【作者】 许志涛；

【导师】 丁少群；

【作者基本信息】 西南财经大学 ， 社会保险与经济保障， 2014， 博士

【摘要】 改革开放30多年来,中国经济取得了快速发展,人均GDP在2010年已突破4000美元大关,已经进入了中等偏上收入国家行列。在此期间,居民平均收入水平得到大幅提高,但以效率为导向的发展战略使得城乡之间、地区之间、部门之间、行业之间和不同群体之间的收入分配存在巨大不平衡性。依据库兹涅茨“倒U型”理论的解释,收入差距扩大是经济增长过程中伴随的必然现象。而这种必然现象需要得到控制,将其调整到合理的范围内才能有利于经济的持续发展,否则,将面临着“中等收入陷阱”的风险。因此,收入分配差距过大是中国目前亟需解决的问题。纵观世界各国社会保障发展路径可以发现,在中等收入国家阶段,社会保障肩负着越来越重要的收入分配调节功能,国民福利与国民经济同步增长成为国家发展的追求目标。中国已成为中等收入国家,社会保障的核心功能显然应该定位于调节收入分配,尽快实现国民福利水平与经济发展水平同步增长,并在这种同步增长中健全社会保障体系、提升这一制度的保障水平与公平程度。“十八大”报告也明确指出,社会保障是保障人民生活、调节社会分配的一项基本制度；社会保障改革要以“增强公平性、适应流动性和保证可持续性”为重点。其中,“增强公平性”将是社会保障制度建设的重中之重。养老保险制度作为社会保障体系最为核心的组成部分,其建设的好坏直接影响着收入分配制度改革的成效和是否有利于社会公平发展。因此,在当前中国收入分配差距畸高的背景下,围绕改革、发展、和谐的时代主题,本文系统分析了养老保险政策调节收入分配的作用机理、传导机制及调节效果,并提出了养老保险优化收入分配调节机制的政策思路与对策建议。本文共分为八个部分,各章的主要研究内容和观点是：导论阐述了本文的选题背景和意义,在对国内外相关文献进行梳理和述评的基础上,阐明了本文的研究思路、研究内容、研究方法以及研究的重点和难点,并提出了本文的主要创新点和不足。第1章是养老保险调节收入分配的理论分析。首先分析了养老保险的一般性功能,即养老保险具有调节收入分配与调控国民经济的“调节器”、保障老年人基本生活需求、维护社会稳定的“稳定器”和扩大消费需求、提高劳动生产率、促进劳动力有序流动以推动经济发展的“助推器”功能。养老保险的一般性功能事实上在不同的社会发展阶段都可以发挥作用,只是其功能定位即重点发挥的功能有所差异。在低收入国家阶段,养老保险等社会保障更多充当着补救国民生计和维护社会安定的补救式制度安排,虽然这在一定程度上调节着收入分配,但调节作用十分有限。然而,在社会保障建立之初,一些国家如中国的养老保险只是少数人的福利,只有机关事业单位以及国有企业职工才有权享有,属于典型的残补式制度安排；当进入中等收入国家阶段尤其是中等偏上收入国家阶段后,养老保险等社会保障已不只是消减贫困的工具,而且是调节整个国民收入分配格局、保障和改善民生的根本性制度安排；当进入高收入国家阶段后,养老保险等社会保障更多的是一种促使财富普惠全民,实现共同富裕的福利型制度安排。中国已步入中等偏上收入国家行列,现阶段中国养老保险制度功能不仅应当定位于免除所有国民老年后顾之忧,而且应当有效调节收入分配,缩小收入分配差距。正如“十八大”报告所指出的,社会保障是保障人民生活、调节社会分配的一项基本制度。而且,养老保险对收入分配的调节也受到了马克思主义、福利经济学、瑞典学派、凯恩斯主义和第三条道路等社会保障再分配理论以及罗默分配正义理论和包容性增长理论等社会保障调节初次分配理论的支持。第2章主要分析了养老保险调节收入分配的作用机理与传导机制,试图探寻养老保险是如何实现对收入分配进行调节的。本章既是本文研究的重点,更是研究难点,认为养老保险充分发挥收入分配调节功能的核心是通过合理的制度安排,创造并保证国民生存和发展的起点公平以及维护过程公平,进而促进分配结果的公平,实现社会公平正义,使全体社会成员合理分享经济社会发展成果。不同制度模式养老保险对收入分配(包括初次分配和再分配)的调节都有其特定的内涵和作用机理。在初次分配领域,养老保险筹资机制会直接引起政府、企业与个人之间收入份额的变化,从而实现对初次收入分配格局的直接调节；养老保险制度还可以通过影响劳动就业、工资(增长)和寻租腐败等问题实现对初次收入分配差距和秩序的间接调节。在再分配领域,养老保险可以通过资金筹集和待遇给付机制与财政转移支付机制,扶弱济贫,调节社会各阶层之间的收入差距,实现收入再分配。养老保险调节收入分配的传导机制由传导渠道和传导过程两部分组成。在传导过程中涉及的主要相关变量有养老保险调节收入分配的政策工具和中介指标,养老保险调节收入分配的政策工具影响的是养老保险缴费水平和待遇给付水平,进而通过中介指标影响初次分配和再分配。缴费渠道和给付渠道是养老保险调节收入分配的两大传导渠道。养老保险缴费能够起到调节企业利润、政府税收和劳动者报酬之间的分配格局的作用。缴费水平越高,调节作用越大；反之,缴费水平越低,调节作用越小。即：企业缴费水平↑→企业利润↓、政府税收↓和劳动者收入个→初次分配差距↓。然而,企业有可能将养老保险缴费负担转嫁到劳动者身上,压低劳动者的工资水平和减少就业需求,从而影响到企业职工工资总额,侵蚀劳动者报酬,进而导致初次分配格局更加不可能有效均衡。即：企业缴费水平↑→工资(增长)水平↓或就业水平↓→工资总额↓→劳动者报酬比重↑→初次分配差距个。此外,养老保险基金腐败影响着初次分配秩序。由于筹资机制不同,养老保险基金积累程度不同,故而引发的腐败风险大小不同。即：养老保险筹资模式→基金积累程度→腐败风险→非法收入、隐性收入和合法收入分配秩序→初次分配秩序。当然,腐败程度与养老保险法律制度、管理体制和监督机制等也息息相关。另外,养老保险缴费与给付这两条渠道的不同组合,可以实现不同程度和不同形式的收入再分配,而收入再分配程度的强弱主要通过替代率途径来体现,即：养老保险制度模式→缴费水平与给付水平→替代率→收入再分配。第3章是成熟市场经济国家养老保险收入分配调节效果的比较分析及启示。本章选取了当今世界三种典型的养老保险制度进行比较分析,分别为自保公助型的美国、国家福利型的瑞典及强制储蓄型的新加坡,在对这三种养老保险的制度模式、筹资机制、养老金受益资格认定、待遇给付机制和转移支付及养老保险支出水平等方面进行比较分析后得到了六点启示：第一,养老保险制度是调节收入分配的有效手段。DB模式的的养老保险制度调节收入分配的效果强于DC模式,而且瑞典和美国的养老保险等社会保障对缩小收入分配差距的贡献大于税收。瑞典和美国社会保障对缩小收入差距的贡献分别高达82.5%和55.3%,而税收所起的作用仅分别占17.5%和44.7%；第二,养老保险覆盖面以及支出水平是养老保险有效调节收入分配的基础。养老保险覆盖范围越大,越有利于缩小收入分配差距。福利国家的瑞典,正是因为其养老保险制度实现了全民覆盖,才取得了良好的收入分配调节效果。而养老保险水平必须适度,即要和国情及各方面的承受能力相适应,防患养老保险支出危机于未然；第三,退休年龄是影响收入分配调节效应的重要因素。美国、瑞典等国都适当延长了退休年龄,并实行弹性退休制度,不仅有效的缓解了养老金支付压力,而且使养老保险缴费率稳定在比较合理的水平,企业并没有因缴费率的大幅提高而使其竞争力受到威胁,进而将缴费负担转嫁给劳动者,造成初次分配格局的恶化；第四,财政转移支付是养老保险实现收入分配调节的坚实后盾。