摘要
如何建立城乡一体化养老保险制度一直是学界研究的难点。广东中山在实践中依托乡村集体率先实现城乡基本养老保险并轨,为我国城乡一体化养老保险制度构建开辟了一条示范路径。本文基于养老保险可持续发展理论,运用精算学和制度经济学的分析方法分别从财政可持续和政府行为两个角度对中山的实践进行实证分析,得出该模式实现可持续发展的关键在于以乡村集体为组织的农村居民集体行动推动了以农村股份合作制为核心的各项制度改革,上述制度改革不仅创造了大量外部利润,而且奠定了政府、乡村集体和农民利益共享的分配格局。中山模式推广的难点在于如何培育乡村集体经济,使其成为实现农村居民集体行动的主体。本文的创新之处在于立足中山的实践,从可持续发展的角度探讨城乡基本养老保险制度并轨的可行路径,并指出培育乡村集体经济是实现我国城乡基本养老保险并轨的关键。
The objective of this paper is to illustrate a practicable pathway and difficulty of unifying urban-rural pension system in current China based on the case study of Zhongshan city,Guangdong province.A case study,utilizing methods of actuarial science and institution economics,was conducted.The analysis,based on sustainable development theory of social pension scheme,reveals that Zhongshan unified urban-rural pension system would be sustainable both on fiscal view and politics view.The rural system reform with the core of share cooperation system reform,which is drived by rural collective,has not only produced a great deal of external profits but also established a distribution pattern among peasant,rural collective and government.And the difficulty of popularizing Zhongshan model is how to fostering rural collective as the organization of peasant's collective action.Expanding on the previous research of rural pension system based on static system,this study draws on sustainable development theory to analyze the unifying pathway between urban and rural pension system from not only fiscal but also politic dimension,and proposes that fostering the power of rural collective is the key of unifying urban and rural pension system.
出处
《公共管理学报》
CSSCI
北大核心
2012年第3期82-91,126-127,共10页
Journal of Public Management
基金
教育部人文社会科学研究青年项目(11YJC790064)
广东省自然科学基金项目(S2011040002238)
关键词
城乡基本养老保险
并轨
可持续发展
乡村集体
农村股份合作制
Rural-urban Endowment Insurance,Unifying,Sustainable Development,Rural Collective, Rural Share Cooperation System