中国养老保障商业化运作研究
摘要
老有所养一直是人类社会面临的重要课题。从全球范围看,综观人类社会养老保障制度和体系的历史演进过程,主要经历了从家庭保障向社会养老保障转变、从现收现付制养老金制度向基金累计制养老金制度转轨、从单一支柱养老金制度向多支柱养老金制度发展等三次重要的制度变迁。在我国,长期以来,人们对商业保险与社会保障的关系有着不同甚至不科学的认识,导致商业保险在建立健全我国社会保障体系中的作用得不到充分发挥,我国社会保障事业也困难重重。
本文通过分析我国社会保障制度尤其是社会养老保障制度面临的困境和挑战,借鉴发达国家养老保障制度改革发展实践,以香港养老保障体系建设经验为重要参考,从商业养老保险的本质属性和功能出发,探讨我国养老保障体系建设中政府与市场的关系和边界,最终得出结论：社会保障体系有狭义和广义之分,商业保险是与社会保险相对应的范畴,不应被排除在整个社会保障体系之外。我国养老保障体系建设必须走市场化道路,商业养老保险应是我国养老保障体系的主要支柱和重要组成部分,是改革和完善我国养老保障制度的必然选择。
首先,通过梳理我国社会养老保障制度的发展路径及现状分析,评估目前我国社会养老保障体系的运行绩效,寻找并反思存在的问题。
其次,基于这些问题,选取四个各有特色的国际案例进行比较研究,拟从四个不同的视角得到对我国养老保障体系建设有用的经验和启示。
第三,分析香港人口老龄化对经济社会的影响,并结合对香港社会保障体系的梳理,就其中的养老保障安排进行阐述。
第四,从理论上分析了商业保险与社会保障在风险处置边界上的差异,以及政府机构和商业保险公司在社会保障体系运作中各自的优劣势,从而得到两者在社会保障体系中各自不同的着力点和同等重要的作用,提出我国养老保障商业化运作的动因和重要意义。
第五,构建我国养老保障商业化运作的整体框架。首先,提出养老保障商业化运作的目标模式；其次,阐明并分析现阶段商业保险公司参与养老保障商业化运作的基本情况,在此基础上给出未来商业保险公司在养老保障体系中的定位和实现途径；再次,重点研究对商业养老保险的税收优惠；最后,分析我国养老保障商业化运作的现实约束,并针对这些约束给出内外部的相关应对措施。
Elderly being properly looked after is always an important subject faced by human society. Globally, old-age security system during its historical evolution process mainly witnesses three changes, from family security to social old-age security, from pay-as-you-go pension system to fund accumulation pension system, from single-pillar pension system to multi-pillar pension system. Chinese people has a different, even unscientific understanding of the relationship between commercial insurance and social security for a long time, which results in the failure of commercial insurance to bring its role in enhancing China's social security system into full play. As a result, the cause of social security in China is encountered with a sea of difficulties.
Through analyzing difficulties and challenges faced by China social security system, especially social security system for the elderly, drawing lessons from the reform, progress and practice made by advanced countries in their old-age security system and from the experience of Hongkong in its construction of old-age security system, this paper starts from the nature and functions of commercial pension insurance and has a discussion over the relationship between the government of China and the market as well as their borderline in the process of China's old-age security system construction with the conclusion made as follows:social security system has two definitions-"narrow" and "broad". Commercial insurance is a category corresponding to social insurance, thus shouldn't be excluded from the whole social security system. Old-age security system construction in China must be market-driven with commercial pension system being the main pillar and an important ingredient of China's old-age security system. It is an inevitable choice to reform and enhance China's old-age security system.
First, through reviewing the development path and status quo of China's old-age security system, this paper evaluates the operation of China's old-age security system as well as looks for and ponds over the problems existing here.
Second, based on these problems, this paper selects4international cases with their own characteristics to make a comparative study with the purpose of absorbing useful experience and enlightenment from4different angles for the sake of the construction of China's old-age security system.
Third, it makes an analysis over the influence of aging problem in Hongkong on its economic society and elaborates on Hongkong's old-age security arrangements after reviewing its social security system.
Fourth, with a theoretical analysis over the difference between commercial insurance and social security in risk disposal as well as the respective advantages and disadvantages of governmental agencies and commercial insurance companies in supporting social security system, it concludes that they have different purposes, but with equally important role and also explains the reasons for commercialization of China's old-age security.
