我国企业年金税收优惠政策研究

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浙江财经学院硕士学位论文

摘要

我国城镇职工基本养老保险是整个社会保障体系的重要组成部分。目前我国

城镇职工基本养老保险的统筹层次比较低，这直接关系到基金的风险程度，并与

扩大养老保险覆盖面、建立多层次养老保险体系等问题密切相关。一般来说，统

筹层次越高风险越小、保障程度越高。我国城镇职工养老保险制度建立之初是以

县市级统筹为主的，并随着社会、经济的发展逐步提高统筹层次，最终实现全国

统筹。但是，从 1998 年国家正式提出实现我国城镇基本养老保险省级统筹目标的

这十几年来的改革效果来看，并不理想。如何提高我国城镇职工养老保险统筹层

次已成为近年来我国社会保障制度改革的热门话题。本文以浙江省城镇职工基本

养老保险省级统筹的实施为例，从理论和实证两方面对浙江省城镇职工基本养老

保险省级统筹管理体制和制度法规方面存在的问题进行深入分析，并在此基础上

提出改革的思路和对策。文章主要进行了以下几个方面的研究:

1.我国基本养老保险实行省级统筹的理论依据

贝弗里奇报告、大数法则理论、社会公平理论以及收入再分配理论为我国城

镇职工基本养老保险统筹层次的提高提供了理论基础。统筹层次较低限制了大范

围筹集、使用养老保险基金的可能性，基金只能在一个小范围内自我周转，调剂

性大大降低。提高城镇职工基本养老保险的统筹层次能够使参保人员数量极大化，

充分发挥养老保险基金统筹调剂的功能，使财富在富人和穷人之间、年轻人和老

年人之间、富裕地区和贫困地区之间合理地转移，从而保障国民基本生活需求，

实现社会公平目标。

2.浙江省城镇职工基本养老保险统筹管理制度法规的演变与存在的问题

2009 年 12 月国务院颁布《城镇职工基本养老保险关系转移接续暂行办法》（国

办发〔2009〕66 号），从建立全国统筹所需的制度要求层面，对劳动力流动就业时

所发生的基本养老关系转移和随同转移的社会统筹资金管理，即养老保险企业缴

费部分做了明确的规定。

2000 年以来，浙江省政府出台了一系列有关城镇职工省级统筹管理制度的法

规，为浙江省城镇职工基本养老保险省级统筹的改革指定了基本方向。研究政府

出台的有关城镇职工基本养老保险省级统筹的制度法规，一方面可以清晰看到，

随着社会经济的发展，并根据关注民生、建立和谐社会的要求，浙江省政府在不

断推动社会保险制度的改革并使之不断深化，反映到政府省级统筹法规建设上，

表现为新的法规对新形势下原法规适应性不强和规定不细致等问题所做的改革。

浙江财经学院硕士学位论文

另一方面为浙江省解决城镇职工基本养老保险制度存在的问题提供了参照依据。

研究浙江省城镇职工基本养老保险统筹制度的法规，并结合《城镇职工基本

养老保险关系转移接续暂行办法》（国办发〔2009〕66 号）的规定，本文对浙江省

城镇职工基本养老保险统筹管理体制存在的问题作了如下两个方面的阐述，即现

行“分级平衡”的省级统筹管理体制存在的问题和建立“省级平衡”的省级统筹

管理体制面临的问题。

3.浙江省城镇职工基本养老保险省级统筹体制改革思路

浙江省城镇职工基本养老保险省级统筹体制存在的问题，可以分为以下几个

层面：其一，现行“分级平衡”的省级统筹管理制度因共济性受限制而存在的问

题。其二，现行城镇职工社会保险的征缴制度设计层面的问题。这一问题反映在

现行“分级平衡”的管理体制不利于省级政府履行再分配职能，即不能有效调控

省内各市、县城镇职工基本养老保险存量；不利于市、县级政府化解城镇职工代

际养老保险制度抚养比升高的压力以及城镇职工基本养老保险关系全国接续制度

出台后面临的困难等。其三，在“分级平衡”向“省级平衡”的改革中，现行城

镇职工基本养老保险管理中“空账”和“历史债务”如何分担的问题。其四，省

级政府与市县级政府在履行城镇职工基本养老保险管理职责中的利益协调和政府

间的激励机制方面存在的问题。其五，省级政府与市县级政府在履行城镇职工基

本养老保险管理职责中的利益协调和政府间的激励机制如何建立。对这几个方面

存在问题的改革思路，笔者将结合有关统计数据、政策法规以及社会保障方面的

理论进行分析。

4. 浙江省城镇职工基本养老保险省级统筹体制改革对策

尽管推进城镇职工基本养老保险省级统筹管理体制的改革困难重重，但是，

只有坚持改革才能使省级政府更好的借助养老保险制度的再分配杠杆使企业离退

休人员充分享受经济和社会发展的成果，使更多的企业职工参加社会保险达到既

有利于自己也有助于他人的目的，使城镇职工基本养老保险制度的共济性、普惠

性和社会公平性得以更为广泛的实现。根据以上阐述的改革思路，本文提出了通

过建立“省级平衡”的城镇职工基本养老保险统筹管理体制，使省级政府在“省

级平衡”的制度平台上，根据省内各市、县城镇职工基本养老保险金运行的情况，

统筹履行再分配的手段，协调全省城镇职工基本养老保险的收支状况等改革对策。

关键词：城镇职工基本养老保险；省级统筹；分级平衡；省级平衡；社会公平

浙江财经学院硕士学位论文

III

ABSTRACT

Pension insurance is an important part of social insurance; social security system is

