我国社会养老保险均等化研究

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浙江财经学院硕士学位论文

摘要

我国养老保险制度建立于20世纪50年代初期，至今已走过50多年的改革发展

历程，取得了一定的成效和可喜的成绩，形成了与市场经济相适应且相对完善的

养老保险体系，对促进经济的发展和维护社会的稳定发挥了重大作用。然而，随

着经济和社会的进一步发展，整个社会对社会养老保险制度提出了均等化的要

求。2006年10月在党的十六届六中全会《中共中央关于构建社会主义和谐社会若

干重大问题的决定》在阐述加强制度建设、保障社会公平正义的重大任务时明确

提出：“完善公共财政制度，逐步实现基本公共服务均等化”。逐步实现基本公

共服务均等化，是逐步形成惠及全民的公共服务体系的基础，是构建社会主义和

谐社会的内在要求。基本公共服务的重要内容之一是社会保障，而社会养老保险

作为社会保障的重要组成部分，在讨论如何实现我国基本公共服务均等化的过程

中，它始终是一个不可忽视的重大问题。

养老保险的问题一直吸引了众多学者的关注，但是大多数文献都是针对养老

保险个人账户空账运行、人口老龄化趋势下养老保险的可持续发展、养老基金的

管理等问题的研究，或者是单独地讨论城镇职工、机关事业单位养老保险的改革，

还有很多是呼吁对农村和农民工养老保险重视的文章，很少有站在均等化的角

度，对社会养老保险进行系统、全面的研究。当前，我国社会养老保险的非均等

化问题比较突出，并由此使地区间、城乡之间、不同群体之间在社会养老保险上

的差距逐步拉大，已成为社会公平、公正的焦点问题之一。

论文基于此选题，通过收集大量的数据，运用比较分析法、绝对指标和相对

指标的分析方法进行研究，认为我国不同地区间、城乡之间和城镇内部企业与机

关事业单位之间在社会养老保险的制度安排、制度覆盖率和养老保险的保障水平

上都存在较大差异，社会养老保险均等化的现状不容乐观。同时使用计量工具进

行回归分析，得出职工抚养比、财政支持力度、市场化程度和人均养老基金支出

是影响我国社会养老保险制度覆盖率的四大主要因素的结论。分析养老保险非均

等化的原因发现，相关体制的健全与否、养老保险制度的差异安排、经济的发展、

法律的不完善、人们意识的薄弱等都是引起我国社会养老保险制度非均等的重要

因素。因此，要实现养老保险的均等化，首先应在体制上得到保障，主要包括公

共服务型政府制度、公共财政制度、城乡协调发展制度和收入分配制度的完善，

然后改革具体政策并实施。

本文第一部分简要介绍选题的背景与意义、国内外研究现状、研究思路和方

法、可能的创新点和不足，第二部分是研究我国社会养老保险均等化的理论依据，

为论文研究奠定理论基础。第三部分先阐明社会养老保险均等化的含义，然后对

浙江财经学院硕士学位论文

评估我国社会养老保险均等化的指标进行选取。第四部分别从地区之间、城乡之

间、城镇内部不同人群之间三个方面指出我国社会养老保险在均等化方面的问

题，每一方面都从制度层面和养老保险水平来说明差异程度。第五部分分析引起

我国社会养老保险在不同地区、城乡之间、城镇内部人群之间非均等化的原因，

同时查找全国各省的数据，运用回归分析的方法对覆盖面影响因素进行实证研

究。第六部分提出实现我国养老保险均等化的思路。

本文的创新点有三处，其一，选取能评价我国社会养老保险均等化的指标，

用所选指标进行现状的深入分析；其二，借鉴其他文献中用来分析收入差距的绝

对指标和相对指标的方法分析我国社会养老保险保障水平的差异；其三，选择

2000—2006 年全国各省级地区的数据，运用最小二乘估计法进行线性回归的方

法分析影响覆盖面的因素，试图找出对我国养老保险覆盖率有真实影响的因素。

关键词：社会养老保险；覆盖面；均等化；区域差异；城乡差异

浙江财经学院硕士学位论文

ABSTRACT

China's old-age insurance system was established in the early 1950s, it has gone

through 50 years of reform and development process, has achieved some encouraging