瑞典和美国的财政社会保障支出水平较高,都在40%以上,瑞典几乎占财政总支出水平的一半,从而更为有效的调节了收入分配差距。而新加坡的财政社会保障支出水平还不到3%,对收入分配的调节作用甚微；第五,健全的养老保险法律制度是发挥收入分配调节功能的有力保证。美国、瑞典及新加坡养老保险制度的典型特征就是法制化,通过一套完整的社会保障法律保障了养老保险制度的有效运行,确保了养老保险调节收入分配等各项功能的有效发挥；第六,养老保险对收入分配的调节受经济水平、社会政策、政治环境、传统文化和价值观念等多种因素的综合影响。第4章是中国养老保险收入分配调节效应的实证研究。本章是本文研究的重点,实证分析的目的是为了探寻中国现行养老保险制度与政策安排到底产生了怎么样的收入分配效应,是否有利于缩小收入差距和促进社会公平发展以及在多大程度上实现了这一功能?第一,运用向量自回归(VAR)模型对中国养老保险的宏观收入分配调节效应及其与经济发展水平之间的相互影响效应发现,中国居民总体收入差距与经济发展之间的变动关系符合库兹涅兹假说,而且中国已经进入了“倒U”型曲线的拐点阶段,2007—2010年前后为全国居民收入差距变动出现转折的关键时期。中国养老保险水平每上升1%,导致全国总体基尼系数上升0.0247%,说明中国现行养老保险政策并没有起到应有的缩小收入分配差距的作用,甚至存在“损不足补有余”的逆向调节效应,不过随着养老保险制度的发展,这种逆向调节效应越来越弱,且有“转正”的倾向。第二,基于丁伯根改进的C-D生产函数模型对东中西部地区不同所有制企业养老保险缴费承受能力的实证研究发现,中国现行20%的养老保险法定企业缴费率对于各地区集体企业和私营企业来说明显偏高,即便是在缴费能力最强的中部地区,能够承受的最大缴费率也分别仅为13.35%和17.15%；东中部地区国有企业基本能够承受当前的养老保险缴费负担,但西部地区却无力承受。因此,从全国范围来看,国企仍面临着较大的缴费压力,能够承受的最大缴费率仅为15.16%；外资企业勉强能够负担当前的养老保险缴费,能够承受的最大缴费率为20.21%,不过西部外企无力负担。第三,利用2006—2011年的省级面板数据对各地区不同所有制企业养老保险缴费的初次分配效应实证分析发现,由于缴费率过高,各地区不同所有制企业缴费负担被不同程度或以不同方式显著转嫁给了劳动者。国企缴费负担显著转嫁给了劳动者工资,实际缴费率每增加1%,平均工资增长率将下降1.078%；集体企业养老保险缴费对工资增长具有显著的挤出效应,实际缴费率每上升1%,平均工资增长率将下降1.072%,而对就业却具有显著的创造效应,实际缴费率每上升1%,就业水平却上升0.002%,这种创造效应主要来自于西部,出现这一特殊结论可能是因为其转向非正规部门就业；私企养老保险缴费“挤出”了劳动者就业需求与工资增长,实际缴费率每上升1%,就业水平和平均工资增长率将分别下降0.014%和0.454%；西部外企养老保险缴费对就业具有显著的挤出效应,实际缴费率每上升1%,就业水平将下降0.049%。第四,根据现行养老保险缴费政策与待遇给付政策,基于终生收入法构建基础养老金的精算模型,通过测算净收益额与净收益率对城镇企业职工基本养老保险再分配效应的实证研究发现,养老金能够从收入较高的外资企业、国有企业转入收入相对较低的集体企业、私营企业,越是低收入企业越能够获得更高的养老金净收益,且公平差异化的工资增长率(即低收入企业工资增长率高于高收入企业)有助于强化养老保险制度的收入再分配效应。然而,由于统筹层次偏低,基本不存在地区之间的收入再分配。而且,现行养老保险制度对缴费基数的上下限规定使得缴费具有“累退性”,加大了私营企业的缴费负担,从而弱化了养老保险的收入再分配效应,甚至会导致其逆向再分配。第五,对不同群体收入分配效应的比较分析发现,由于中国养老保险制度“碎片化”严重,具有明显的“身份”特征,所以无论是覆盖面还是养老金待遇水平,亦或是养老保险替代率,都是机关事业单位职工养老保险大于企业职工基本养老保险大于新农保,进而拉大了不同人群的收入分配差距。2011年,机关事业单位、企业退休人员与农民的养老金比值为39.6：27.5：1,其养老金替代率分别为61.14%、42.63%和28.46%—32.42%。第5章主要分析了中国养老保险政策在调节收入分配方面存在的问题及其制度性根源。中国现行养老保险政策的收入分配调节效果不甚理想,存在着大量“累退效应”的内在根源在于在“以经济建设为中心”的执政理念和指导方针下,政府注重的是经济效率的发展,强调“先富带动后富”,养老保险等社会保障只是作为经济改革的辅助性配套措施,所以在让一部分人先富起来的情况下,人们被纳入养老保险制度中的时间有先后,保障水平有高低。诚然,“以经济建设为中心”的执政理念和“以效率为导向”的价值理念有一定的历史现实性,但忽视了不同社会阶层之间的差异,必然导致社会不公；直接根源在于：第一,制度模式存在缺陷。中国养老保险在由现收现付制向部分积累制改革过程中形成转轨成本试图单独通过企业缴费来化解,不仅使得社会统筹力度不大,互济性不足,而且使得企业缴费率居高不下,恶化初次分配,甚至造成个人账户的“空帐”运转,为了弥补缺口,则造成制度内外的逆向再分配。第二,覆盖面过窄。成熟市场经济国家养老保险覆盖率达80%以上,瑞典甚至达100%。而中国农民工社保参保率只占13.57%,流动人口养老保险参保率仅为27.8%,而这些人员恰恰是最需要保障的群体。第三,筹资机制不合理。不同群体的缴费责任分担不均、企业缴费率过高以及缴费机制的“累退性”违背了养老保险制度的公平属性。第四,待遇给付机制不科学。养老保险待遇享受与缴费收入关联较大,这实际上将初次分配形成的收入差距固化并延伸到了再分配领域。而且,基础养老金计发政策不同,没有建立科学合理的养老金指数化调整机制,拉大了不同群体的养老金待遇差距。第五,财政社会保障支出水平偏低,支出结构失衡。中国财政社会保障支出水平仅为12%,远低于美国、瑞典等欧美国家40%-—50%的水平,明显偏低。不仅如此,支出结构也严重失衡,对城镇企业职工的补贴远高于农村居民。第六,管理体制缺乏统一性。统筹层次偏低、城乡养老保险制度难以有效衔接,养老保险基金管理漏洞凸出,公众监督缺位,致使腐败丛生。第七,法律制度不健全,社保调节作用发挥缺乏保障,导致收入分配秩序失范；潜在根源在于受到文化习俗等非正式制度的约束及养老保险制度本身的路径依赖。中国传统的家庭养老文化逐步走向衰落,与社会养老保险制度不相适应现象逐渐显现,对养老保险制度公平性造成了负面影响。第6章主要提出了中国养老保险制度优化的政策思路与对策建议。论文研究认为,中国目前已进入“倒U”型曲线的拐点阶段,是调节收入分配差距的黄金时期。而且,中国目前正处于人口红利阶段,但到2025—2030年这个期间,中国将进入深度老龄化社会,所以目前要抓住机遇发展养老保险等社会保障体系,缩小收入分配差距。中国养老保险制度改革优化的宏观思路是：坚守“公平、正义、共享”的核心价值理念,立足整体观念和统筹发展的思想,坚持一体化的政策导向,强化养老保险政策工具的顶层设计,推动现行养老保险制度的整合与创新,有效调节收入分配差距,以实现十八大提出的“增强公平性、适应流动性、保证可持续性”。