量分析、对比分析与综合分析等方法，通过建立天保工程区社会保障评价指标体系和评价模型，分析了天保工程区社会保障的发展现状、存在问题及其成因，认为目前天保工程区社会保障存在着保障功能不足、资金缺口大、保障水平差异大等问题。形成这些问题的主要成因，一是林业发展的现实基础比较薄弱；二是社会保障资金投入严重不足；三是城乡二元经济结构的壁垒约束；四是林业企业职工收入水平低。建立完善的天保工程区社会保障体系，是推动天保工程区健康发展的迫切需要。本文以天保工程区社会经济发展实际为出发点，在国内外已有研究的基础上，借鉴国内外社会保障的理论研究成果与改革实践的有益经验，着眼于对社会保障的公平与效率、经济增长与社会稳定的目标权衡，以马克思主义社会保障理论、制度变迁理论和外部性等理论为指导，结合天保工程区的实际情况，以构建社会主义和谐社会为目标，提出天保工程区3+1扶持型社会保障模式。社会保障基金的来源问题是制约社会保障发展的关键问题。天保工程区社会保障模式能否正常运行，资金筹集是关键。本文通过养老保险基金的供求分析模型，提出最低养老保险基金的个人账户积累的筹集模式和就业型社会保障的“税费分筹”筹资思路，同时，提出建立“政府为主，多方参与”的社会保障基金筹集机制，成立天保工程区社会保障专项基金。主要是通过开征社会保险税、建立社会统筹基金、征收森林生态税、发行国债、出售国有资产以及吸收国际金融机构贷款等渠道保证天保工程区社会保障模式具有充足的资金支撑。为有效推进天保工程区社会保障工作，本文提出优化天保工程区社会保障的运行机制、加强天保工程区社会保障的外部环境建设以及发挥政府在完善天保工程区社会保障体系过程中的职能与作用，加大教育扶持力度，实施积极就业政策，构建发达的产业体系等对策建议。更多还原

【Abstract】 Natural Forest Protection Program aims to improve the biological environment and promote the constant development of social economy by adjusting the development strategy of the forest and its managing concept in the New Period. While the Program has achieved good results since it was started in 2000,it brings about some negative effect, in which the issue of social assurance stands out.On one hand,the financical incomes of the local governments and forestry enterprises decrease because of the implementation of the National Natural Forest Protection Program; on the other hand, a lot of enterprise staff are facing the problems of unemployment and life supply. The retired staff’s difficulty in endowment insurance keeps increasing,with the incomes of agriculture and forestry decreasing, the economic compensation absent and workers in poverty. So the research on social assurance plays a meaningful role to the implementation of of Natural Forest Protection Program,the constant development of the forest and the establishment of new socialistic forest.Aiming at the social assurance in Natural Forest Protection Program, we use the methods such as standard analysis, qualitative and quantitative analysis, comparison analysis and integrity analysis to establish the evaluation system and mode of the social assurance of the Program, thus analyzing its developing situation, present problems and reasons of its formation. We think there esixt such problems as the lack of social assurance, the lack of funds and the huge difference between the levels of assurance in the Program. The reasons are as follows: first, the realistic foundation of forestry development is weak; second, the fund invested in the social assurance is not enough; third, the binary ecnomic structures in urban and rural areas are isolated; fourth, the income levels of the forestry staff are low.Establishing a perfect system of social assurance is the impending requriement of the healthy development of the Program. Starting with the actual development of the economic development and based on the domestic and foreign researches, this thesis studies the theoretical results and the reforming and pratical experiences of the social assurance; focusing on justice and efficiency of the social assurance,ecnomic growth and social stability and directed by Max’s theory on social assurance and institutional changes and other outer theories, the thesis combines the actual situations of the Program engineering area; aiming at the eatablishment of a harmonious socialist society, it puts forward three plus one supportive mode of the social assurance.The fund sources have become the key issue to constraint the deveplopment of the social assurance. Whether the mode of social assurance works depends on the fund collection. By establishing the model of the retirement pension which shows the relationship bwtween the supply and the demand,this thesis puts forward the mode of personal-account accumulation within the lowest retirement pension and the new thought of different payment in tax and charge. At the same time, it brings forward the institution of"the government being the central and multiple aspects taking part in"in the social assurance and provides the special fund for the social assurance in the Program area. It is mainly supported by the collection of social insurance tax, the establishment of social contributions fund, the collection of biological forest tax,the issue of the national debt, the sale of the national assets and the assimilation of the loan from international finance institutions.In order to promote the efficiency of the social assurance in the Program area, the thesis puts forward such strategies as optimizing the functional mechanism of the social assurance, strengthening its outer environment,developing the government’s function and role in the area, improving the educational function, carrying out the enployment plan,establishing the advanced enterprise system and so on.更多还原