基本社会公正理论的中国公共养老保险制度研究
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摘要
随着老龄化进程不断加快，当今世界无论是发展中国家还是发达国家，都在相应地调整和完善社会保障制度。变革的主要趋势，在制度设计层面，表现为构建社会保障的责任分担机制，分化政府责任，强化个人义务，充分调动家庭和市场的积极性；在政策操作层面，则是政府部门学习和借鉴私营部门的方法，强化社会保障的绩效管理，引入目标定位策略。公共养老保险制度作为社会保障体系的重要组成部分，也因此越来越受到人们的关注，对公共养老保险制度进行改革已经成为世界性的潮流。
中国也同其他国家一样，近十几年来在社会保障制度改革方面进行了不懈的探索。但是，中国特殊的人口结构、鲜明的城乡二元结构、过大的国有企业比重、较高的赡养率，使得中国的社会保障制度改革更加步履维艰。在养老保险制度改革方面，由于基础理论的馈乏、基本理念的偏差、思维方式的老化，导致中国的公共养老保险制度虽然经过了十几年的改革，但至今仍存在着基本模式不明确、制度体系不健全、城乡体系不融合、覆盖范围不宽广等问题。
本文在对西方社会公正理论分析和批判的基础上，阐释了中国现阶段在社会保障领域实现社会公正的基本内涵，揭示了中国的养老保险制度改革所存在的社会公正方面的问题；以社会公正理论为基础，对西方社会保障理论及其模式进行了研究和探讨，提出了中国社会保障制度建设应遵循的原则，并从战略高度指出中国应当建立国家、企业（单位）、个人责任合理地分担的“社会保险型”的社会保障制度；通过对西方公共养老保险制度模式的分析，对中国实行部分积累制的公共养老保险制度的可能性、必要性进行了论证；在借鉴国外对现收现付制、基金积累制、部分积累制模式改革实践经验的基础上，对中国城镇企业基本养老保险制度模式设计背景、运行情况、存在问题进行了认真的分析，提出了在对城镇企业基本养老保险制度进行“统账分离”整合的基础上建立公共养老保险制度的观点，并通过社会实验确定了公共养老金计发办法；通过实证研究，揭示了中国现行的城镇企业基本养老保险制度模式对居民储蓄具有“挤出效应”，从而证明了在中国实行部分积累制的公共养老保险制度的客观必要性。
本文还对中国计划经济时期、由计划经济向市场经济过渡时期，以及市场经济时期的公共养老保险制度构成要素进行了定性分析。在此基础上提出了要适应市场经济形势对中国城乡公共养老保险制度的功能重新定位、科学划分政府、企业（单位）、个人责任的观点，从而为建立市场经济环境下政府、企业（单位）、个人责任合理分担机制创造了条件；然后基于社会公正理论，提出中国应当将公共养老保险制度覆盖面进一步扩大，使之成为覆盖城乡各类社会群体的国民公共养老保险制度的观点；在以上研究的基础上，本文从统筹城乡发展的角度，构建了能够相互融合的城镇企业养老保险制度体系、机关事业单位养老保险制度体系、农村养老保险制度体系。
本文的研究为解决中国公共养老保险资源分配不合理、城乡养老保险制度体系不融合、基本养老保险关系转移难等问题提供了理论依据，并通过中国完善城镇社会保障体系试点实施推广工作，在中国城乡养老保险制度改革的决策现实中产生良好的实践效果。
With acceleration of aging, the countries all over the world no matter theyare developed ones or developing ones are trying all means to adjust and perfectsocial security system. In terms of designing system, the tendencies of the reformmanifest in constructing the mechanism of sharing social security responsibilities,splitting up the responsibilities of the government, strengthening individualobligations and firing family and market with enthusiasm; in terms of executingpolicies, the tendencies are that government departments learn fromprivate-owned companies, intensify performance management in social securitysystem and introducing tactic of target location. As an important part of socialsecurity, public endowment insurance is increasingly arousing people’s attentionand it is worldwide trend to reform public endowment insurance.