具体政策建议包括：第一扩大覆盖面,统筹城乡养老保险,实现养老保险制度的一体化,创造起点公平。第二,提高统筹层次,强力推进基础养老金全国统筹,平衡地区间缴费负担,缩小地区差异。第三,完善筹资机制,降低缴费率、夯实优化缴费基数、延长缴费年限(包括最低缴费年限和退休年龄),减轻和平衡不同地区不同企业的缴费负担,提高劳动者工资增长和就业水平,均衡初次分配格局。第四,优化待遇给付机制,调整财政收支结构,加大财政投入力度,推行国民年金制度,并建立健全养老金与经济增长和物价水平的协同增长机制,缩小并控制养老金待遇差距。第五,采取政策支持和税收优惠等方式大力发展企业年金制度,完善多层次的养老保险制度体系,提高企业职工养老金替代率,缩小各地区不同所有制企业之间、企业职工与机关事业单位人员之间的养老金待遇差距以及增强企业职工的“家庭归属感”。第六,健全社会保险法制,强化监管检查,确保养老保险制度依法、合规、正确、有效运行,规范收入分配秩序。第7章是本文的结尾部分,提炼了本研究的基本结论,展望了今后这一领域有待研究的问题,即：第一,强化包括新农保在内的城乡居民社会养老保险收入分配效应的研究。第二,强化养老保险收入分配效果的主观心理评价分析。第三,强化社会养老保险与家庭养老分配关系的研究。本文的主要创新之处有：第一,从初次分配和再分配这两个维度较为系统的探索了养老保险调节收入分配的作用机理、传导机制,包括发挥调节作用的政策传导工具、传导渠道、传导过程、传导途径及传导效应等,在社保理论研究领域具有创新性。第二,基于传导机制韵理论分析,以不同所有制企业为视角对中国养老保险各政策传导工具发挥收入分配(包括初次分配和再分配)调节作用的实际效果进行实证研究,研究视角有创新。第三,从制度层面探寻了养老保险调节收入分配问题的制度性根源(包括内在制度根源、直接制度根源与潜在制度根源),并指出改善收入分配的制度调整与政策优化路径,为养老保险制度改革提供了参考依据。更多还原

【Abstract】 China’s economy has achieved rapid development since the reform and opening up, but Chinese Gini coefficient is also on the rise and the income distribution gap has been expanded to the extremely severe degree which needs to be settled. The report of the18th National Congress of the Communist Party of China has clearly pointed out that social security is the basic system that guarantees people’s living standards and regulates the social allocation. As the core of the social security system, the pension insurance is the important tool for regulating income distribution. With the improvement of the pension insurance system, the expansion of the coverage and the increasing of the fund, pension insurance has been of growing importance to regulate income distribution. Therefore, under the background of the excessively high income distribution gap, and around the theme of the era of reform, development and harmony, the study systematically analyzed the function mechanism, the transmission mechanism and the regulating effect of the pension insurance policies to the income distribution, and put forward some suggestions that the pension insurance policies optimize the regulation mechanism of income distribution.The study has eight parts. The main contents and views of each chapter are as follows:The introduction part describes the background and significance of this study, summarizes the ideas, contents, methods on the basis of sorting out the relevant literatures, and put forward the major innovations and flaw.Chapter1:The theoretical analysis of pension insurance regulating income distribution. First, the chapter analyzed general function of pension insurance, that is,"regulator","stabilizer" and "booster". Actually, pension insurance is able to exert its general functions in different development periods of society, with different function emphasizes. In the period of low income country, social insurance in most cases serves as remedy system for national economy and people’s livelihood as well as maintenance of social stability. Although it to some extent regulates income distribution, but it makes rather limited regulating effect. During the period of middle income country, especially the period of medium and high