基金可借贷融通型个人账户制:社会保险新模式——来自中国住房公积金制度的学理启示
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摘要
财务模式关乎社会保险制度能否公平、可持续发展。现行社会保险制度模式,无论是现收现付制、完全积累制,抑或二者相结合的部分积累制,都存在一些内在缺陷,既影响社会保险功能充分发挥,又影响制度可持续发展。职工基本养老保险基金的收支压力业已反映出现行模式面临的可持续发展挑战。极具吸引力的住房公积金制度带来的学理启示是:可以构建一种基金可借贷融通、而非无偿给付的个人账户制社会保险新模式。该模式不仅能弥补现行模式的内在缺陷,还能将现收现付制互助共济功能强的优点和完全积累制激励约束功能强的优点有机融合起来,进而既增强制度激励约束功能,又拓宽社会互助范围与途径,因而更具公平性和可持续性,是深化改革的可选方向。
The financial model is related to fair and sustainable development of social insurance system. There are some inherent defects in the current model of social insurance system,which determines whether the social insurance can play its function fully and develop sustainably,and whether it is the PAYG system,fully funding system,or the partially funding system combined by the above two. The income and expenditure pressures of basic endowment insurance fund for workers have re?ected the challenge of sustainable development the current social insurance model is facing. The housing provident fund system in China,which is not perfect yet and has a strong appeal,can give us a theoretical inspiration that we can build a new social insurance model of personal account system with fund-financing facility rather than free payment. This new model can not only make up for the inherent defects of the current social insurance model,but also integrate the strong mutual aid function of the PAYG system and the effective incentive function of fully funding system perfectly. So it can enhance the incentive and constraint function,broaden the social mutual support scope and approach of social insurance system. Therefore,it is more fair and sustainable,and can be an option to deepen current social insurance reform.
The financial model is related to fair and sustainable development of social insurance system. There are some inherent defects in the current model of social insurance system,which determines whether the social insurance can play its function fully and develop sustainably,and whether it is the PAYG system,fully funding system,or the partially funding system combined by the above two. The income and expenditure pressures of basic endowment insurance fund for workers have re?ected the challenge of sustainable development the current social insurance model is facing. The housing provident fund system in China,which is not perfect yet and has a strong appeal,can give us a theoretical inspiration that we can build a new social insurance model of personal account system with fund-financing facility rather than free payment. This new model can not only make up for the inherent defects of the current social insurance model,but also integrate the strong mutual aid function of the PAYG system and the effective incentive function of fully funding system perfectly. So it can enhance the incentive and constraint function,broaden the social mutual support scope and approach of social insurance system. Therefore,it is more fair and sustainable,and can be an option to deepen current social insurance reform.
引文
(1)林义:《社会保险基金管理》,北京:中国劳动出版社,2007年版。
(2)殷俊、赵伟:《社会保障基金管理新论》,武汉:武汉大学出版社,2007年版。
(1)哈维·罗森、特德·盖亚:《财政学》,郭庆旺译,北京:中国人民大学出版社,2015年版。
(2)高传胜:《职工基本养老保险制度:突出问题与改革攻坚--基于名义账户制的再思考》,《福建论坛》,2016年第7期。
(1)提取率指当年提取额占当年缴存额的比率。
(2)个人住房贷款率(简称个贷率),是指年末个人住房贷款余额占年末住房公积金缴存余额的比率。
(1)《国务院法制办就〈住房公积金管理条例(修订送审稿)〉公开征求意见》,中国政府网,http://www.gov.cn/xinwen/2015-11/21/content_5015081.htm.
(1)郑秉文:《从做实账户到名义账户--可持续性与激励性》,《开发研究》,2015年第3期。
(2)郑秉文:《“名义账户”制:我国养老保障制度的一个理性选择》,《管理世界》,2003年第8期。
(1)尚晓援:《“社会福利”与“社会保障”再认识》,《中国社会科学》,2001年第3期。
(1)尚晓援:《对弱势群体的社会救助:中国基本社会保障服务均等化的路径选择》,北京:中国经济出版社,2007年版。
(2)殷俊、赵伟:《社会保障基金管理新论》,武汉:武汉大学出版社,2007年版。
(1)哈维·罗森、特德·盖亚:《财政学》,郭庆旺译,北京:中国人民大学出版社,2015年版。
(2)高传胜:《职工基本养老保险制度:突出问题与改革攻坚--基于名义账户制的再思考》,《福建论坛》,2016年第7期。
(1)提取率指当年提取额占当年缴存额的比率。
(2)个人住房贷款率(简称个贷率),是指年末个人住房贷款余额占年末住房公积金缴存余额的比率。
(1)《国务院法制办就〈住房公积金管理条例(修订送审稿)〉公开征求意见》,中国政府网,http://www.gov.cn/xinwen/2015-11/21/content_5015081.htm.
(1)郑秉文:《从做实账户到名义账户--可持续性与激励性》,《开发研究》,2015年第3期。
(2)郑秉文:《“名义账户”制:我国养老保障制度的一个理性选择》,《管理世界》,2003年第8期。
(1)尚晓援:《“社会福利”与“社会保障”再认识》,《中国社会科学》,2001年第3期。
(1)尚晓援:《对弱势群体的社会救助:中国基本社会保障服务均等化的路径选择》,北京:中国经济出版社,2007年版。