城市农民工养老保险政策研究

【作者】 张伟兵；

【导师】 关信平；

【作者基本信息】 南开大学 ， 社会学， 2009， 博士

【副题名】城乡一体化视野下的新型“统账结合”政策思路

【摘要】 本文试图在“城乡一体化”的研究视角下建构一个合理的“城市农民工养老保险政策模式”,尝试破解这个多年来困扰中央政府和社会各界的政策难题。与其他针对城市农民工的社会政策问题相比,城市农民工的养老保险问题相当复杂,解决起来也非常艰难。首先,城市农民工的高流动性和就业形式的多样化完全打破了传统养老保险制度只面向正规稳定受雇劳动者的格局;其次,由于现行城镇职工基本养老保险制度对缴费基数、缴费率和缴费年限有较高的要求,城市农民工很难被现行城镇职工基本养老保险制度所覆盖。一些城市虽然针对农民工的特点制定了专门的政策,但因为养老保险关系在各个统筹地区之间不能顺利转移,而且不同地区的农民工养老保险政策也无法衔接,不仅损害了农民工的利益,而且对将来不同制度的统一形成了阻碍,不利于劳动力的流动和全国统一的劳动力市场的形成。由于这些问题多年来得不到合理的化解,我们面临着尴尬的局面:一方面,在城市中为农民工单立一个养老保险制度显然是不可取的,但另一方面,如果将农民工强行“统一”到当前城镇职工基本养老保险制度的框架之内,显然又难以做到。农民工参保率低及农民工的“退保”问题已经证明,无论是专门为农民工制定一个特殊的政策,还是现行的城镇职工基本养老保险制度,都无法使农民工获得有效的养老保障。怎样建构一个合理的城市农民工养老保险政策模式,成为了一个严峻的政策难题。笔者认为,解决问题的出路在于“城乡一体化”,在于“解放思想、实事求是”,突破现行城镇职工基本养老保险制度的缺陷,寻找“社会统筹与个人账户”相结合的新形式、新机制。所谓“城乡一体化”,就是指打破社会保障相互分割的壁垒,改变长期形成的城乡二元社会保障结构,在制度设计上把城镇居民与农村居民以及流动的农民工作为一个整体来统筹谋划,通盘考虑。通过制度变迁和政策调整,消除体制性障碍。城乡一体化首先追求的是制度之间的协调,其次是逐步缩小直至消除城乡社会保障(养老保险)之间的基本差别,最终实现城乡在政策上的平等、国民待遇的一致或统一。所谓“解放思想、实事求是”,就是要重新理解中国十几年前制定的统账结合制度的初衷和理念,重新审视统账结合的内涵,而不在于统账结合的形式和表象。考察世界各国养老保险制度的发展历程和改革动向,可以发现,我国实行的城镇职工基本养老保险制度只是“统账结合”的一种形式,而不是全部。当我们发现这一制度并不能适应农民工和人口流动的需要时,就要积极予以修正和完善。我们必须积极学习和借鉴世界范围内社保制度的创新成果,不拘一格,为我所用。本文的研究正是围绕上述政策思路和研究立场展开的。