income country, social insurance is no longer a poverty reducing tool; rather, it serves as fundamental systematic arrangement which regulates distribution patter of national income, ensures and improve people’s livelihood; during the period of high income country, in most cases, social insurance is kind of welfare system which makes social wealth benefit the whole people and realizes common prosperity. China is actually entering into the period of medium and high income country. Currently, Chinese pension insurance system shall not only directs at eliminating worries of all of senior citizens, but also shall effectively regulate income distribution and minimize income distribution gap. Meanwhile, regulation on income distribution by means of pension insurance is supported by theories of redistribution of social insurances like Marxism, welfare economics, the Swedish school, Keynesianism and the Third Way as well as theories of social insurance’s regulation on primary distribution like Roemer’s Distributive Justice and Inclusive Growth and so on.Chapter2:The functioning and transmission mechanism of pension insurance on regulating income distribution. Pension insurance with different systems and modes will show different connotations and functioning mechanism when it regulate income distributions. In the domain of primary distribution, funding mechanism of pension insurance directly causes changes to income proportions of the government, enterprises and individuals so as to realize direct regulation on pattern of primary income distribution; by affecting issues like employment, salary (increase) and rent-seeking corruption, pension insurance system realizes indirect regulation on primary income distribution gap and its orders, In the domain of redistribution, by means of fund procurement, treatment payment mechanism and mechanism of transfer payment from the exchequer, pension insurance helps relieve poverty and regulate income gaps between different social layers, realizing income redistribution. Transmission mechanism of pension insurance in regulating income distribution is comprised by transmission channel and transmission process. Major correlated variables involved in the transmission process contain political tools and intermediary agent for pension insurance in regulating income distribution. Political tool of pension insurance in regulating income distribution affects the payment and treatment payment level of pension insurance, which affects primary distribution and redistribution by means of intermediary agent. Payment channel and release channel are two channels in which pension insurance regulates income distribution. Payment of pension insurance regulates enterprises’ profit and changes distribution pattern between government taxation and employees’salaries. The higher the payment is, the stronger the regulation is; on the contrary, the lower the payment is, the weaker the regulation is. However, it is possible for enterprises to transfer payment responsibility of pension insurance to employees, which suppresses employee’s wage