中国人口老龄化背景下的养老保险制度研究
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摘要
人口老龄化是人口发展的必然趋势。2000年人口普查结果显示,中国人口成为典型的老年型人口。中国人口老龄化速度比多数发达国家都要快,中国人口老龄化的特点:老年人口数量居全球之冠、人口老龄化速度快、人口高龄化明显、地区间老龄化程度不均衡。特别是中国人口老龄化与国民的收入水平不相适应,是典型的“未富先老”国家。中国从1997年才开始确立个人账户和统筹结合的养老保险制度,发展时间还比较短,当前急需解决的问题是:养老金支付缺口巨大、个人账户空账、养老保险覆盖率低、农村养老保险问题、养老金使用的监管及增值问题。针对以上这些问题,本文介绍了发达国家在养老保险方面的经验措施,结合中国人口老龄化的具体国情特点,提出:加强对养老金的统筹监管,引入专业投资公司管理;征收社会保障税解决“隐性债务”问题;延长退休年限,减少养老保险金支出压力;建立统一的养老保险系统及转移机制;发展完善企业年金制度,作为社会养老的重要补充;鼓励个人参加养老保险计划,有助于提高养老保险的质量;大力发展养老事业等对策建议。
Aging population is an inevitable trend of population development. With a population of 1.328 billion, China is the most populated country in the world. China is facing an escalated pressure of aging populations with increased ratio of aging population, large number of aging populations; all of which are big challenges to the economic development and social welfare insurance systems. Therefore, to study the retirement issues of an aging Chinese population is crucial to a stable development of Chinese economy.
Chapter 1 of this thesis introduces related definitions of demography.
1. Aging populations: aging populations are the processes of structure change in the age of populations, specifically the upward trend of aged population ratio. The international standard defines a population is aging when the ratio of people of age 65 or older reaches 7% in the overall populations
2. Dependency ratio: 3 categories of populations are typically used: those aged 65 and more are elderly populations; aged between 15 to 64 are workforce; 14 and under are children populations. Dependency ratio is the result of elderly populations to workforce.
Chapter 2 describes the fundamentals of the aging Chinese populations.
1. Reasons of aging populations: the reasons are multi-facets but the most important two are: low birth-rate due to the long term birth control policy; large longevity due to the advancement of economy, technology, and health care environments.
2. Characteristics of aging populations in China: large base number, rapid increase rate, high senior trend, big differences in regions, incompatibilities in aging populations and economic development. In summary, China is a typical“age over wealth”country.
Chapter 3 analyzes the status of retirement pension system in China
1. Evolution of retirement pension system in China (3 stages)
Stage 1: traditional system (1950-1985). The system in China was developed in mid 20th century. Cash payment and fixed benefits were used. The system regulated all sorts of workforce insurance costs, which are covered by workforce insurance companies.
Stage 2: development stage (1986-1997). Companies became self-sustained, independent-accountable entity in the market. Revolution of state-own enterprises was started. After this stage, pension was changed from wholly-sponsored to multiple-sponsored; pension insurance in city areas was transitioned from companies to social security.
Stage 3: revolution stage (1997-to date). Individual account and overall arrangement system was established, and the criteria and methodologies of basic pension were unified.
2. Current status of pension insurance system in China
Presently, 3 pillars are set up for retirement pension protection for city workers: basic social retirement pension, annuity (complement retirement pension), personal business retirement plan. New types of retirement pension models are being experimented and established in rural areas. 3. Issues of current retirement pension system in China Huge deficit of pension payment, empty personal account, low pension coverage, issues in rural areas, the monitor and value-addition of retirement pension.
Chapter 4 describes the experience of retirement pension in developed countries
1. Status of aging populations and retirement pension models Presently, more than 130 countries have developed various of social security systems. Generally, there are 4 sources of pension: state only, individuals, companies and state, companies and individuals, companies and state. The thesis gives 2 samples from the systems in USA and Sweden.
2. Inspirations from retirement pension systems in developed countries Pension systems in developed countries were developed during industrial revolution. After more than 100 years of evolution, the systems are relatively mature and effective. Successful experience and lessons from developed countries will have great impacts to China as its pension system has a history of only a few decades. Differences of retirement definition exist between developed countries and China. Developed countries emphasize regulations, individual rights and fairness, with relatively complete legal systems to monitor the performance of retirement pension system. On the other hand, traditional“filial”culture in China underlies retirement in the context of family and religion, and lacks legal regulations. Developed countries also accumulated substantial experience in layered retirement pensions, in particular in the development, management and transition of.
Chapter 5 presents suggestions to resolve the above issues
1. Complete retirement pension system. Strengthen overall monitoring of pension, and use the management of special investment institutes
2. Levy social protection tax. Special pension funds can be set up to resolve“conversion costs”arisen from the revolution of pension systems. State fiscal revenues should be the major sources of these special pension funds, together with social protection tax, such that the costs are shared by the society.
3. Extend retirement age to minimize the pressure of retirement pension expenditure. Direct connection exists between social retirement pension and retirement systems. The biggest benefit to extend retirement age is to relieve the huge burdens on social pension funds.
