我国养老保险视同缴费问题研究.pdfVIP

摘 要 本文以我国养老保险视同缴费这个颇有中国特色的问题为研究对象，在我 国研究基本处于空白的情况进行的一次探索性研究。本文描述了视同缴费产生 历史背景、发展阶段、政策实践，对视同缴费问题进行了定性分析，阐述了视 同缴费政策出台的必要性和合理性，深入分析了视同缴费政策在保障职工历史 权益的同时，对我国养老保险制度发展产生的深远影响和带来的严重后果，并 提出了改进的方案。 养老保险视同缴费问题是在我国养老保险制度改革过程中出现的一种过渡 性政策，也是我国养老保险制度从现收现付向部分积累制转变过程中的一个重 点焦点问题，其实质是对老体制下参保、新体制下退休人员即“中人”历史权 益的承认。视同缴费的产生有其深刻的历史背景和现实需要，对于保障职工的 历史权益、实现待遇平稳衔接、维护社会稳定和推动改革顺利进行都有重要意 义。 视同缴费政策的出台引发了一些矛盾和问题，突出表现是群体攀比和历史 债务问题。从养老保险制度良性运行的要求来看，视同缴费必须有对应的基金 来源。国家在出台视同缴费政策的同时，并没有出台相应的配套措施，特别是 没有明确化解历史债务的渠道，由此引发了个人账户空账运行、破坏制度公平 性、新制度难以入轨、制度效应难以发挥等严重后果。分清并落实历史责任， 尤其是落实国家的财政责任是解决问题的关键。 关键词：养老保险；视同缴费 2 Abstract The research objective of this paper is about pension year crediting for qualified contribution year which is with a Chinese characteristic. It is an exploratory study because there is almost no related research in this area of our country. This paper describes the historical background of credit for qualified contribution, the stage of development, policy practice, and conducts a qualitative analysis of the problem, and describes the necessity and rationality of the policy. With the in-depth analysis of the credit for qualified contribution policy in the protection of the rights and interests of workers, and according to the far-reaching implication and the serious consequences of pension system brought by the policy, the paper also proposes a method for improving. The crediting for quantified contribution in China is a transition policy appeared in the process of pension insurance reform. It is also an important issue in the process of transforming from Chinas pay-as-you-go old-age insurance system to partially-founded system whi