通过认真分析城市农民工的就业特点、现行城镇职工基本养老保险制度的缺陷等前提条件,并借鉴瑞典、波兰、蒙古等欧亚七国实行的“名义账户制”改革思路,笔者对如何建设城市农民工养老保险政策模式,提出了自己的看法和相应的政策建议。具体来说,除导论外,本文的研究分为三个部分:第一部分:本文的核心观点。笔者认为,目前应为城市农民工建立一个过渡性的“大账户”养老保险政策模式。这一政策模式不仅符合城市农民工的特点,而且可以作为一种新型的“统账结合”制度与现行城镇职工基本养老保险制度相衔接。这一政策模式是一个符合城乡一体化的社会保障发展方向的政策方案。具体而言,本研究所设想的城市农民工养老保险政策模式是社会统筹账户(空账)+个人账户(空账)与现收现付的财务机制相结合的养老保险制度体系。这种政策模式在制度形式上可称之为新型“统账结合”的“大账户”制度模式。建立过渡性的“大账户”城市农民工养老保险政策模式,意图不仅仅在于降低用人单位和农民工的缴费基数、缴费比例,而且在于既创造了与现行城镇职工基本养老保险制度相衔接的接口,在制度形式和制度理念上保持一致;又按照名义账户制的思路改进了统账结合的运作机制,增加其灵活性和丌放性,提供了农民工参保的激励机制,适应农民工流动就业和转移保险关系的需要,能够有效促进城乡社会保障的一体化和农民工在城市的社会融入。第二部分:具体的运作机制。根据上述核心观点和制度安排,论文在第二部分对城市农民工养老保险政策的具体运作机制进行了细致的分析。首先,城市农民工养老保险政策的筹资手段只能是费而不是税,“费改税”不利于农民工养老保险政策的运转。这是城市农民工养老保险的物品属性和制度模式所决定的,同时,保留缴费制有利于农民工养老保险政策的进一步完善和多层次养老金体系的发展。其次,城市农民工养老保险政策主体的缴费能力不同,费率的测算必须实事求是,在企业缴费能力、农民工的缴费能力与农民工就业之间取得平衡。再次,城市农民工养老保险政策的财务机制方面,必须选择能够保证养老保险基金保值增值、抵御通货膨胀的运转机制,名义账户制的思路给我们提供了很好的启示。第四,城市农民工养老保险政策的转移机制方面,本文借鉴了欧盟在养老金转移方面的经验,提出了“工作地缴费、分段计算、养老地统一支付”的政策思路,并对这一政策思路的优势和面临的挑战进行了讨论。论文的最后部分,对不同的利益行动者及其它社会政策项目对城市农民工养老保险政策的影响进行了分析,对城市农民工养老保险政策的前景进行了展望。论文指出,中央政府的协调能力、地方政府之间的合作、农民工就业素质的提高、农民工的话语权和集体行动的能力以及城市职工基本养老保险制度的改革走向都是影响农民工养老保险政策的重大外在环境因素。城市农民工养老保险政策的建构和发展,虽然充满了艰辛,但中国应该拥有自己的符合几亿农民工流动就业特点的社保制度。更多还原

