我国农村社会养老保险筹资模式研究
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摘要
党的十七大明确提出,社会保障是社会安定的重要保证,要加快建立覆盖城乡居民的社会保障体系,保障人民基本生活。随着老龄化社会的到来,以及传统的家庭保障和土地保障功能的弱化,以及计划生育政策的实行和家庭规模的缩小,养老问题特别是农村的养老问题将变得更加迫切。农村人口的养老问题是关系社会稳定、深化农村改革、解决“三农”问题和全面实现小康社会的重要问题。在构建“和谐社会”、建设社会主义新农村的今天,农村社会养老保险越来越受到政府、理论界和学术界的广泛关注。
农村社会养老保险的一个根本问题是资金来源问题,资金筹集是农村社会养老保险的核心内容和首要环节,是农村社会养老保险事业运行的物质基础和前提。我国的农村社会养老保险体系自80年代中期开始试点以来,先后经历了试点、推广、整顿和创新发展阶段。在运行过程中,农村社会养老保险在筹资方面存在着一些突出的问题,如筹资标准低、筹集比例不合理、筹资渠道狭窄、保障水平低等,农村社会养老保险资金远远不能满足农村人口的养老需要,严重影响了农村社会养老保险事业的顺利发展。因此,认真研究解决农村人口的养老保险问题,选择符合我国国情的农村社会养老保险资金筹集模式,具有重大的理论意义和现实意义。
本文对目前世界上现存的现收现付制(社会统筹)、完全积累制(个人账户积累)和部分积累制(社会统筹+个人账户)三种筹资模式的优缺点进行了分析,并借鉴国际上农村社会养老保险筹资的经验,在现有研究成果的基础上进一步探讨了我国农村社会养老保险的筹资模式。面向未来的城乡发展格局,适应未来社会发展需要,考虑到城乡统筹发展的要求,以及十七大提出的建立覆盖城乡居民的社会保障体系的目标。考虑到养老保险项目的支出特点、我国人口老龄化的必然趋势以及我国农村目前的社会发展现状和经济承受能力,以便于将来与城市养老保险衔接,本文认为我国农村社会养老保险宜采用社会统筹和个人账户相结合的模式,在政策实施上,建立起“个人缴费、集体补助、政府补贴”的新型农村社会养老保险筹资模式。该模式强调国家对农村的养老责任,国家投入一部分纳入到社会统筹基金,农民个人缴费、集体补助和部分国家投入全部划入个人账户,国家投入要偏重于经济欠发达地区,让广大的农民享受到经济改革开放的成果。国家应通过调整财政支出结构,加大财政投入,置换部分国有产权,发行社会保障长期债券和社会保障彩票的形式来充实农村社会养老保险基金,另外还可以采取以实物筹资和开征农村社会保险税等创新的方式来筹集农村社会养老保险基金。只有这样,才能促进农村社会养老保险事业的顺利发展。
It is pointed out by the seventeenth Party Congress report that social security is the guarantee of the safety and stability of the society and speeding up the building of social security system covering urban and rural areas, securing the basic livings of people. In today's time of the building of the harmonious society and the construction of the new countryside, rural pension system is more and more studied by the government, the experts and scholars in this study field.
With the coming of the aging society and the waning of the traditional family insurance and the earth insurance, as well as the fulfillment of the policy of "one family one child" and the decrease of family scale, the issue of the sustenance for old people especially in rural area becomes very urgent. The issue of the sustenance for old people in rural area is a great problem influencing the safety and stabilization of the country, deepening the reform in rural area, solving "Three Agriculture" problem, fully realizing the well-off society. A fundamental problem of rural pension system is the resources of the fund, fund financing is the key issue and the first step of the rural pension system, as well as physical base and the premise. Since the establishment of Chinese rural pension system in the middle of the 1980's, it has undergone the period of trial、development、modulation and creation. During the period of the rural pension system fulfillment, the fund-raising has exposed some shortcomings, such as: the lower fund-raising standard, the unreasonable fund-raising proportion, and the lower insurance level and so on. The fund of the rural pension system can't meet the needs of the rural old population, which greatly influences the development of the rural pension system. So, researching and resolving the issue of sustenance for old people in rural area and building a workable rural pension system are very important.
This paper discussed three types of fund-raising, which are pay-as-you-go, pay-as-you-earn, integration, and analyzed their advantages and disadvantages, and based on the international experience of the fund-raising of rural pension system and current research, the financing model is discussed in my paper. In face of the future situation of the urban and rural development, adapting to the needs of the future social development, considering the integrating of the urban and rural development, as well as the target of building the social insurance system covering urban and rural residents. As for the disbursement features of pension fund, as well as the inevitable trend of aging population and the social and economic situation of China countryside, this paper suggests that the partially funded system, that is the combination of social security plan as a whole and individual account, should be the best choice for the rural pension system of China. It puts forward that fund should be raised from many channels, such as adjusting the fiscal expenditure structure, increasing the government's financial support, selling state owned property and recruiting social security tax, issuing the insurance bond, issuing lottery and so on, which could be effective sources of rural pension fund of china.