Like other countries, China has been exploring the reforms in social securitysystem during over the past decade. However, reform in social security system isvery tough because of special population structure, the dual structure in urbanand rural areas, too larger proportion of state-owned enterprises and highersupport rate. In spite of the reform which has been carried out over ten years,Chinese public endowment insurance system has the problems of unclear pattern,imperfect system, incompatible system between rural and urban areas and smallcoverage due to the lack of basic theories, deviation of fundamental philosophiesand obsolescent way of thinking.
On the basis of analyzing and criticizing western social justice theories,Chinese social justice theories with Chinese characteristics are constructed andthe problems of the social justice have been pointed about concerning Chineseendowment insurance system; based on theory of social justice, western socialsecurity theory and its pattern is studied and discussed, the principles whichChinese social security system should abide by are proposed and it is strategicallypointed out that Chinese government should set up the pattern of splitting up theresponsibilities among state, enterprises and individuals; by analyzing westernpublic endowment insurance system, the possibility and necessity of part fundaccumulation system is demonstrated; by referring to domestic and foreign experience of cash basis system, fund accumulation system and part fundaccumulation system, designed background, operation situation and the existingproblems in Chinese public endowment insurance system are analyzed, theopinion of separation of social overall planning and individual account isproposed and the way of calculating and distributing public pension is set upthrough practice in the thesis; empirical study shows that current Chinese urbanendowment insurance pattern in enterprises is extruding the citizens’ savings andnecessity of part fund accumulation system in China is illustrated.
Public endowment insurance compositions are analyzed qualitatively inplanned economy, transitional period between planned and market economy andin market economy respectively. On the basis of the above, in order to meet theneeds of market economy, Chinese endowment insurance system in rural andurban areas should retarget and responsibilities among government, enterprisesand individuals should be split up scientifically; based on social justice, Chinesepublic endowment insurance system should increase the coverage to covervarious groups in the society. On the basis of the previous, endowment insurancesystem in urban enterprises, endowment insurance system in state organs andinstitutions and endowment insurance system in rural areas which are compatiblewith each other are constructed in order to comprehensively develop rural andurban areas.
Theoretic basis is studied in order to deal with unfair allocation of Chinesepublic endowment insurance resources, incompatibility of rural and urbanendowment insurance systems and difficulties in transferring basic endowmentinsurance. The process of fulfilling the thesis is also the process of a pilot projectin perfecting urban social security system. A number of opinions in the thesis arederived from practice; at the same time, the opinions are becoming strategicrealities of Chinese urban social security reform.
中国也同其他国家一样，近十几年来在社会保障制度改革方面进行了不懈的探索。但是，中国特殊的人口结构、鲜明的城乡二元结构、过大的国有企业比重、较高的赡养率，使得中国的社会保障制度改革更加步履维艰。在养老保险制度改革方面，由于基础理论的馈乏、基本理念的偏差、思维方式的老化，导致中国的公共养老保险制度虽然经过了十几年的改革，但至今仍存在着基本模式不明确、制度体系不健全、城乡体系不融合、覆盖范围不宽广等问题。
本文在对西方社会公正理论分析和批判的基础上，阐释了中国现阶段在社会保障领域实现社会公正的基本内涵，揭示了中国的养老保险制度改革所存在的社会公正方面的问题；以社会公正理论为基础，对西方社会保障理论及其模式进行了研究和探讨，提出了中国社会保障制度建设应遵循的原则，并从战略高度指出中国应当建立国家、企业（单位）、个人责任合理地分担的“社会保险型”的社会保障制度；通过对西方公共养老保险制度模式的分析，对中国实行部分积累制的公共养老保险制度的可能性、必要性进行了论证；在借鉴国外对现收现付制、基金积累制、部分积累制模式改革实践经验的基础上，对中国城镇企业基本养老保险制度模式设计背景、运行情况、存在问题进行了认真的分析，提出了在对城镇企业基本养老保险制度进行“统账分离”整合的基础上建立公共养老保险制度的观点，并通过社会实验确定了公共养老金计发办法；通过实证研究，揭示了中国现行的城镇企业基本养老保险制度模式对居民储蓄具有“挤出效应”，从而证明了在中国实行部分积累制的公共养老保险制度的客观必要性。
本文还对中国计划经济时期、由计划经济向市场经济过渡时期，以及市场经济时期的公共养老保险制度构成要素进行了定性分析。在此基础上提出了要适应市场经济形势对中国城乡公共养老保险制度的功能重新定位、科学划分政府、企业（单位）、个人责任的观点，从而为建立市场经济环境下政府、企业（单位）、个人责任合理分担机制创造了条件；然后基于社会公正理论，提出中国应当将公共养老保险制度覆盖面进一步扩大，使之成为覆盖城乡各类社会群体的国民公共养老保险制度的观点；在以上研究的基础上，本文从统筹城乡发展的角度，构建了能够相互融合的城镇企业养老保险制度体系、机关事业单位养老保险制度体系、农村养老保险制度体系。