results and achievements, has formed a market economy and a relatively sound

old-age insurance system, and it has played a major role on the promotion of

economic development and safeguard social stability ．However, with further

economic and social development of the society, it was asked to be on the

equalization of old-age insurance system as a whole community. In October 2006 ,the

party's Sixth Plenary Session of the tenth "of the CPC Central Committee on building

a harmonious socialist society a number of important decisions" on strengthening the

system to ensure social fairness and justice of the major tasks clearly: "improve the

public finance system And gradually achieve the equalization of basic public services.

" The progressive realization of the equality of basic public services, is gradually

benefit all of the public service system, the basis for building a harmonious socialist

society is an inherent requirement. Basic public services is an important component of

social security, and the social old-age social security insurance as an important part in

the discussion of how to achieve equalization of basic public services, it has always

been a major issue that can not be ignored.

The old-age insurance has been attracted a lot of attention of scholars, but most

of the literature are for old-age insurance personal accounts run empty accounts, the

aging of the population trend of the sustainable development of old-age insurance,

pension fund management, research, or Separate discussion of urban workers,

government organizations and institutions of the old-age insurance reform, there is a

lot of appeal to the rural endowment insurance of migrant workers and the importance

of the article, very few of equal standing of the point of view, the social old-age

insurance system, a comprehensive study. At present, China's social pension insurance

of non-equalization issue more prominent, and thus make the region, between urban

and rural areas, between different groups in the social old-age insurance, gradually

widening the gap has become a society of fairness and justice focus One.

Based on this thesis topic, a large amount of data collected through the use of

comparative analysis, the absolute targets and indicators for the analysis of the

浙江财经学院硕士学位论文

relative methods of research, that China's different regions, between urban and rural

areas and towns within enterprises and between government departments and

institutions in society Old-age insurance system, a system of old-age insurance

coverage and the level of security on all there is a big difference in social old-age

insurance equalization of the status quo can not be optimistic; At the same time, the

use of measurement tools for regression analysis, the workers come to dependency

ratio, financial support, market-oriented and per capita expenditure on pension funds

is the impact of China's social pension insurance system's coverage of the four major

factor in the conclusion. The reason, the difference between old-age insurance system,

the functions of the government's position, economic development, the law is far from

perfect, people are aware of the rise to China's social pension insurance system an

important factor in non-equal. Therefore, in order to achieve equality of the old-age

insurance, should be protected in the system, including public service-oriented system

of government, public finance system, the coordinated development of urban and

rural areas and improve the income distribution system, and then reform and the

implementation of specific policies.

In this paper, there are three points of innovations. First, selecting the evaluation

of China's social pension insurance equal indicators, with targets selected for in-depth

analysis of the status quo; Second, in other literature to analyze the income gap

between the absolute and relative indicators. The method of analyzing the social

old-age insurance differences in the level of protection; Third, the choice of

2000-2006, the country's provincial areas, the use of least squares estimation methods

for linear regression analysis of the impact of the coverage, trying to find our country

Old-age insurance coverage have real impact.

Keywords: old-age insurance system; coverage; equalization; regional differences;

urban and rural differences

浙江财经学院硕士学位论文

第一章绪论·················································································································1

第一节选题的背景与意义 ·················································································1

第二节国内外研究综述 ·····················································································3

第三节研究思路和研究方法 ·············································································9

第四节本文的创新点与不足之处 ···································································10

第二章我国社会养老保险均等化研究的理论依据················································11

第一节公共产品理论 ·······················································································11

第二节社会公平分配理论 ···············································································12

第三节福利经济学理论 ···················································································13

第三章社会养老保险均等化的含义和评估指标的选取 ········································15

第一节社会养老保险均等化的含义 ·································································15

第二节选取指标的原则 ·····················································································15

第三节设立指标·································································································16

