中国养老金制度研究
摘要
人口老龄化危机已成全球性问题，我国在这方面尤为严重。一是由于人口基数过大，造成老龄人口绝对数量过多；二是我国是在经济发展初期进入老龄化社会，国力相对贫弱，国家很难承受巨大的养老负担；三是2010～2035年老龄化高峰已为期不远，应对时间紧迫。为此，经过多年的探索和实践，我国建立了“统帐结合”的养老金制度，应该说这一制度在稳定社会，特别是在国企改制过程中起到了很好的积极作用，成效是肯定的。但随着改革的深入和形势的发展，这一制度的不足之处逐渐暴露出来。一是制度的覆盖面严重不足，使数量庞大的农民工、个体私营劳动者等社会群体游离于制度之外，给国家将来带来巨大养老负担隐患。二是企业职工与机关、事业职工分属两个保障体系，彼此衔接不够，影响劳动力资源的合理配置，从而不利于经济发展。三是基金积累不足，隐性负债巨大，面临支付危机。这些问题，必须通过改革和完善现有制度加以解决。对此，论文从有关养老金制度的经济学理论分析入手，借鉴一些国家养老金制度发展和改革的成功经验，结合我国的具体国情，提出了建立中国特色的“三支柱”模式养老金制度的构想，试图通过制度建设来使问题得到圆满解决。
论文由三部分组成：第一部分概括阐述了有关养老金方面的经济学原理。从养老金的总供给和总需求的可度量性，强调供需
总量动态平衡是养老金制度的核心。从养老金制度对再分配、储
蓄、劳动力市场和资本市场的影响，阐明养老金制度与经济发展
的相互促进和制约关系。第二部分分析了我国养老金制度的改革
历程与存在的主要问题。通过回顾我国养老金制度的发展历程，
找寻其改革、完善的轨迹和继承点;通过对我国养老金制度现存
的突出问题的剖析，指明改革、完善现有制度的必要性和改革方
向。通过分析加拿大的多层次养老金制度的成功经验，依据世界
银行提出的“三支柱”养老金制度模式，结合中国国情，对比分
析了建立我国“三支柱”模式养老金制度的必要性和可能性。第
三部分是论文的中心，提出建立中国特色“三支柱”模式养老金
制度的构想方案。通过对养老金制度应坚持的基本原则的阐述，
特别是对新老制度在收支变化方面和转轨成本方面的分析测算，
得出了我国“三支柱”模式养老金制度的可行性结论。
论文提出的我国“三支柱”模式养老金制度是:第一支柱:
政府提供的基础养老金;第二支柱:城镇职工强制性个人养老保
险帐户;第三支柱:统一的政策鼓励性个人养老储蓄帐户(包括
企业补充养老保险)。新制度将我国养老金制度的覆盖面扩展到
全社会、全体劳动者，大胆提出将数量庞大的农民工纳入到养老
金制度中来，对我国养老金制度的健康发展和国家长治久安具有
现实的和长远的意义。新制度还保持了与‘统帐结合’模式的紧
密对接，尤其是将现存的城镇企业职工与机关事业职工由分属两
个不同的养老金制度体系并入统一的同一体系中来，打破了旧体
制给人才流动造成的束缚，对实现人力资源的有效配置会起到巨
大的推动作用。新制度设计时十分注重养老金产品的供需平衡，
并充分考虑国家、单位和个人三方面的承受能力，可以有效消除
旧制度巨额隐性负债带来的危机。另外，“三支柱”模式养老金
制度还充分考虑了我国经济发展的不平衡性，尤其是城乡的巨大
差别，提出“城镇职工的养老金保障以第一、第二支柱为主，第
三支柱为辅”，“农民和农民工的养老金保障以第三支柱为主、第
一支柱为辅”的方针，并提出各地可以根据本地的经济发展水平
制定各自的个人养老储蓄帐户存款的上、下限标准，这些制度方
面的层次性和灵活性是符合国情的，因而有较强的可操作性。
The crisis of the aged population has been a global problem, in this respect our country is particularly serious. There are several reasons for that. The first reason is that the fundamental number of population is over large and making the absolute quantity of the aged population excessive; Secondly, it is in the economic development early period that our nation turn into the aged society, and the national power is relatively weaker, therefore it can't undergo the hardship of providing for the aged. Thirdly our nation will come up against the peak of aged-population from 2010 to 2035, it is very urgent for us to cope with the hard situation. Accordingly through several years' exploration and practice our nation has established the pension system that requires the combination of social pooling with individual accounts. And it also has made a positive effect to social stabilization, especially to the progress of reforming nation-possessed enterprises. But along with the thorough reform and the development of
the situation, some shortcomings have been exposed out under this system. In the first place it doesn't cover all people, and the numerous farm-workers, the individual private workers and the farmers, can't benefit from this system, so it brings a tremendous
burden of providing for the aged people. Next the enterprises' employees and the officers or the organizations' employees accordingly belong to two guarantee systems ,and there are little relations between them ,as a result it influences the reasonable distribution of labor force resources and influences the economic development. At last it is shortage to accumulate the fund, but the latent debt amount is immense large and results in the crisis of payment. We should reform and amend the current system in order to solve those problems. To this point, the article will commence from the economics theories analysis in relevant to the pension system, and draw lessons from some countries that have successful experience in the development and reformation of the pension system, and put forward the speculation named "three pillars" about the pension system in Chinese characteristic by according to the concrete situation of China, and try to make the problem get the satisfactory solution by constructing institutions .