level and reduces employment demand. This would further affect total wages of staff and workers, erode remuneration for workers and lead to impossibly effective balance of primary distribution pattern. Moreover, corruptions in pension insurance fund affect the orders of primary distribution. Due to different funding mechanism, accumulation degree of pension insurance fund also varies, which incurs different degrees of corruption risks. Certainly, corruption degree are closely related with legal system, management system and supervision mechanism of pension insurance. What’s more, different combinations of payment and release channels of pension insurance realize income redistributions in different degrees and forms. However, the degree of income redistribution is realized by the way of substitution rate.Chapter3:The chapter has compared regulation effects of pension insurance in mature market economies and countries and come up with corresponding inspirations. The chapter has selected three typical pension insurance systems in the world and carried out comparative analysis on them, respectively, self-insured and state-funded type in America, state welfare in Sweden and compulsive storage in Singapore. By making comparative analysis on different aspects of these three pension insurances, respectively, system mode, funding mechanism, qualification of pension’s beneficiary, treatment payment mechanism and transfer payment, payment level of pension insurance, the chapter has made six conclusions:first, pension insurance system is an effective method in regulating income distribution; second, coverage and payment level of pension insurance is the basis of pension insurance in effectively regulating income distribution. Third, retirement age is an important factor which affects results of regulation on income distribution. Fourth, transfer payment from the exchequer is a solid backup force of pension insurance in regulating income distribution. Fifth, integrated legal system of pension insurance is strong guarantee for pension insurance in exerting its regulating functions; Sixth, pension insurance’regulation on income distribution is affected by multiple factors like economic level, social policy, political environment, traditional culture and social values.Chapter4:The empirical study on the regulation effect of pension insurance on income distribution in China. First, This chapter puts the pension insurance level into the Kuznets measurement model to analyze empirically the interactive relationship of pension insurance, income distribution and economic growth, through making use of1978-2011annual time series data in China based on VAR model. The outcome showed that China has entered the inflection point stage of the "inverted U" curve, and during the period of2007-2010, there was transitions occurred to changes of general income gaps of Chinese citizens. The current pension insurance system does not play a regulatory role in the income distribution field, and even exists a certain degree of reverse adjustment effect, named "lose insufficient