我国养老保险制度科学发展的路径探析.docVIP

我国养老保险制度科学发展的路径探析 【内容提要】 目前，我国养老保险制度运行仍处于较大的风险中：制度模式未实现成功转型、覆盖范围过于狭窄、统筹层次明显偏低、财政投入不足和政府间责任划分不清、管理体制没有理顺。国外养老制度改革注重了制度的可及性、财务上的可持续性、基金的安全性和管理的有效性，为我国提供了可供借鉴的经验。本文提出了促进我国养老保险制度实现科学发展的路径：调整制度基本架构，建立针对非工薪人员的普惠式的国民基础年金(最低养老金)制度和针对工薪劳动者的公共养老金制度，确保全体国民享有养老保障；通过发行认可债券使养老金隐性负债显性化，并通过国家财政、国企分红、划拨国有资产、特别税收等方式逐年偿还；同时，自上而下一步到位实行全国统筹，解决养老金入不敷出、不易监管和保险关系跨地区转移与接续等诸多现实问题。Pension insurance system is the most important institutional arrangement in social security systems and its reform is very typical. Through exploring the path of scientific development on the pension insurance system, we can get experience to develop scientifically Chinas social security system. At present, Chinas pension insurance system is still in the great risk: the system model is not achieving success in transition, coverage is too narrow and obviously low-level pooling, inadequate finance input and unclear intergovernmental responsibility and unreasonable management system. Foreign pension system reforms focus on systems vailablity, financial sustainability, funds security and effective management, and all of these provide experience for China. A scientific development path on Chinas pension insurance system is provided in this paper: to adjust the basic system structure, to establish the national basic pension system(minimum pension)for non-wage-earner and the public pension system for salaried workers, to ensure that all citizens enjoy the old-age security; to issue approved bonds to make hidden pension liabilities open, and to reimburse yearly through the national finance, state-owned enterprises dividends, transfering state-owned assets，particular tax and etc.. At the same time, to resolve the pension deficit, to supervise funds, to transfer and convergence trans-regional workers pension relations and etc. through implementing straightly national pooling. 【关 键 词】国民基础年金/公共养老金/隐性负债/全国统筹  养老保险是社会保障体系中最重要的制度安排。它涉及面广，与全体国民的利益密切相关；它涉及的时间长，具有延期支付的特征，制度设计和改革时不能不“瞻前顾后”，既要考虑现实需要，也要考虑历史责任和未来发展；它改革最早，我国迄今已进行了22