Fifth, it constructs the overall framework of commercialization of China's old-age security. First, it tells the target model in case of commercialization of China's old-age security system; second, it describes and analyzes the basic situation of involvement of commercial insurance company into the commercialization progress of China's old-age security at current stage, on this basis, it states the positioning and realization approach of commercial insurance companies in the old-age security system; third, it focuses on the tax preference to commercial pension insurance; at last, it analyzes the realistic constraints on the commercialization of China's old-age security system and comes up with related countermeasures in respond to these constraints.
本文通过分析我国社会保障制度尤其是社会养老保障制度面临的困境和挑战,借鉴发达国家养老保障制度改革发展实践,以香港养老保障体系建设经验为重要参考,从商业养老保险的本质属性和功能出发,探讨我国养老保障体系建设中政府与市场的关系和边界,最终得出结论：社会保障体系有狭义和广义之分,商业保险是与社会保险相对应的范畴,不应被排除在整个社会保障体系之外。我国养老保障体系建设必须走市场化道路,商业养老保险应是我国养老保障体系的主要支柱和重要组成部分,是改革和完善我国养老保障制度的必然选择。
首先,通过梳理我国社会养老保障制度的发展路径及现状分析,评估目前我国社会养老保障体系的运行绩效,寻找并反思存在的问题。
其次,基于这些问题,选取四个各有特色的国际案例进行比较研究,拟从四个不同的视角得到对我国养老保障体系建设有用的经验和启示。
第三,分析香港人口老龄化对经济社会的影响,并结合对香港社会保障体系的梳理,就其中的养老保障安排进行阐述。
第四,从理论上分析了商业保险与社会保障在风险处置边界上的差异,以及政府机构和商业保险公司在社会保障体系运作中各自的优劣势,从而得到两者在社会保障体系中各自不同的着力点和同等重要的作用,提出我国养老保障商业化运作的动因和重要意义。
第五,构建我国养老保障商业化运作的整体框架。首先,提出养老保障商业化运作的目标模式；其次,阐明并分析现阶段商业保险公司参与养老保障商业化运作的基本情况,在此基础上给出未来商业保险公司在养老保障体系中的定位和实现途径；再次,重点研究对商业养老保险的税收优惠；最后,分析我国养老保障商业化运作的现实约束,并针对这些约束给出内外部的相关应对措施。
Elderly being properly looked after is always an important subject faced by human society. Globally, old-age security system during its historical evolution process mainly witnesses three changes, from family security to social old-age security, from pay-as-you-go pension system to fund accumulation pension system, from single-pillar pension system to multi-pillar pension system. Chinese people has a different, even unscientific understanding of the relationship between commercial insurance and social security for a long time, which results in the failure of commercial insurance to bring its role in enhancing China's social security system into full play. As a result, the cause of social security in China is encountered with a sea of difficulties.
Through analyzing difficulties and challenges faced by China social security system, especially social security system for the elderly, drawing lessons from the reform, progress and practice made by advanced countries in their old-age security system and from the experience of Hongkong in its construction of old-age security system, this paper starts from the nature and functions of commercial pension insurance and has a discussion over the relationship between the government of China and the market as well as their borderline in the process of China's old-age security system construction with the conclusion made as follows:social security system has two definitions-"narrow" and "broad". Commercial insurance is a category corresponding to social insurance, thus shouldn't be excluded from the whole social security system. Old-age security system construction in China must be market-driven with commercial pension system being the main pillar and an important ingredient of China's old-age security system. It is an inevitable choice to reform and enhance China's old-age security system.
First, through reviewing the development path and status quo of China's old-age security system, this paper evaluates the operation of China's old-age security system as well as looks for and ponds over the problems existing here.
Second, based on these problems, this paper selects4international cases with their own characteristics to make a comparative study with the purpose of absorbing useful experience and enlightenment from4different angles for the sake of the construction of China's old-age security system.
Third, it makes an analysis over the influence of aging problem in Hongkong on its economic society and elaborates on Hongkong's old-age security arrangements after reviewing its social security system.
Fourth, with a theoretical analysis over the difference between commercial insurance and social security in risk disposal as well as the respective advantages and disadvantages of governmental agencies and commercial insurance companies in supporting social security system, it concludes that they have different purposes, but with equally important role and also explains the reasons for commercialization of China's old-age security.
Fifth, it constructs the overall framework of commercialization of China's old-age security. First, it tells the target model in case of commercialization of China's old-age security system; second, it describes and analyzes the basic situation of involvement of commercial insurance company into the commercialization progress of China's old-age security at current stage, on this basis, it states the positioning and realization approach of commercial insurance companies in the old-age security system; third, it focuses on the tax preference to commercial pension insurance; at last, it analyzes the realistic constraints on the commercialization of China's old-age security system and comes up with related countermeasures in respond to these constraints.
引文
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