and fill superabundant ". Second, the chapter has made empirical research on bearing capacity of enterprises of different ownerships in undertaking payment of pension insurance in Eastern, Middle and Western China based on C-D production function model improved by Jan Tinbergen. Based on the research, the chapter finds that, legal payment rate of20%made by enterprises is relatively high for collectively-owned enterprises and private enterprises in different regions. Even in Middle China, where there are strongest payment abilities, their maximum payment abilities are no more than13/35%and17.15%. State-owned enterprises in east and middle area can afford the statutory contribution burden. But overall, China’s state-owned enterprises are still unable to afford the contribution pressures. By contrast, China’s foreign-funded enterprises are barely able to afford the contribution burden. Third, the chapter has carried out empirical analysis on effect of payment of pension insurance made by enterprises of different ownerships in regulating primary distribution Based on the provincial panel data from2006to2011and found that, the pension contribution burden of various ownership enterprises has been passed on to workers in different ways or by different degrees. Payment burden of pension insurance supposed to be undertaken by state-owned enterprises are obviously transferred to employee’s wages. Payment of pension insurance made by collectively owned enterprise exerts obvious crowding-out effect on salary increase. However, it has obvious creative effect on employment. This kind of creative effect basically come from Eastern China. The specific phenomenon can be explained by the possible fact that, workers many turn to those informal sections; payment of pension insurance made by private enterprises has squeezed out employment demand and salary increase; Payment of pension insurance made by foreign enterprise exerts obvious crowding-out effect on employment. Fifth, by comparing effects on income distributions among different social groups, the chapter has found that, because pension insurance system in China is quite fragmented and has obvious "identity" feature, either in terms of coverage and pension level, or substitution rate of pension insurance, there is a common fact that, level of pension insurance in public and government institutions is higher than level of basic pension insurance in enterprises while the latter one is higher than new rural insurance. Therefore, income distribution gaps among different social groups have been expanded. In2011, as for pensions of workers in public and government institutions, pensions of enterprise workers and pensions of farmers, their ratios are39.6:27.5:1. The corresponding pension replacement rates are61.14%,42.63%and28.46%-32.42%.Chapter5:The problems and its institutional roots existed in China’s pension insurance policy in regulating income distribution. The current pension insurance fails to realize ideal regulations on income distributions. There is much "regression effect". The internal cause is