【作者】 姜蕾；

【导师】 穆怀中；

【作者基本信息】 辽宁大学 ， 人口、资源与环境经济学， 2007， 博士

【摘要】 企业年金是多层次养老保险体系的重要组成部分之一,随着世界性的人口老龄化程度日益加深,各国的社会保障支出——特别是养老保险支出日益庞大,使得这些国家纷纷走上了养老保障的改革之路。作为养老保障第二支柱的企业年金也备受政府和学者的关注。企业年金是指在政府强制实施的基本养老保险制度之外,企业在国家政策的指导下,根据自身经济实力状况和经营发展需要,自愿为本企业或本行业职工提供一定程度退休收入保障的补充养老保险制度。它涉及到政府、企业和职工的切实利益,对于三方都有重要的意义。但是,从国内外企业年金的研究现状看,大部分的研究多为问题-——建议式的模式,即多集中在寻找大量的现实问题,然后提出相应的政策建议。这种研究方法具有一定的现实意义,但是缺少关键的理论基础分析,特别是经济学的理论的分析。因此,本文将就我国企业年金发展运行过程中的缴费、投资、税收、给付、监管及其相关问题进行初步的探讨。本文由八章构成。第一章为本文的绪论部分。该部分主要介绍本文的选题背景和意义、主要研究方法、研究思路以及本文的创新点和存在的不足。第二章是对企业年金的理论以及国内外在此领域的研究情况进行综述,以及企业年金的模式和对养老保险的积极作用进行论述。第三章对我国企业年金的现状和年金总量进行分析,指出了我国企业年金资产分布和发展中所存在的问题,从而提出在我国发展企业年金的必要性和紧迫性。第四章研究我国企业年金发展过程中的的税收优惠和收入分配的问题。本章从税收优惠的成本收益对比、税制选择和税收公平问题这三个前后连贯的方面对企业年金展开分析首先分析了我国企业年金税惠政策的现状和后果,通过税收优惠政策来促进企业年金发展,对减少非税惠政策的社会经济成本是有利的。通过在养老金替代率视角下的年金优惠政策对政府财政负担影响分析,运用了效率工资模型对企业年金税惠对促进经济增长的机理进行了分析,然后对我国养老金替代率进行了估算,在此基础上对政府财政负担变化作了分析,最后得出结论:总的来说,税收优惠的支出减少大于收入的减少,因此政府在其中受益。政府应该有动力推动年金计划。本部分还对税惠模式进行了分析,应用了次优税制理论,认为EET模式既具有理论基础,在实践中又为众多的国家所采用,具有丰富的实践经验可资借鉴,被各国作为成功推广企业年金的重要工具。综合起来而言,中国企业年金的税收优惠模式也应选择EET模式。原因在于:EET对支持企业年金制度的发展非常有利,而且EET模式能大大减少政策干预的成本。同时强调,为了促进企业年金制度的发育和成熟,还必须建立和完善法律制度,为我国企业年金的健康发展保驾护。第五章研究我国企业年金发展中的公平性和差异性。在本部分中,首先介绍了企业年金的不公平现状以及税收的公平和效率。着重分析了企业年金的税收优惠政策对社会公平的影响并对解决不公平性提出了建设性的方法和建议。并且讨论企业年金的税惠公平问题,首先指出企业年金的不公平现状与税收优惠的关系,然后对税惠公平和效率做了剖析,最后,根据我国已经出现的问题和国际经验,提出了一系列的政策建议。第六章分析了企业年金发展中的投资及管理机制。本章从企业年金基金的投资目标和投资原则入手,分析企业年金投资的特点,将信托制度和企业年金投资管理的实际结合在一起,提出了对信托型企业年金制度的选择,及对企业年金投资管理的启示。第七章将目光转到企业的外部,研究企业年金发展运行过程中的监管机制,介绍了企业年金的财政金融属性及监管的主要目的;给出了企业年金监管的两个理论依据,即:公共利益理论和公共选择理论,并对两者进行了比较;同时对监管的主体、政府监管的权限以及基金监管的主要内容和手段进行了具体分析;最后,给出我国企业年金监管模式的选择及发展趋势。第八章为本文的结论和概括部分,为中国企业年金的模式选择提供建设性的政策建议。本文采用了多种方法相结合的原则,对企业年金制度进行了研究。包括:制度分析法、历史研究法、比较分析研究、实证研究、理论与实践相结合、具体与抽象相结合等方法。通过研究得出结论:在中国,企业年金的实施势在必行,它应该成为我国基本养老保险制度的有益补充,给我国的社会保障制度锦上添花。更多还原