第四章我国社会养老保险均等化的实证分析························································19

第一节不同地区间社会养老保险的均等程度··················································19

第二节城乡间社会养老保险的均等程度··························································31

第三节城镇内部不同人群间社会养老保险的均等程度 ··································37

第五章我国社会养老保险非均等化的原因分析····················································40

第一节参保覆盖率影响因素的实证分析··························································40

第二节社会养老保险非均等化的原因······························································43

第六章实现我国社会养老保险均等化的主要思路················································47

第一节实现社会养老保险均等化的体制保障··················································47

第二节实现社会养老保险均等化的主要政策建议··········································48

结论 ······················································································································53

参考文献 ······················································································································55

附录 ······················································································································59

致谢 ······················································································································63

浙江财经学院硕士学位论文

第一章绪论

第一节选题的背景与意义

一、选题的背景

作为现代国家最重要的社会经济制度之一，社会保障体系的建立与健全，是

经济社会协调发展和建设和谐社会的必然要求。社会保障尤其是社会养老保险有

利于劳动者在丧失劳动能力或遇到各种风险时，基本生活能得到保障。然而，目

前我国社会养老保险的覆盖面窄，且在区域、城乡、行业之间存在较大差异，这

种不均等侵害了被排除在制度之外的人的权益，也严重影响了社会的稳定。养老

保险的问题一直吸引了众多学者的关注，但是大多数文献都是针对养老保险个人

账户空账运行、人口老龄化趋势下养老保险的可持续发展、养老基金的管理等问

题的研究，或者是单独地讨论城镇职工、机关事业单位养老保险的改革，还有很

多是呼吁对农村和农民工养老保险重视的文章，而很少有站在均等化的角度，对

社会养老保险进行系统、全面的研究。2006 年10 月在党的十六届六中全会《中

共中央关于构建社会主义和谐社会若干重大问题的决定》中明确指出要“加强制

度建设，保障社会公平正义”，并在其中的第四点强调“完善公共财政制度，逐

步实现基本公共服务均等化”，而社会养老保险是基本公共服务的内容之一。本

文基于此进行选题，对我国社会养老保险均等化进行研究，对于正处于工业化中

后期阶段，面临经济增长和体制转轨双重任务的我国而言，具有重要的理论价值

和现实意义。

二、选题的重要意义

（一）理论意义

1．实现社会养老保险均等化是体现以人为本和弥补市场公共品供给失灵的

重要制度安排。坚持以人为本，就是坚持发展为了人民、发展依靠人民、发展成

果由人民共享，就要既满足全体人民的物质生活需要，也满足其精神生活需要、

生命健康需要、安全需要以及参与政治生活和社会生活的需要。实行社会养老保

险均等化有助于这一目标的实现。发达国家的经验和我国改革开放的经验都说

明，在提供私人物品和私人服务方面，市场机制的作用是不可替代的；但在提供

公共物品和公共服务方面，市场机制却存在失灵或局限性，需要通过社会养老保

险均等化的机制来弥补市场的不足。

2．社会养老保险均等化体现了对公民基本权利的保障 1。一般认为：在社会

1唐钧．公共服务均等化－保障 6种基本权利[J]．时事报告，2006(06)．

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摘要：

浙江财经学院硕士学位论文摘要我国养老保险制度建立于20世纪50年代初期，至今已走过50多年的改革发展历程，取得了一定的成效和可喜的成绩，形成了与市场经济相适应且相对完善的养老保险体系，对促进经济的发展和维护社会的稳定发挥了重大作用。然而，随着经济和社会的进一步发展，整个社会对社会养老保险制度提出了均等化的要求。2006年10月在党的十六届六中全会《中共中央关于构建社会主义和谐社会若干重大问题的决定》在阐述加强制度建设、保障社会公平正义的重大任务时明确提出：“完善公共财政制度，逐步实现基本公共服务均等化”。逐步实现基本公共服务均等化，是逐步形成惠及全民的公共服务体系的基础，是构建社会主义和谐社会...

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