Three are three parts to constitute the thesis. The first part generalizes and expatiates upon the economic principles concerning the pension system. From the evaluation of the gross demand and the total supply of the pension products. The part will emphasize the issue that the dynamic equilibrium of the supply and the demand is
the key of the pension system. And the part will set forth the interaction relationship between the pension and the development of economy in accordance with the influence that the institution bring to the reassign, the save, the labour market and the capital market. The second part analyzes the reformation course of the pension system and the main problems of our country. Through looking back the development course of the pension system. Seek the orbit of the reform. Perfect and the continue point. Through analyzes. We will indicate the direction and necessity of reforming and amending the current system, by the analysis of the successful experience of the multi-levels pension system in Canada and the "three pillars" pension system made by world bank. Adapting to the concrete situation of china, by comparing and contrasting with china's "three pillars" made. We will setting up the necessity and possibility of establishing the pension system. The third part is the key stone of the thesis and in this part the speculation of setting up "three pillars" of Chinese characteristic is put forward. By the elaboration of the basic principle that pension system should insist, and will calculate the cost of receipt and expanditure variety and the conversion under the new mode and the old one.
What is the "three pillars" pension system in our country which
is put forward in the article? The first pillar is the foundation pension tha
论文由三部分组成：第一部分概括阐述了有关养老金方面的经济学原理。从养老金的总供给和总需求的可度量性，强调供需
总量动态平衡是养老金制度的核心。从养老金制度对再分配、储
蓄、劳动力市场和资本市场的影响，阐明养老金制度与经济发展
的相互促进和制约关系。第二部分分析了我国养老金制度的改革
历程与存在的主要问题。通过回顾我国养老金制度的发展历程，
找寻其改革、完善的轨迹和继承点;通过对我国养老金制度现存
的突出问题的剖析，指明改革、完善现有制度的必要性和改革方
向。通过分析加拿大的多层次养老金制度的成功经验，依据世界
银行提出的“三支柱”养老金制度模式，结合中国国情，对比分
析了建立我国“三支柱”模式养老金制度的必要性和可能性。第
三部分是论文的中心，提出建立中国特色“三支柱”模式养老金
制度的构想方案。通过对养老金制度应坚持的基本原则的阐述，
特别是对新老制度在收支变化方面和转轨成本方面的分析测算，
得出了我国“三支柱”模式养老金制度的可行性结论。
论文提出的我国“三支柱”模式养老金制度是:第一支柱:
政府提供的基础养老金;第二支柱:城镇职工强制性个人养老保
险帐户;第三支柱:统一的政策鼓励性个人养老储蓄帐户(包括
企业补充养老保险)。新制度将我国养老金制度的覆盖面扩展到
全社会、全体劳动者，大胆提出将数量庞大的农民工纳入到养老
金制度中来，对我国养老金制度的健康发展和国家长治久安具有
现实的和长远的意义。新制度还保持了与‘统帐结合’模式的紧
密对接，尤其是将现存的城镇企业职工与机关事业职工由分属两
个不同的养老金制度体系并入统一的同一体系中来，打破了旧体
制给人才流动造成的束缚，对实现人力资源的有效配置会起到巨
大的推动作用。新制度设计时十分注重养老金产品的供需平衡，
并充分考虑国家、单位和个人三方面的承受能力，可以有效消除
旧制度巨额隐性负债带来的危机。另外，“三支柱”模式养老金
制度还充分考虑了我国经济发展的不平衡性，尤其是城乡的巨大
差别，提出“城镇职工的养老金保障以第一、第二支柱为主，第
三支柱为辅”，“农民和农民工的养老金保障以第三支柱为主、第
一支柱为辅”的方针，并提出各地可以根据本地的经济发展水平
制定各自的个人养老储蓄帐户存款的上、下限标准，这些制度方
面的层次性和灵活性是符合国情的，因而有较强的可操作性。