that, under the governing idea and guidelines of "take economic construction as the central task", the government puts more emphasis on development of economic efficiency tries to realize "rich former leads latter, eventually together". Social securities like pension insurance are only taken as subsidiary and supporting measures. Therefore, in the case of "rich former leads latter, eventually together", when pension insurance system is introduced, there would be different agendas for different people. Meanwhile, insurance levels also vary. It is true that, governance ideas of "take economic construction as the central task" and value idea of "oriented at efficiency" have their historical significance. However, it will inevitably lead to social inequality if disparity among different social groups is ignored. Direct reasons contain defect in the institutional mode, small coverage, unreasonable funding mechanism, unscientific release mechanism, low level of social security expenditure, unbalance expenditure structure, lacking uniform administrative system, low planning level and imperfect legal system. Moreover, low social security expenditure level cause moral declines in terns of income distribution orders. The potential cause is that, the system is constrained by informal systems like cultures and traditions; meanwhile, it is dependent on channels of pension insurance. Traditional culture of family’s provision for the aged is declining. Its contradictions with social pension insurance system are becoming more and more obvious, which cast negative influence on equality of pension insurance system.Chapter6:The political ideas and countermeasures to optimize China’s pension insurance system. China is currently during the period of Demographic Dividend. However, China will enter into "deeply aging society" during the period of2025～2030. Therefore, it is necessary to take the opportunity and establish social security systems like pension insurance, so as to narrow income distribution gap. Macroscopic ideas for reform and optimization of China’s pension insurance system:"equality, justice and sharing", key value concept. It is necessary to keep a foothold on integrate ideas and overall development concept, to stick to integrative policy orientations, to strengthen the comprehensive design of pension insurance policy as a tool, to facilitate integration and creation of current pension insurance, to effectively regulate income distribution gasp and to realize "increase equality, adapt to mobility and maintain sustainability" proposed by18th CPC National Congress. Detailed political suggestions contain:first, it is necessary to expand coverage, to plan urban and rural pension insurance, to realize integration of pension insurance system and to create equality at the starting point; second, it is necessary to improve planning level, to effectively implement national planning of basic pensions and balance regional payment burden and to narrow regional disparity; third, it is necessary to improve funding system, to reduce contribution rate and reinforce