發(fā)布時間：2018-08-31 08:11

【摘要】：改革開放以來,我國經(jīng)濟發(fā)展和社會各項事業(yè)取得舉世矚目的成就,全國各族人民不斷從經(jīng)濟增長中得到實惠,老年人口收入水平顯著提高。然而,在經(jīng)濟增長放緩的同時,城鎮(zhèn)養(yǎng)老金收入隨著收入分配差距的擴大而呈現(xiàn)出逐漸拉大的趨勢,養(yǎng)老水平的差距主要是勞動者在勞動期內(nèi)地區(qū)差距、行業(yè)差距等方面的延續(xù),城鎮(zhèn)養(yǎng)老保險制度的收入再分配功能非但沒有發(fā)揮應(yīng)有效應(yīng),反而延續(xù)并擴大了老年人口的收入差距,這直接影響到勞動人口和退休人口的根本利益,如果不能得到足夠重視,老年風險可能會蔓延至國家政治風險、企業(yè)經(jīng)營風險、社會穩(wěn)定大局等多個層面。老年人收入問題歸根到底是要放在整個收入分配格局當中考慮,城鎮(zhèn)養(yǎng)老保險的收入分配效應(yīng)的發(fā)生機理、制度設(shè)計的影響因素以及如何影響制度的運行,是否應(yīng)當從國家層面和家庭(個人)兩個層面進行制度反思并提出理想模式作為制度調(diào)整的參考依據(jù)。 本文運用對比分析、歸納分析與計量分析等方法,對我國城鎮(zhèn)養(yǎng)老保險的收入分配效應(yīng)以及影響因素進行分析,通過制度反思對現(xiàn)行城鎮(zhèn)養(yǎng)老保險制度提出理想模式。主要包括四個方面內(nèi)容：(1)梳理了對城鎮(zhèn)養(yǎng)老保險與收入分配的相關(guān)理論和研究,詳細比較了有關(guān)收入分配、城鎮(zhèn)養(yǎng)老保險的理論與研究方法；(2)對我國城鎮(zhèn)養(yǎng)老保險收入分配格局現(xiàn)狀、職業(yè)收入規(guī)律進行階段劃分,對老年風險的分布與識別、風險的傳遞與觸發(fā),以及老年風險信號向國家、社會和個人三個層面進行傳遞的機制進行了分析；(3)在對比分析國外養(yǎng)老保險制度和我國養(yǎng)老保險經(jīng)驗分析的基礎(chǔ)上,歸納得出城鎮(zhèn)養(yǎng)老保險對收入分配的三類效應(yīng),即誘導(dǎo)效應(yīng)、參與效應(yīng)和替代效應(yīng),對三類效應(yīng)的基本內(nèi)涵及作用機理、運行特征進行了分別研究,得出了相應(yīng)的結(jié)論；(4)綜合分析三類效應(yīng)相互作用的運行效果和基本方式,應(yīng)用分析現(xiàn)行養(yǎng)老制度對政策預(yù)期和測度進行反思,篩選影響因素并利用VAR模型對其進行驗證,進而提出符合我國基本國情的城鎮(zhèn)養(yǎng)老保險理想模式和我國養(yǎng)老保險制度改革途徑。 本文主要結(jié)論包括：(1)對城鎮(zhèn)養(yǎng)老保險的省際時間序列比較后發(fā)現(xiàn),隨著勞動報酬在GDP中份額的下降,城鎮(zhèn)養(yǎng)老水平也在不斷下降,養(yǎng)老保險制度對收入分配差距的擴大沒有抑制作用,反而存在放大的作用；(2)城鎮(zhèn)養(yǎng)老保險制度對收入分配的誘導(dǎo)效應(yīng)、參與效應(yīng)兩種正效應(yīng)未發(fā)揮應(yīng)有作用,而具有負效應(yīng)的替代效應(yīng)作用較顯著,財政養(yǎng)老補貼的制度利差對吸引更多潛在參保者加入該制度具有誘導(dǎo)效應(yīng)；(3)企業(yè)提高勞動者報酬來激發(fā)雇員不斷提高勞動生產(chǎn)率,老年收入差距過大等社會風險由發(fā)達地區(qū)向欠發(fā)達地區(qū)轉(zhuǎn)移,從男性向女性轉(zhuǎn)移,從低收入者向高收入者轉(zhuǎn)移,現(xiàn)行城鎮(zhèn)養(yǎng)老保險制度可能已經(jīng)是造成收入分配差距擴大的一個誘因。(4)利用三類效應(yīng)對現(xiàn)行城鎮(zhèn)養(yǎng)老保險制度結(jié)構(gòu)的合理性、項目的周全性、水平的可承受性以及需求的滿足程度四方面進行分析,得出目前我國城鎮(zhèn)養(yǎng)老保險制度需要作進一步調(diào)整。(5)提出我國城鎮(zhèn)養(yǎng)老保險制度的調(diào)整思路。總體思路是建立與經(jīng)濟發(fā)展相適應(yīng)的多支柱城鎮(zhèn)養(yǎng)老保險體系,實現(xiàn)城鎮(zhèn)養(yǎng)老保險制度的收入分配效應(yīng)。城鎮(zhèn)養(yǎng)老保險理想模式應(yīng)由三個層次構(gòu)成,最底層是基礎(chǔ)養(yǎng)老保險(含個人賬戶和地方附加),第二層是職業(yè)年金,第三層是靈活的私營商業(yè)養(yǎng)老保險計劃和個體私人儲蓄養(yǎng)老計劃。
[Abstract]:Since the reform and opening up, China's economic development and social undertakings have made remarkable achievements. The people of all nationalities in the country have been benefiting from economic growth and the income level of the elderly has increased significantly. However, with the economic growth slowing down, the income of urban pension has gradually increased with the widening income distribution gap. Trend, the gap between the level of old-age pension is mainly the continuation of regional disparity and industrial disparity among workers during the working period. The income redistribution function of urban endowment insurance system does not play its due role, but continues and widens the income gap among the elderly, which directly affects the fundamental interests of the working population and the retired population. If we don't pay enough attention to it, the risk of old age may spread to many levels, such as national political risk, enterprise management risk, social stability and so on. And how to affect the operation of the system, whether it should be from the national level and family (individual) two levels of institutional reflection and put forward the ideal model as a reference for institutional adjustment.
