【作者】 钟振强；

【导师】 郭平；

【作者基本信息】 湖南大学 ， 财政学， 2005， 硕士

【摘要】 人口老龄化“银色浪潮”在席卷发达国家之后,正迅速向发展中国家袭来,而中国的人口老龄化问题尤其严重。为应对这个世界性难题,我国于上个世纪90年代中后期就推出了“统账结合”的基本养老保险筹资模式。从理论上说,这种新型筹资模式同时吸收了现收现付制和完全积累制两种筹资模式的长处,它应该是一种较为理想的筹资模式。然而,该筹资模式在我国实际运行中的效果却不尽人意,存在的问题较多,因此,人们对“统账结合”筹资模式的质疑也越来越多,并开始呼吁国家回到现收现付制中去或者彻底实行完全积累制。对这个问题的认识将直接影响着国家在基本养老保险上的政策制定,进而会影响到我国老人当前和未来的退休生活。 本文紧紧围绕中国基本养老保险筹资模式这个核心问题,从理论和实践两个方面系统地阐述了在人口老龄化问题越来越严重和家庭规模日益小型化的中国,采取“统账结合”筹资模式是当前较为现实的选择。至于该模式实际运行过程中出现的问题,本文认为并不是制度的设计问题,而应该是具体操作中的问题,并指出问题的成因主要是转制成本巨大、政府在转制成本问题上的责任缺位、有关基本养老保险的法制建设落后以及对基本养老保险的管理不规范。针对我国当前“统账结合”筹资模式存在的问题及其成因,在借鉴外国成功经验的基础上,本文提出必须从内、外两方面采取有效的措施完善我国“统账结合”筹资模式。而在这些措施当中,显得尤为重要的一项就是采取有效手段明确政府责任、解决转制成本问题,因此,本文提出了一个集多种优点于一身的“基金式”方案。更多还原

【Abstract】 After the ’silvery wave’, the aging of population, appeared in the most of developed countries, it is spreading quickly through the developing countries. In China, this problem is more serious than others. In order to deal with this tough problem all over the world, China has set up the SP&IRA, a new accumulated fund system for the basic endowment insurance. In theory, this new accumulated fund system has the merits of both the pay-as-you-go system and the funded pooling system. So it should be a better accumulated fund system. But the result is not good enough when it is actually operated in China because it has lots of problems, many people query the SP&IRA and petition China government to take use of pay-as-you-go system or funded pooling system again. The statements about this problem will have a direct influence on setting up policies of the basic endowment insurance in China. Furthermore, it will influence the current and future living of retired workers.Aiming at the problems about the accumulated fund system of the basic endowment insurance in China, this dissertation systematically discusses it in both theoretical and practical ways, and points out that the SP&IRA is a good choice when the problem of aging of population is more serious and the scales of families become smaller increasingly in China, and that the problems appeared when the SP&IRA is operated should not be attributed to the formulating institutions but to the problems of operation. The causes of he problems are mainly as follows: first, the cost of the system changing is enormous; second, the China government has neglected its duty on undertaking this cost; third, the China’s laws about the endowment insurance have not been set up; finally, the China government doesn’t manage the endowment insurance system normally. Aiming directly at the problems of the SP&IRA and its causes, this dissertation put forward that China must take some steps to consummate the SP&IRA from both internal and external aspects, through using the experience of other countries for reference. Among the steps, the most important is that China should assume the responsibility for the enormous cost of the system changing. So this dissertation puts forward that China should establish a ’Fund’ to pay for the cost, which has many advantages.更多还原