and optimize payment base, to extend payment years (including basic payment years and retirement age), to reduce and balance payment burdens undertaken by different enterprises in different regions, to improve employee’s salary increase and employment level and to balance primary distribution pattern; fourth, it is necessary to optimize the treatment payment mechanism, to adjust pattern of financial revenues and expenditures, to reinforce financial investment, to implement system of national annuity and to establish and improve mechanism of pension increasing with economic growth and price level, and to narrow and control pension gasps; fifth, it is necessary to strive to develop the occupational pension system by means of policy support and tax preference, to improve multi-layers of pension insurance system, to increase substitution rate of employee’s pension in enterprises, to narrow pension gaps between enterprise of different ownerships, and gaps between enterprise employees and employees in public and government institutions, to strengthen employee’s "sense of belonging" in enterprises; sixth, it is necessary to improve social insurance system, to strengthen supervision and checking, to make sure that pension insurance system runs legally, correctly, effectively and to standardize pattern of income distribution.Chapter7, this part is conclusion. By summarizing basic conclusions of the research, the chapter has predicted problems to be researched in the domain in future, including first, research on income distribution effect of urban and rural social pension insurance including new rural insurance; second, analysis on subjective and psychological evaluation of influence of pension insurance on income distribution; third, analysis on relation between social pension insurance and family supporting.Major innovations of the research:first, the chapter has explore functioning mechanism and transmission mechanism of pension insurance’ regulation on income distribution from two perspectives of primary distribution and redistribution, including regulating policy transmission tool, transmission channel, transmission process, transmission channel and transmission effect and so on, which is quite innovative in the domain of social security theories; second, based on theoretical analysis on transmission mechanism, from perspectives of enterprises of different ownerships, the chapter has carried out empirical research on practical effect of policy transmission tools of China’s pension insurance on income distribution regulation, which realizes innovations in the research angles; third, the chapter has explore institutional source of problems existed in pension insurance’s regulation on income distribution from the perspective of social systems (including internal institutional reason, direct institutional reason and potential institutional reason). Meanwhile, the chapter has pointed out approaches of institutional adjustment and policy optimization on income distribution improvement, providing refers to reform of pension insurance system.更多还原