This paper uses the methods of comparative analysis, inductive analysis and econometric analysis to analyze the income distribution effect and influencing factors of urban endowment insurance in China, and puts forward an ideal model of the current urban endowment insurance system through institutional reflection. It mainly includes four aspects: (1) combing the relationship between urban endowment insurance and income distribution. Guan theory and research, a detailed comparison of income distribution, urban endowment insurance theory and research methods; (2) China's urban endowment insurance income distribution pattern, the law of professional income stage division, the distribution and identification of the risk of the elderly, risk transmission and trigger, as well as the elderly risk signal to the state, society and individuals Three levels of transmission mechanism are analyzed; (3) On the basis of comparative analysis of foreign endowment insurance system and China's endowment insurance experience, three types of effects of urban endowment insurance on income distribution are concluded, that is, induction effect, participation effect and substitution effect, and the basic connotation and mechanism of action of the three types of effects. The results are as follows: (4) Comprehensive analysis of the effects and basic modes of interaction among the three types of effects, application analysis of the existing pension system to reflect on the policy expectations and measures, screening the influencing factors and using the VAR model to verify them, and then put forward the urban endowment insurance in line with China's basic national conditions. The ideal insurance mode and the reform way of China's endowment insurance system.
The main conclusions of this paper are as follows: (1) Comparing the provincial time series of urban endowment insurance, it is found that the level of urban endowment insurance is also declining with the decrease of the share of labor remuneration in GDP. The endowment insurance system has no restraining effect on the widening of income distribution gap, but has an enlarging effect; (2) Urban endowment insurance system has an enlarging effect on income. The two positive effects of income distribution and participation did not play their due role, but the substitution effect with negative effect was more significant. The system interest margin of financial pension subsidy has an inductive effect on attracting more potential insurers to join the system. (3) Enterprises improve the remuneration of workers to stimulate employees to continuously improve labor productivity, and the elderly. The current urban endowment insurance system may have been an incentive to widen the income distribution gap. 4. Making use of the three effects to rationalize the structure of the existing urban endowment insurance system. It is concluded that China's urban endowment insurance system needs to be further adjusted. (5) It puts forward the idea of adjusting the urban endowment insurance system in China. To realize the income distribution effect of urban endowment insurance system, the ideal model of urban endowment insurance should be composed of three levels, the lowest level is basic endowment insurance (including personal accounts and local supplements), the second level is occupational annuity, and the third level is flexible private commercial endowment insurance plan and individual private savings endowment plan.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F842.67

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