摘要
改革开放40年来,中国社会养老保险制度建设取得了卓越成就。国家保障型养老保险制度是中国历史上第一个劳动者社会养老保险制度。由企业职工基本养老保险制度、城乡居民基本养老保险制度、机关事业单位养老保险制度组成的"统账结合"型社会养老保险体系建设,遵循社会主义市场经济规律,借鉴世界各国成功经验,以实现共同富裕和社会公平保障为目标,与经济发展、社会进步同频共振。在分析"统账结合"型社会养老保险体系存在的不公平的现实矛盾、不可持续的风险预期、政府事实上承担无限责任的制度缺陷基础上,提出通过对现行制度中政府、单位、个人各自出资部分合并同类项,分别构建包括国家承担责任的非缴费型基础养老金、雇主承担责任的强制性职业(企业)年金、个人承担责任的强制性个人储蓄养老保险在内的责任明、可持续、多层次的社会养老保险体系。
China＇s current ＂combined accounting＂ social pension insurance system, which is shared by the whole people, was reformed and constructed on the basis of the national security pension insurance system established in the 1950s. The national security pension insurance system is the first worker＇s social pension insurance system in Chinese history, which embodies the fundamental purpose of the Communist Party of China to serve the people wholeheartedly. The construction of a ＂combined accounting＂ social pension insurance system consisting of the basic pension insurance system for enterprise employees, the basic pension insurance system for urban and rural residents, and the pension insurance system for government agencies and institutions follows the laws of the socialist market economy and learns from the successful experiences of other countries in the world to achieve common prosperity and social equity, and resonates with economic development and social progress. Based on the analysis of the unfair practical contradictions, unsustainable risk expectations and the institutional defects of the government＇s virtually unlimited liability in the ＂combined accounting＂ social pension insurance system, this paper proposes to build a clear, sustainable and multilevel social pension insurance system including the noncontributory basic pension for the state, the compulsory occupational （enterprise） pension for the employer and the compulsory personal savings pension for the individual.
作者
张思锋
李敏
ZHANG Sifeng;LI Min(School of Public Policy and Administration,Xi′an Jiaotong University,Xi′an 710049,China)
出处
《西安交通大学学报（社会科学版）》
CSSCI
北大核心
2018年第6期83-92,共10页
Journal of Xi'an Jiaotong University：Social Sciences
基金
国家社会科学基金重点项目(16AZD028)
关键词
改革开放
养老保险
社会保障
China＇s reform and openingup
social pension insurance
social security