4. Set up unified retirement pension systems and transfer mechanisms. Establish a unified retirement pension system in the country. Eliminate the existing social security number, and instead use personal id as the unique and permanent identification number. Citizens can anytime inquiry the balance details of their social insurance and individual accounts
5. Enhance the development of retirement pension. Develop annuity to complement social retirement system. Encourage individual participations of retirement pension to improve its quality.
6. Develop various of retirement business.
In summary, aging populations is inevitable. Each country has its own unique population characteristics and economic development levels. A pension system that is suitable for the country’s own situation should be developed. China can learn from developed countries to develop a system that meets the Chinese conditions, guided by scientific development disciplines.
Aging population is an inevitable trend of population development. With a population of 1.328 billion, China is the most populated country in the world. China is facing an escalated pressure of aging populations with increased ratio of aging population, large number of aging populations; all of which are big challenges to the economic development and social welfare insurance systems. Therefore, to study the retirement issues of an aging Chinese population is crucial to a stable development of Chinese economy.
Chapter 1 of this thesis introduces related definitions of demography.
1. Aging populations: aging populations are the processes of structure change in the age of populations, specifically the upward trend of aged population ratio. The international standard defines a population is aging when the ratio of people of age 65 or older reaches 7% in the overall populations
2. Dependency ratio: 3 categories of populations are typically used: those aged 65 and more are elderly populations; aged between 15 to 64 are workforce; 14 and under are children populations. Dependency ratio is the result of elderly populations to workforce.
Chapter 2 describes the fundamentals of the aging Chinese populations.
1. Reasons of aging populations: the reasons are multi-facets but the most important two are: low birth-rate due to the long term birth control policy; large longevity due to the advancement of economy, technology, and health care environments.
2. Characteristics of aging populations in China: large base number, rapid increase rate, high senior trend, big differences in regions, incompatibilities in aging populations and economic development. In summary, China is a typical“age over wealth”country.
Chapter 3 analyzes the status of retirement pension system in China
1. Evolution of retirement pension system in China (3 stages)
Stage 1: traditional system (1950-1985). The system in China was developed in mid 20th century. Cash payment and fixed benefits were used. The system regulated all sorts of workforce insurance costs, which are covered by workforce insurance companies.
Stage 2: development stage (1986-1997). Companies became self-sustained, independent-accountable entity in the market. Revolution of state-own enterprises was started. After this stage, pension was changed from wholly-sponsored to multiple-sponsored; pension insurance in city areas was transitioned from companies to social security.
Stage 3: revolution stage (1997-to date). Individual account and overall arrangement system was established, and the criteria and methodologies of basic pension were unified.
2. Current status of pension insurance system in China
Presently, 3 pillars are set up for retirement pension protection for city workers: basic social retirement pension, annuity (complement retirement pension), personal business retirement plan. New types of retirement pension models are being experimented and established in rural areas. 3. Issues of current retirement pension system in China Huge deficit of pension payment, empty personal account, low pension coverage, issues in rural areas, the monitor and value-addition of retirement pension.
Chapter 4 describes the experience of retirement pension in developed countries
1. Status of aging populations and retirement pension models Presently, more than 130 countries have developed various of social security systems. Generally, there are 4 sources of pension: state only, individuals, companies and state, companies and individuals, companies and state. The thesis gives 2 samples from the systems in USA and Sweden.
2. Inspirations from retirement pension systems in developed countries Pension systems in developed countries were developed during industrial revolution. After more than 100 years of evolution, the systems are relatively mature and effective. Successful experience and lessons from developed countries will have great impacts to China as its pension system has a history of only a few decades. Differences of retirement definition exist between developed countries and China. Developed countries emphasize regulations, individual rights and fairness, with relatively complete legal systems to monitor the performance of retirement pension system. On the other hand, traditional“filial”culture in China underlies retirement in the context of family and religion, and lacks legal regulations. Developed countries also accumulated substantial experience in layered retirement pensions, in particular in the development, management and transition of.
Chapter 5 presents suggestions to resolve the above issues
1. Complete retirement pension system. Strengthen overall monitoring of pension, and use the management of special investment institutes
2. Levy social protection tax. Special pension funds can be set up to resolve“conversion costs”arisen from the revolution of pension systems. State fiscal revenues should be the major sources of these special pension funds, together with social protection tax, such that the costs are shared by the society.
3. Extend retirement age to minimize the pressure of retirement pension expenditure. Direct connection exists between social retirement pension and retirement systems. The biggest benefit to extend retirement age is to relieve the huge burdens on social pension funds.
4. Set up unified retirement pension systems and transfer mechanisms. Establish a unified retirement pension system in the country. Eliminate the existing social security number, and instead use personal id as the unique and permanent identification number. Citizens can anytime inquiry the balance details of their social insurance and individual accounts
5. Enhance the development of retirement pension. Develop annuity to complement social retirement system. Encourage individual participations of retirement pension to improve its quality.
6. Develop various of retirement business.
In summary, aging populations is inevitable. Each country has its own unique population characteristics and economic development levels. A pension system that is suitable for the country’s own situation should be developed. China can learn from developed countries to develop a system that meets the Chinese conditions, guided by scientific development disciplines.
引文
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