中外养老保险政策比较与分析.docVIP

中外养老保险政策比较分析 摘要： 　　在世界人口老龄化的挑战下，各国的公共养老保险制度都面临支付危机，为了缓解人口老龄化带来的政府支出压力，各国纷纷采取对策对现有的养老保险制度进行全方位改革。其中最突出的一点是在政府与市场主体之间重新划分养老保险责任,将原来主要由政府承担的养老保险责任更多地向市场主体转移,即我们所说的养老保险市场化改革。发达国家由于经济发展水平、经济体制、社会文化背景等方面的相似性在养老保险领域也有很多相似的地方,从近些年的改革趋势看市场化倾向日趋增强,政府承担的责任逐渐在减轻,而市场主体的责任不断得到强化,这些思想在养老保险制度设计的很多方面都有所体现,通过对这些国家养老保险市场化改革的共同趋势及政策选择的简要分析,可以得出可供我们借鉴的东西。 关键词：养老保险；市场化改革；国际经验；政策选择 Abstract：In the worlds aging population challenges, public pension system to pay countries are facing a crisis, government spending in order to ease the pressure of population aging, countries have to take measures on the existing pension system for all-round reform。One of the most prominent is between the government and market players re-division of pension liability, the original mainly borne by the government pension transfer more responsibility to the market players, that we call the pension market-oriented reforms。Developed countries due to the similarity of the level of economic development, economic system, and other aspects of social and cultural background in the pension field, there are many similarities。From the reform trend in recent years to see the growing tendency of the market to enhance the responsibility of the Governments commitment gradually reduced, and the responsibility of market players continue to be strengthened，these ideas are reflected in many aspects of the pension system design, through a brief analysis of the common market trends in these countries, pension reform and policy choices can be drawn that we could learn something。 Keywords: Pension；Privatization reform；international experience；Policy selection 我国养老保险体系的基本现状 基本养老保险的现状 就我国企业职工基本养老保险金来说,其基本养老保险金替代率一直在下降,最近几年甚至还没有达到60%的既定目标。所谓替代率是指退休金与退休前收入的比例,是衡量退休生活水平的重要指标之一,一般而言退休收入只有达到退休前收入的70%,才能保证一定的生活品质,做到养老无忧。从表1可以看出,我国近年社会基本养老替代率只能达到40%～50%左右,如果退休后仅仅依靠基本养老收入,生活水平将产生巨大落差。 企业年金的现状 对于我国企业年金的发展,从发展规模来看,2000年我国企业年金规模仅191亿元,到2005年底达到680亿元,增长了256%,2006年上半年,全国又新增年金计划260个,年金积累基金增加110多亿元,显示出企业年金良好的发展势头。然而从覆盖范围来看,2000年全国建立企业年金的企业约有1.6万家,参加职工