日本年金（养老金）制度改革与完善分析研究.pdfVIP

Classified index: CODE ：10075 U.D.C: NO.:033160 A Dissertation for the Degree of M. Economics The research of the pension system reform and perfect in Japan Candidate: Lian Wei Supervisor: Prof.Zhang Yumian Specialty: World Economics Academic Degree Applied for: Master Economics University: HeBei university Date of Oral Examination: May 2006 摘 要 摘 要 日本早在20 世纪 60 年代初就已建立了“国民皆保险、国民皆年金”的格局，但是， 随着少子、老龄化年龄结构的变化，日本年金支付面临巨大的困难。本文选择了一个新 的角度，通过对提高国民保险费的交纳、降低国民保险金的给付水平以及提高国库负担 等模型分析，可以看出单纯依靠提高年金国库负担份额收效甚微。在此基础上，笔者提 出了尽快实现年金简单的一元化收缴制度、加快民营化步伐等解决年金收支赤字的政策 建议。日本日趋完善的年金制度改革，无论是成功的经验或失败的教训，都对我国社会 保障制度的构建和完善有理论和实践的借鉴意义。 关键词 年金制度 财政改革 国民负担 民营化 I Abstract Abstract Since the 1960s Japan have been build the pension system which is attach with every citizen in the country. Consequently the age structure of the population has changed ,with the aged proportion rapidly increasing and low birth rate .As a result ,Japan faces a big challenge to finance the pension. This article chooses a brand new point of view，which not only studies raise pension to pay or cut pension payment but also studies levy heavy finance burden on the basis of model investigation. Then we can draw a conclusion that is almost no improve of the pension gap if we simple raise finance proportion of pension. According the former analysis ,the writer suggest re