The crisis of the aged population has been a global problem, in this respect our country is particularly serious. There are several reasons for that. The first reason is that the fundamental number of population is over large and making the absolute quantity of the aged population excessive; Secondly, it is in the economic development early period that our nation turn into the aged society, and the national power is relatively weaker, therefore it can't undergo the hardship of providing for the aged. Thirdly our nation will come up against the peak of aged-population from 2010 to 2035, it is very urgent for us to cope with the hard situation. Accordingly through several years' exploration and practice our nation has established the pension system that requires the combination of social pooling with individual accounts. And it also has made a positive effect to social stabilization, especially to the progress of reforming nation-possessed enterprises. But along with the thorough reform and the development of
the situation, some shortcomings have been exposed out under this system. In the first place it doesn't cover all people, and the numerous farm-workers, the individual private workers and the farmers, can't benefit from this system, so it brings a tremendous
burden of providing for the aged people. Next the enterprises' employees and the officers or the organizations' employees accordingly belong to two guarantee systems ,and there are little relations between them ,as a result it influences the reasonable distribution of labor force resources and influences the economic development. At last it is shortage to accumulate the fund, but the latent debt amount is immense large and results in the crisis of payment. We should reform and amend the current system in order to solve those problems. To this point, the article will commence from the economics theories analysis in relevant to the pension system, and draw lessons from some countries that have successful experience in the development and reformation of the pension system, and put forward the speculation named "three pillars" about the pension system in Chinese characteristic by according to the concrete situation of China, and try to make the problem get the satisfactory solution by constructing institutions .
Three are three parts to constitute the thesis. The first part generalizes and expatiates upon the economic principles concerning the pension system. From the evaluation of the gross demand and the total supply of the pension products. The part will emphasize the issue that the dynamic equilibrium of the supply and the demand is
the key of the pension system. And the part will set forth the interaction relationship between the pension and the development of economy in accordance with the influence that the institution bring to the reassign, the save, the labour market and the capital market. The second part analyzes the reformation course of the pension system and the main problems of our country. Through looking back the development course of the pension system. Seek the orbit of the reform. Perfect and the continue point. Through analyzes. We will indicate the direction and necessity of reforming and amending the current system, by the analysis of the successful experience of the multi-levels pension system in Canada and the "three pillars" pension system made by world bank. Adapting to the concrete situation of china, by comparing and contrasting with china's "three pillars" made. We will setting up the necessity and possibility of establishing the pension system. The third part is the key stone of the thesis and in this part the speculation of setting up "three pillars" of Chinese characteristic is put forward. By the elaboration of the basic principle that pension system should insist, and will calculate the cost of receipt and expanditure variety and the conversion under the new mode and the old one.
