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社会保障财政资金分配效应研究
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摘要
社会保障体系主要由促进就业、社会养老、社会医疗、社会救济和社会福利等组成,社会保障制度作为社会的稳定器,其制度设计和运行保障是否合理关系到一个国家的经济发展和社会稳定。2012年11月8日召开的党的十八次代表会议提到:着力统筹推进覆盖城乡的社会保障体系建设,遵从以保障基本,全面覆盖,多个层次和可持续发展的方针,注重增强社会保障制度的公平性,适应广大人口的流动性,保证社会保障制度可持续性发展为重点,进而全面建成针对城乡居民的覆盖较广的社会保障体系。同时,进一步明确建立起发展成果惠及人民、权利、机会和规则公平的社会公平的社会保障体系。这对建立健全我国社会保障制度提出了新的更高的要求,在此背景下研究我国社会保障财政资金分配效应显得尤为重要。
     本文以开放的国际视野,就社会保障制度中的财政资金分配效应从理论上进行了系统研究。特别是对马克思的社会总产品分配理论,公共财政理论,公共产品理论,公共选择理论,交易制度理论,发展经济学中关于社会保障的理论、城乡统筹理论,社会保障理论中涉及的福利经济学理论、国家千预主义理论、供给学派的社会保障理论、罗斯的福利三角理论、艾斯平-安德森的福利国家理论及国内学者关于社会保障问题的理论观点等进行了系统详实的梳理。同时,也着力对国内外社会保障制度的研究现状进行分析,重点在理论意义、实践意义、国内外研究状况、学术思想及评价等方面进行了探讨和分析。本文研究了社会保障、公共财政和城乡统筹之间的关系,三者互为犄角,联系紧密,城乡统筹是落脚点,起点是社会保障,公共财政是二者背后的有力支撑。
     立足于理论分析的基本框架,本文系统梳理了国外社会保障制度的发展历程和发展脉络,同时,选择了社会保障财政制度中福利国家型模式、社会保险型模式、强制储蓄型模式为代表的英国、美国和智利进行比较研究,得到改革和完善我国社会保障制度的几点启示:应注重考虑“多层次、系统化、法制化、保基本、广覆盖”等因素和基本要求。在系统分析和考察不同制度模式下的各国经验基础上,本文对我国社会保障制度发展及财政资金分配、社保基金管理现状进行了探讨,当前我国社会保障财政资金分配工作中存在中央与地方财政资金分配不合理、地区之间财政分配不合理、社会保障财政资金投入相对过低和城乡财政支出结构不合理等现实问题,并以重庆为例,对重庆市社会保障的发展历程和资金分配效应进行了系统的模型推导和实证分析。作为西部具有代表意义的省市,重庆是集大城市、大农村、大库区、大山区和民族地区于一体的,城乡二元结构矛盾突出的综合体,以这个地区为切入点研究社会保障制度建设及财政资金分配有着重要的示范意义。经过建立模型,重点就重庆的社会保障财政资金分配中的养老财政支付水平、医疗财政支付水平、失业财政支付水平进行了分析,并引入相应的评价指标与评价体系,通过模型的推导和分析得出:重庆的社会保障制度在不断发展中取得了巨大成就,但也存在一些亟待解决的问题,特别是由于地区间老龄化程度和经济发展水平不同,导致社会保障供需水平不尽相同,客观上要求必须加强市内养老基金调剂使用和财政资金分配的倾斜;虽然重庆的养老金支付水平不断提高,但是由于受通货膨胀的影响,实际的平均替代率不断下降,且城乡之间的差距依然巨大,重庆也面临着较大的财政分配压力。
     根据理论分析和实证分析得出的基本结论,本文进一步提出了增强城乡统筹社会保障财政资金分配效应的整体性制度建设建议。建设中国特色社会主义和完善的社会主义市场经济,需要构建一个合理并能有效配置财政资源的社会保障制度,这一制度的基本价值取向应该是:要坚持马克思的所有制、社会公平正义思想,体现追求每个社会成员拥有政治、经济与其他社会事务权利的平等,获得和享用公共产品和社会福利权利的公平,实现人的全面自由发展的价值观;要以解决民众最基本生存问题为主要出发点,把“底线公平”作为构建中国社会保障制度的基础;要把利益和谐和制度均衡作为构建社会保障制度的核心目标,建立起城乡统筹、涵盖各个阶层、努力缩小差距、多层次的社会保障制度,保证社会稳定,实现利益和谐与制度均衡。本文提出社会保障财政资金分配制度建设的目标是实现“社会保障制度覆盖公平化、社会保障制度模式系统化、社会保障制度发展持续化、社会保障制度建设法制化”。应遵循的原则是“注重顶层设计,坚持适度普惠;加强制度衔接,实现统筹发展;扩大覆盖范围,推进全民保障;发挥市场作用,建立多元保障;坚持循序渐进,实现持续发展;明确责权划分,创新管理机制;突破部门障碍,理顺管理体制;加强监督管理,提高资金效益”。具体内容则是加大促进就业力度,完善社会保障制度,深化医药卫生体制改革,完善社会救助制度,健全社会福利体系,加强资金保障和监督管理,提高资金使用效益。
As society's stabilizer, social security system is made up of social pension, social care, social assistance and social welfare, etc. The design of its system and operation are related to a country's economic development and social stability. The18th National Congress of the CPC has put forward:" promote the overall development of urban and rural social security system construction, insist on full coverage, basic security, multi-level, sustainable policies, in order to enhance the fairness, liquidity to ensure sustainable mobility, as the key point, to complete fully the social security system covering both urban and rural residents, and to establish the social security system of promoting employment, pension, medical, social relief, social welfare, the special care and placement. Whether social security system is reasonable or not is in relation to the social stability of a country, the18th National Congress of the CPC further stipulated to establish development results to benefit the people, the right to a fair, equal opportunities, fair rules of the social security system of justice. These put forward new requirements for the establishment of China's social security system, in this context, the financial capital of China's social security is particularly important distributional effects.