【Abstract】 The employers’pension is one of the most important components of in the multi-hierarchy of the pension system. The more seriousness of the world ageing and the expenditure on the social security---especially on pensions make many countries and nations on the way of reforms. As the second pillar of the social security system, the employers’pension has become the focus of the governments and the scholars.The employers’pension is the voluntary complementary income security held by the employers for their staff besides the compulsory basic pension insurance system held by the government. The employers hold the plan to satisfy the needs of the operation and the development of their enterprises under the guidance of the government policies. The employers’pension system is of great significance in that it concerns the interest of the government, the enterprise and the staff. But from the studies and research both home and abroad, it is easily seen that most of the studies are just nothing but the question-suggestion, namely, the focus of the studies is to find out as many practical questions as possible and then to put forth some suggestions. This type of research is to some extent of practical importance, but the theoretical analysis, especially the theoretical analyses in the economic sense, is on the disadvantageous end. So, this dissertation is to conduct an initial probe into the operation and the economic effect of China’s employers’pension system.This dissertation consists of eight chapters. The first chapter is the introduction, mainly the introduction to the background the importance of this selected theme, the research methods, the mainstream of the studies as well as the breakthroughs of this dissertation.The second chapter is the comprehensive illustration and explanations about the current research in the field of employers’pension system, the types of the employers’pension and the positive effects on the pension insurance. The third chapter gives a brief description of the current state of China’s employers’pension, the total amount of the pension fund, the distribution of the fund and the problems in the course of its development. The author also points out the necessity and urgency of developing the employers’pension system in China.The fourth chapter mainly focuses on the tax privileges for the employers’pension and the relations between tax privilege and the income distribution. The author analyzes the employers’pension from three successive aspects: the cost-profit comparison, the choice of the tax system and the problems of the tax equality. First, the author analyzes the current situation of the tax privilege of the employers’pension and the bad effects that the tax policies have exerted. It is safe to say that the tax privileges for the employers’pension are positive in reducing the social cost from the non-tax privileges. Then by using effect-salary model, the author does a research into the dynamics of the tax privileges in enhancing the economic growth. On the basis of the estimation about the pension substitute rate, the author draws the conclusion that generally speaking, the reduction of the expenditure of the tax privilege is much less than that of the income, the result of which is that the government benefits from the policy. So it is easy to see that the government has great enthusiasm about the practice of the employers’pension. In this part, the author also conducts a probe into the modes of the tax privilege, which shows that the EET mode is both theoretical and practical for operation, and it has been widely adopted in many countries and nations. It is rational for China to adopt the EET mode as it enables the government to reduce the cost from the intervention. Meanwhile, to ensure the sound development and mature of the employers’pension system in China, laws and regulations concerned are to be established and improved.The fifth chapter deals with the equality and differentiations of the employers’pension system. The very first part in this chapter is the introduction to the inequality of the employers’pension as well as the fairness and the efficiency of the tax revenue. The key point is that the tax privileges have some effects on social fairness, and the constructive suggestions and proposals are raised to solve the problems in the social equality. As far as the equality of the tax privileges is concerned, the author puts forwards a series of policy suggestions in reference to the problems that have occurred in China and the experience that were provided by foreign countries.The sixth chapter is to analyze the investment management of the employers’pension. In this part, the author starts with the targets and the principles of the investment so as to summarize the investment features of the employers’pension. Meanwhile, by combining the trust system and the investment management of the employers’pension, the author advances the alternations of the trust-oriented employers’pension system and the lessons and experience for the investment management.The seventh chapter is about the monitoring system for the employers’pension. The main respects are the financial feature of the employers’pension and the purpose of the monitoring under the light of two theoretical bases: the public interest theory and the public alternation theory, and in the last part of this chapter, the author reveals the choice of the monitoring mode and the tendency of its development.The eighth chapter is the part where conclusions and summary are drawn so as to provide some constructive proposals to the operation and development of China’s employers’pension system.Armed with the principle of combining various methods in the research, the author adopts such scientific ways as the systemic analyses, the historical research, comparative analyses, the combinations of the abstract and the concrete, the theoretical and practical elements, etc.. By the initial probes into the employers’pension system, a definite conclusion follows: in China, the operation of the employers’pension system has no time to wait; it is desirable that the system become a beneficial complement to the basic pension insurance system in China, which betters our social security system in the long run.更多还原