农村社会养老保险的一个根本问题是资金来源问题,资金筹集是农村社会养老保险的核心内容和首要环节,是农村社会养老保险事业运行的物质基础和前提。我国的农村社会养老保险体系自80年代中期开始试点以来,先后经历了试点、推广、整顿和创新发展阶段。在运行过程中,农村社会养老保险在筹资方面存在着一些突出的问题,如筹资标准低、筹集比例不合理、筹资渠道狭窄、保障水平低等,农村社会养老保险资金远远不能满足农村人口的养老需要,严重影响了农村社会养老保险事业的顺利发展。因此,认真研究解决农村人口的养老保险问题,选择符合我国国情的农村社会养老保险资金筹集模式,具有重大的理论意义和现实意义。
本文对目前世界上现存的现收现付制(社会统筹)、完全积累制(个人账户积累)和部分积累制(社会统筹+个人账户)三种筹资模式的优缺点进行了分析,并借鉴国际上农村社会养老保险筹资的经验,在现有研究成果的基础上进一步探讨了我国农村社会养老保险的筹资模式。面向未来的城乡发展格局,适应未来社会发展需要,考虑到城乡统筹发展的要求,以及十七大提出的建立覆盖城乡居民的社会保障体系的目标。考虑到养老保险项目的支出特点、我国人口老龄化的必然趋势以及我国农村目前的社会发展现状和经济承受能力,以便于将来与城市养老保险衔接,本文认为我国农村社会养老保险宜采用社会统筹和个人账户相结合的模式,在政策实施上,建立起“个人缴费、集体补助、政府补贴”的新型农村社会养老保险筹资模式。该模式强调国家对农村的养老责任,国家投入一部分纳入到社会统筹基金,农民个人缴费、集体补助和部分国家投入全部划入个人账户,国家投入要偏重于经济欠发达地区,让广大的农民享受到经济改革开放的成果。国家应通过调整财政支出结构,加大财政投入,置换部分国有产权,发行社会保障长期债券和社会保障彩票的形式来充实农村社会养老保险基金,另外还可以采取以实物筹资和开征农村社会保险税等创新的方式来筹集农村社会养老保险基金。只有这样,才能促进农村社会养老保险事业的顺利发展。
It is pointed out by the seventeenth Party Congress report that social security is the guarantee of the safety and stability of the society and speeding up the building of social security system covering urban and rural areas, securing the basic livings of people. In today's time of the building of the harmonious society and the construction of the new countryside, rural pension system is more and more studied by the government, the experts and scholars in this study field.
With the coming of the aging society and the waning of the traditional family insurance and the earth insurance, as well as the fulfillment of the policy of "one family one child" and the decrease of family scale, the issue of the sustenance for old people especially in rural area becomes very urgent. The issue of the sustenance for old people in rural area is a great problem influencing the safety and stabilization of the country, deepening the reform in rural area, solving "Three Agriculture" problem, fully realizing the well-off society. A fundamental problem of rural pension system is the resources of the fund, fund financing is the key issue and the first step of the rural pension system, as well as physical base and the premise. Since the establishment of Chinese rural pension system in the middle of the 1980's, it has undergone the period of trial、development、modulation and creation. During the period of the rural pension system fulfillment, the fund-raising has exposed some shortcomings, such as: the lower fund-raising standard, the unreasonable fund-raising proportion, and the lower insurance level and so on. The fund of the rural pension system can't meet the needs of the rural old population, which greatly influences the development of the rural pension system. So, researching and resolving the issue of sustenance for old people in rural area and building a workable rural pension system are very important.
This paper discussed three types of fund-raising, which are pay-as-you-go, pay-as-you-earn, integration, and analyzed their advantages and disadvantages, and based on the international experience of the fund-raising of rural pension system and current research, the financing model is discussed in my paper. In face of the future situation of the urban and rural development, adapting to the needs of the future social development, considering the integrating of the urban and rural development, as well as the target of building the social insurance system covering urban and rural residents. As for the disbursement features of pension fund, as well as the inevitable trend of aging population and the social and economic situation of China countryside, this paper suggests that the partially funded system, that is the combination of social security plan as a whole and individual account, should be the best choice for the rural pension system of China. It puts forward that fund should be raised from many channels, such as adjusting the fiscal expenditure structure, increasing the government's financial support, selling state owned property and recruiting social security tax, issuing the insurance bond, issuing lottery and so on, which could be effective sources of rural pension fund of china.
引文
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[1]Barr.The Economies of the Welfare State[M].2"d Edition,Oxford University Press,1999
[2]杨翠迎.建立农民社会养老年金保险计划的经济社会条件的实证分析[J].中国农村观察,1997,(05)
[1]梁鸿.试论中国农村社会保障及其特殊性[J].复旦学报社科版,1999,(05)
[2]张晖等.我国农村应建立不同层次的社会养老保障机制[J].人口学刊,1997,(06)
[3]马利敏.农村社会养老保险请缓行[J].探索与争鸣,1999,(07)
[1]任保平.马克思主义社会保障经济理论及其实现性[J].当代经济研究,1999,(04)
[2]马克思.哥达纲领批判,马克思恩格斯选集第3卷[M].北京:人民出版社,1972,09
[3]马克思.哥达纲领批判,马克思恩格斯选集第3卷[M].北京:人民出版社,1972,10
[1]厉以宁.西方福利经济学述评[M].北京:商务印书馆,1984,68
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