What is the "three pillars" pension system in our country which
is put forward in the article? The first pillar is the foundation pension tha
引文
1．朱青．养老金制度的经济分析与运作分析[M]．北京：中国人民大学出版社，2002．
2．钟仁耀．养老保险改革国际比较研究[M]．上海：上海财经大学出版社，2002．
3．卢友富．社会保障的财政思考[M]．长春：长春出版社，2002．
4．王化文，崔力夫，王顺军．社会保障财政改革[M]．长春：吉林美术出版社，1996．
5．杜俭，匡炳文．社会保障财政管理[M]．合肥：安徽人民出版社，1996．
6．崔力夫．财政支出若干问题研究[M]．长春：吉林人民出版社，1999．
7．余功斌．发展与改革中的社会保障[M]．北京：中国财政经济出版社，1999．
8．于光远．经济大辞典[M]．上海：上海辞书出版社，1992．
9．宋晓梧．完善养老保险确保老有所养[M]．北京：企业管理出版社，2001．
10．李绍光．养老金制度与资本市场[M]．北京：中国发展出版社，1998．
11．韩大为．养老金体制[M]．北京：经济科学出版社，2000．
12．厉以宁．西方福利经济学述评[M]．北京：商务印书馆，1984．
13．李珍．社会保障制度与经济发展[M]．武汉：武汉大学出版社，1998．
14．阮凤英．社会保障通论[M]．济南：山东大学出版社，2004．
15．李培林．中国进城农民工的经济社会分析[M]．北京：社会科学文献出版社，2002．
16．沈水生．农民工劳动保障权益维护[M]．北京：中国劳动社会保障出版社，2002．
17．袁伦渠．劳动经济学[M]．大连：东北财经大学出版社，2002．
18．赵宝华．老龄工作新范式的探索[M]．北京：华龄出版社，2004．
19．曾湘泉，郑功成，袁志刚．收入分配与社会保障[M]．北京：中国劳动社会保障出版社，2002．
2．钟仁耀．养老保险改革国际比较研究[M]．上海：上海财经大学出版社，2002．
3．卢友富．社会保障的财政思考[M]．长春：长春出版社，2002．
4．王化文，崔力夫，王顺军．社会保障财政改革[M]．长春：吉林美术出版社，1996．
5．杜俭，匡炳文．社会保障财政管理[M]．合肥：安徽人民出版社，1996．
6．崔力夫．财政支出若干问题研究[M]．长春：吉林人民出版社，1999．
7．余功斌．发展与改革中的社会保障[M]．北京：中国财政经济出版社，1999．
8．于光远．经济大辞典[M]．上海：上海辞书出版社，1992．
9．宋晓梧．完善养老保险确保老有所养[M]．北京：企业管理出版社，2001．
10．李绍光．养老金制度与资本市场[M]．北京：中国发展出版社，1998．
11．韩大为．养老金体制[M]．北京：经济科学出版社，2000．
12．厉以宁．西方福利经济学述评[M]．北京：商务印书馆，1984．
13．李珍．社会保障制度与经济发展[M]．武汉：武汉大学出版社，1998．
14．阮凤英．社会保障通论[M]．济南：山东大学出版社，2004．
15．李培林．中国进城农民工的经济社会分析[M]．北京：社会科学文献出版社，2002．
16．沈水生．农民工劳动保障权益维护[M]．北京：中国劳动社会保障出版社，2002．
17．袁伦渠．劳动经济学[M]．大连：东北财经大学出版社，2002．
18．赵宝华．老龄工作新范式的探索[M]．北京：华龄出版社，2004．
19．曾湘泉，郑功成，袁志刚．收入分配与社会保障[M]．北京：中国劳动社会保障出版社，2002．