     In this paper, an open international perspective on the social security.system of the distributional of financial capital has been studied theoretically. Especially on Marx's theory of the total social product distribution, public finance theory, the theory of public goods, public choice theory, transaction systems theory, development economics theories on social security, urban and rural theory, theory of social security welfare economics involved theory, state intervention theory, supply-side theory of social security, welfare Ross triangle theory, Esping Anderson's theory of the welfare state and social security issues concerning domestic scholars theoretical perspectives are systematically detailed comb. It also focused on the analysis of social security system at home and abroad, focusing on the theoretical, practical significance, research status, academic thought and evaluation aspects. This paper analyzed the relationships among social security, public finance, urban and rural planning theoretically. These three items support each other and closely linked. Urban and rural planning is the foothold, the starting point is the social security, and the public finance is the strong support behind the two.
     Based on the theoretical analysis of the basic framework, this paper systematically analyze the foreign social security system development process and development context, meanwhile, chose the financial system of social security welfare state as a type model, social insurance-type model, mandatory savings as the representative of the United Kingdom-based model, and a comparative study of the United States and Chile, to get the reform and improvement of the social security system inspirations that consideration should focus on "multi-level, systematic, institutionalized basic security, wide coverage" and the basic requirements and other factors. From the systems analysis and study of different institutional models which based on the experience of other countries, we can see that China's social security system in this paper, the development and distribution of financial resources, and the social security fund management situation were discussed. China's social security funds currently exist in the work allocation between central and local finances allocation is unreasonable, irrational financial distribution between regions,.and social security funds and urban investment is relatively low fiscal expenditure structure, irrational and other practical problems. Making Chongqing as an example, the development of social security in Chongqing courses and effects the allocation of funds for "the system model derivation and empirical analysis. As a representative of the meaning of the western provinces, Chongqing is a big city, large rural areas, large reservoir, large mountainous and ethnic minority areas in one of the urban-rural dual structure of the complex contradiction to this region as the starting point of the social security system construction and allocation of financial resources has an important demonstration of significance. After modeling, with a focus on social security Chongqing allocation of pension funds financial payment level, the level of financial payment of medical, financial payment of unemployment levels were analyzed, and the introduction of appropriate evaluation and evaluation system, through the derivation and analysis of the model was out:Chongqing social security system in the continuous development has made great achievements, but there are still some problems to be solved, especially due to the aging of regional extent and level of economic development, resulting in varying levels of supply and demand of social security, the objective requirements must be used to strengthen the city's pension funds and financial allocation of funds transfers tilt; although Chongqing constantly improve the level of pension payments, but due to the effects of inflation, the actual average replacement rate continues to decline, and there is still a huge gap between urban and rural areas. Chongqing is also facing greater financial allocation pressures.
     According to the theoretical analysis and empirical analysis of basic conclusion, this paper further proposes enhancing urban and rural social security funds distributional effects of the integrity of the system construction proposals. Building socialism with Chinese characteristics and improve the socialist market economy, needs to build a rational and efficient allocation of financial resources,which can be a social security system, and the basic value orientation of this system should be:To uphold Marxism-ownership, social justice thinking, reflecting that every member of society has a pursuit including the political, economic and other social affairs, equality of rights, access and enjoyment of public goods and social welfare rights of fair and achieve the comprehensive development of the values of freedom; make the basic survival to the people to solve the problem as the main starting point, The "Fairness" as a Chinese social security system is to build the foundation; put the interests of harmony and balance system to build the social security system as a core objective, to establish urban and rural areas, covering all sectors, efforts to narrow the gap between multi-level social security system, ensure social stability and achieve harmony of interests and institutional balance. This paper presents the distribution system of social security funds, which is to achieve the goal of building "social security system covering fairness, the social security system mode systematic and sustained development of the social security system, social security system, and the legal system." Should follow the principle of "focus on top-level design, adhere to moderate Pratt&Whitney; strengthen convergence of systems to achieve overall development; expanding coverage, to promote universal protection; playing the role of markets, the establishment of multi-protection; insist gradual, to achieve sustainable development; clear division of responsibilities and rights innovation management mechanism; breakthrough sectored barriers, improve the management structure; strengthen supervision and management, improve capital efficiency." Specific content is to increase efforts to promote employment, improve the social security system, deepen the medical and health system, improve the social assistance system, improve the social welfare system, strengthen the financial security and supervision and management, and improve capital efficiency
引文
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