【Abstract】 This dissertation, upon the perspective of "urban-rural integration", aims to explore the construction of the rural migrant workers’ endowment insurance system, one of the most complex and pressing policy issues facing the central government and the pubic in recent years. Through detailed analysis, this dissertation attempts to advocate some policy implications about building a sound endowment insurance system for the rural migrant workers.Under the background of industrialization and urbanization, the number of Chinese rural migrant workers increases rapidly. And it’s estimated that the number of these workers will keep on rising in the near future. Therefore, constructing a system of endowment insurance for rural labor migration has become a significant issue in China. Efforts should be made to provide insight for policy design. But it is more complex and more difficult to construct the endowment insurance system of the rural migrant workers than to make other social policy programs for the rural migrant workers. Firstly, the high mobility and the diversity of the rural migrant workers’ employment make it difficult for the traditional endowment insurance system only for formal employees to cover the rural migrant workers. Secondly, the rural migrant workers can’t be covered by the urban social security system with high contribution base, rate and long payment length. Some cities, such as Shenzhen, Shanghai, Qingdao, etc, have respectively made special endowment insurance system for the rural migrant workers according to their special traits. However, these cities find that these special policies can’t be brought in line with the basic urban endowment insurance system for the benefits can not be transferred smoothly. This situation would not only damage the rural migrant workers’ right but also impede the integration of different systems in the future which is not conductive to the labor mobility and the formation of a unified national labor market. So it’s a huge challenge for the policy makers to construct a unified national policy model and realize the smooth transfer and relay of the rural migrant workers’ endowment insurance relationship.Under such situation, we suffer the embarrassment that it is not reasonable to build a single endowment insurance system for the rural migrant workers in the urban on the one hand and it is difficult to forcefully integrate the rural migrant workers into the current basic urban social security system on the other hand. Therefore how to construct the rural migrant workers’ endowment insurance system is a hard policy issue. The outlet is to unify the endowment insurance system between the urban and rural areas, is to understand emancipating the mind and seeking truth from the facts re-proposed in the political report for the Seventeenth Meeting of the CPC Central Committee, and to look for the new forms and mechanism to combine social pooling with individual account of endowment insurance system.The so-called urban-rural integration is to break the barriers the segmented social security system caused, change the urban-rural dual social security structure and take the urban residents, peasants and the rural migrant workers as a whole to design the social security system. The institutional barriers would be eliminated through the system transformation and policy justification. What the urban-rural integration focuses on is firstly to coordinate the various institutions and then gradually reduce the gap between the social security systems in the urban and in the rural areas, and finally to make the urban and the rural areas have equal policy and equal national rights.The so-called emancipating the mind and seeking truth from the facts is to re-interpret the original intention and philosophy, and review the implication of system that combines the social pooling with the individual account issued more than ten years ago. What emancipating the mind and seeking truth from the facts concerns is actively to draw on the experience of the social security systems reform around the world and make them serve us.According to the above-mentioned viewpoints of urban-rural integration and emancipating the mind, this dissertation firstly analyzes the traits of the rural migrant workers’ endowment, the limitation of the current bansic urban endowment insurance system and reform situation of worldwide endowment insurance system. And then this dissertation proposes that China should construct a transferable rural migrant workers’ endowment insurance system with a Huge Account combining social pooling with individual account. Concretely speaking, this new transferable system, borrowed from the Notional Defined Contribution System adopted in Sweden, Italy, Mongolia and etc, not only is suitable for the rural migrant workers’ employment and their low income situation, but also strengthens the current basic urban endowment insurance system’s flexibility and openness in terms of lowering the threshold of participation into social insurance, adjusting benefits methods and developing the endowment insurance transfer mechanism. This new transferable system, however, shouldn’t be regard as fixed policy structure, but as transitional scheme to the national pooling model. Our ultimate goal is to make the rural migrant workers’ endowment insurance system and the urban social security system gradually unified.Based on the policy implication and key institutional arrangement as shown above, this dissertation next addresses some important topics in the following parts. The second part, namely, Chapters IV to VII, Mainly elaborate the concrete mechanisms of the rural migrant workers’ endowment insurance system. Firstly, the dissertation argues that assistance for contribution will keep the endowment insurance system within the framework of close actuary link between the contribution and benefits, otherwise, the payroll tax will surely break the link. Secondly, the dissertation puts forward some policy suggestions on the contribution responsibility system and budget management system concerning the rural migrant workers, employers, and all levels of government. Thirdly, the dissertation holds that the experience of the Notional Defined Contribution System can be borrowed to keep pension fund safe and rising in value. Fourthly, the dissertation talks about the endowment insurance transfer mechanism. This dissertation, on the rural migrant workers’ behalf, advocates the endowment insurance transfer mechanism of "contribute in the workplace, aggregate the payment length and proportionally pay for the insurance" to avoid "portable loss" of the pension by drawing on the European Union’ experience.The third part of the dissertation, Chapter VIII, is the conclusion, mainly making a general description of the prospects of the rural migrant workers’endowment insurance system. The dissertation insists that the central authority should assume the responsibility for quickening the construction of migratory workers’endowment insurance system and increase financial transfer payment and give more training policies to floating population. In addition, enhancement of the rural migrant workers’ quality and development of their dialogue ability are also helpful to construct the rural migrant workers’ endowment insurance system with Chinese characteristics.更多还原