the one of the core. China's current pension has not yet achieved national co-ordination

of the overall pension level is relatively low, which is directly related to the Fund's risk

level, and with the expansion of pension coverage, a multi-level old-age insurance

system and other issues are related. In accordance with the law of large numbers, the

smaller the risk the higher the overall level, the higher the level of protection, beginning

of the establishment of pension insurance system is the main county or city level

co-ordination, and gradually increase the overall level, and ultimately the national

co-ordination. How to improve the overall level of China's social pension insurance is

social security systems reform in China for many years a hot topic. In this paper, the

basic old-age insurance for urban workers in Zhejiang provincial coordinating the

implementation of the example, from the theoretical and empirical aspects of the basic

old-age insurance for urban workers in Zhejiang Province at the provincial level

regulations in the management system and system-depth analysis of the problems, and

in this Based on the proposed ideas and measures for reform. Paper mainly for the

following aspects:

1. Of basic insurance for the theoretical basis to the provincial co-ordination

Law of large numbers theory, social justice theory and the theory of income

redistribution overall level of basic pension insurance provides a theoretical basis for the

improvement. Limit the overall lower level of large-scale mobilization, the possibility

of using the pension insurance fund, the fund only in a small range of self-turnover,

transfers greatly reduced. Improve the overall level of pension insurance to maximize

the number of the insured, give full play to regulate pension fund co-ordinate the

functions of wealth between rich and poor, between young and old, rich areas and poor

areas of the transfer between the reasonable, in order to protect the basic needs of

citizens and achieve social equity objectives.

2. Urban basic old-age insurance system for integrated management of the

evolution of regulations and problems

Since 2000, the Zhejiang Provincial Government issued a series of management

system for urban workers at the provincial level regulations for the basic old-age

浙江财经学院硕士学位论文

insurance for urban workers in Zhejiang Province at the provincial level to lay the basic

direction of reform. Research on urban workers, the Government introduced the basic

system of pension laws and regulations at the provincial level, one can clearly see, with

the social and economic development and people's livelihood, the establishment of

harmonious society, Zhejiang Provincial Government continues to promote the social

insurance system and continuously deepening the reform, reflected in laws and

regulations on the government at the provincial level, the performance of the new rules

and regulations exist to address the original issues did not meet the reform. On the other

hand Zhejiang Province basic endowment insurance system for urban workers, the

problems provide a frame of reference.

3. The basic old-age insurance for urban workers in Zhejiang Province at the

provincial level reform ideas

First, the current "grade balance" at the provincial level management system of

restricted because of Freemasonry problems exist. Second, the existing social insurance

for urban workers, the collection system design dimensions. Third, under the current

management of urban basic old-age insurance, the levels of government to share the

"empty accounts" and "historical debt." Fourth, in the performance of the basic old-age

insurance for urban workers, management duties, between the interests of all levels of

government coordination and incentive mechanisms. Fifth, all levels of government in

the performance of urban basic old-age insurance benefits in the coordination of

management responsibilities and incentives to create.

4. Zhejiang Province urban basic old-age insurance reform measures at the

provincial level

According to the above described reform ideas proposed in this paper through the

creation of "provincial balance" the basic old-age insurance for urban workers,

integrated management system to enable the provincial government in the "provincial

balance" system platform, according to provincial cities, counties, urban workers

operation of basic pension insurance case, the redistribution of the means of

co-ordination to perform and coordinate the basic old-age insurance for urban workers,

the province's balance of payments and other reform measures.

Keywords: The Basic Old-age Insurance for Urban Workers; Provincial Overall

Planning; Rating Balance; Provincial Balance; Social Quit

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摘要：

浙江财经学院硕士学位论文I摘要我国城镇职工基本养老保险是整个社会保障体系的重要组成部分。目前我国城镇职工基本养老保险的统筹层次比较低，这直接关系到基金的风险程度，并与扩大养老保险覆盖面、建立多层次养老保险体系等问题密切相关。一般来说，统筹层次越高风险越小、保障程度越高。我国城镇职工养老保险制度建立之初是以县市级统筹为主的，并随着社会、经济的发展逐步提高统筹层次，最终实现全国统筹。但是，从1998年国家正式提出实现我国城镇基本养老保险省级统筹目标的这十几年来的改革效果来看，并不理想。如何提高我国城镇职工养老保险统筹层次已成为近年来我国社会保障制度改革的热门话题。本文以浙江省城镇职工基本养老保险省...

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