论我国多支柱的养老保险体系

中南财经政法大学本科毕业论文

论我国多支柱的养老保险体系

摘 要

养老保险是社会保障制度的重要组成部分，实行养老保险制度是社会文明进步的要求。多支柱养老保险体系是我国正在推行和建设的养老保险体系，它是根据养老保险的保险范围、保险水平、保险方式不同分为基本养老保险、企业补充养老保险（企业年金）和个人储蓄性养老保险\三个支柱\（或者称为三个层次）。目前，中国正在步入老龄化社会，养老问题引起了社会广泛关注。为了应对人口老龄化的危机，从历史和现实的角度看，我们不难发现建立多支柱的养老保险体系是必然的选择。随着社会经济发展和人口老龄化程度的不断提高，全社会对社会保障事业，尤其是养老保障事业的发展提出了更高要求，需要进一步以科学发展观为统领，深化改革，解决发展中的突出问题。目前我国养老保险体系面临着“三大支柱”缺乏科学合理均衡发展和养老责任不清等问题。因此，保证“三大支柱”均衡协调发展，理清养老保障责任，才有可能走出目前的困境。

关键字：养老保险；多支柱；科学观

中南财经政法大学本科毕业论文

Abstract

Pension insurance is an important part of the social security system . executing the pension old-age insurance system is the requirement of the Social civilization. Many of the old-age insurance system is the mainstay of our country is being implemented and the construction of the pension insurance system, it is based on the old-age insurance coverage, insurance and insurance for different ways in basic pension insurance, enterprise supplementary pension insurance （ annuity ） and personal accumulating old-age insurance \（ or called into three levels ）. At present, china is on social endowment aging trend, has aroused extensive concern in society. to deal with it ,we will find a lot of the old-age insurance system is an inevitable choice. As social and economic development and population of aging trend degree of improving, and on social security, particularly endowment the development of the cause of protection offered a high demand and need further in the scientific development is guided, deepen reform, to solve the prominent problems. at present, china's endowment insurance system is faced with the \supports \lack of scand balanced growth of the old-age problem and not clear about the responsibility Therefore, the \guarantee of\development. the clarification of old-age security and can walk out of the present predicament.

Key words: Pension insurance；Various supports；Scientific view

中南财经政法大学本科毕业论文

目 录

前 言 ...................................................................... 1 一、我国多支柱养老保险理论的内涵 ............................................ 1

（一）第一支柱——基本养老保险 .......................................... 1

1.定义 ............................................................... 1 2.简介 ............................................................... 2 3.关于基本养老金 ..................................................... 2 4.基本养老保险对社会的影响 ........................................... 2 （二）第二支柱——企业补充养老保险 ...................................... 2

1.定义 ............................................................... 2 2.简介 ............................................................... 3 3.性质确定 ........................................................... 3 4.企业补充养老保险的作用 ............................................. 4 （三）第三支柱——个人储蓄性养老保险 .................................... 4

1.定义 ............................................................... 4 2.简介 ............................................................... 4 3.形式 ............................................................... 4 4.个人储蓄性养老保险对社会的影响 ..................................... 5

二、多支柱养老是必然选择 .................................................... 5

（一）传统的家庭养老 .................................................... 5

1.我国的养老文化 ..................................................... 5 2.我国目前养老现状分析 ............................................... 5 3.家庭的养老功能转向社会养老 ......................................... 6 （二）负重前行的养老保险 ................................................ 6 （三）多支柱是养老保障体系的发展方向 .................................... 7 （四）建立多支柱养老保险体系的必要性 .................................... 7 三、我国多支柱养老保险体系面临的问题 ........................................ 8

（一）“ 三支柱”发展不均衡合理 ......................................... 8

1.隐性债务问题 ....................................................... 8

中南财经政法大学本科毕业论文

2.基本的养老保险缴费率过高，限制了企业年金的发展 ..................... 8 3.企业年金的发展缺少激励机制，导致企业年金难以全面实行 ............... 8 4.企业年金运行不规范 ................................................. 9 5.保险行业缺少规范 ................................................... 9 （二）对策建议 .......................................................... 9

1.关键是解决隐性债务 ................................................. 9 2.降低基本养老保险的缴费率与替代率 .................................. 10 3.实行积极地财税政策，提高建立企业年金的积极性 ...................... 10 4.加强构建监管体系，确保基金的安全性 ................................ 10 5.规范保险业发展 .................................................... 10 （三）养老保障责任不清 ................................................. 11

1.历史债务责任不清 .................................................. 11 2.中央与地方财政兜底责任不清 ........................................ 11 3.统筹外项目与统筹内项目责任不清 .................................... 12 4.政府责任与市场作用的关系不明确 .................................... 12 （四）建立合理的责任分担机制 ........................................... 12

1.正确处理三大关系是划清养老保障责任的前提 .......................... 12 2.合理界定养老保障责任的具体措施 .................................... 13

结 论 ..................................................................... 14 参考文献 ................................................................... 16 致 谢 ..................................................................... 17