本文的研究为解决中国公共养老保险资源分配不合理、城乡养老保险制度体系不融合、基本养老保险关系转移难等问题提供了理论依据，并通过中国完善城镇社会保障体系试点实施推广工作，在中国城乡养老保险制度改革的决策现实中产生良好的实践效果。
With acceleration of aging, the countries all over the world no matter theyare developed ones or developing ones are trying all means to adjust and perfectsocial security system. In terms of designing system, the tendencies of the reformmanifest in constructing the mechanism of sharing social security responsibilities,splitting up the responsibilities of the government, strengthening individualobligations and firing family and market with enthusiasm; in terms of executingpolicies, the tendencies are that government departments learn fromprivate-owned companies, intensify performance management in social securitysystem and introducing tactic of target location. As an important part of socialsecurity, public endowment insurance is increasingly arousing people’s attentionand it is worldwide trend to reform public endowment insurance.
Like other countries, China has been exploring the reforms in social securitysystem during over the past decade. However, reform in social security system isvery tough because of special population structure, the dual structure in urbanand rural areas, too larger proportion of state-owned enterprises and highersupport rate. In spite of the reform which has been carried out over ten years,Chinese public endowment insurance system has the problems of unclear pattern,imperfect system, incompatible system between rural and urban areas and smallcoverage due to the lack of basic theories, deviation of fundamental philosophiesand obsolescent way of thinking.
On the basis of analyzing and criticizing western social justice theories,Chinese social justice theories with Chinese characteristics are constructed andthe problems of the social justice have been pointed about concerning Chineseendowment insurance system; based on theory of social justice, western socialsecurity theory and its pattern is studied and discussed, the principles whichChinese social security system should abide by are proposed and it is strategicallypointed out that Chinese government should set up the pattern of splitting up theresponsibilities among state, enterprises and individuals; by analyzing westernpublic endowment insurance system, the possibility and necessity of part fundaccumulation system is demonstrated; by referring to domestic and foreign experience of cash basis system, fund accumulation system and part fundaccumulation system, designed background, operation situation and the existingproblems in Chinese public endowment insurance system are analyzed, theopinion of separation of social overall planning and individual account isproposed and the way of calculating and distributing public pension is set upthrough practice in the thesis; empirical study shows that current Chinese urbanendowment insurance pattern in enterprises is extruding the citizens’ savings andnecessity of part fund accumulation system in China is illustrated.
Public endowment insurance compositions are analyzed qualitatively inplanned economy, transitional period between planned and market economy andin market economy respectively. On the basis of the above, in order to meet theneeds of market economy, Chinese endowment insurance system in rural andurban areas should retarget and responsibilities among government, enterprisesand individuals should be split up scientifically; based on social justice, Chinesepublic endowment insurance system should increase the coverage to covervarious groups in the society. On the basis of the previous, endowment insurancesystem in urban enterprises, endowment insurance system in state organs andinstitutions and endowment insurance system in rural areas which are compatiblewith each other are constructed in order to comprehensively develop rural andurban areas.
Theoretic basis is studied in order to deal with unfair allocation of Chinesepublic endowment insurance resources, incompatibility of rural and urbanendowment insurance systems and difficulties in transferring basic endowmentinsurance. The process of fulfilling the thesis is also the process of a pilot projectin perfecting urban social security system. A number of opinions in the thesis arederived from practice; at the same time, the opinions are becoming strategicrealities of Chinese urban social security reform.
引文
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