商业保险参与多层次社会保障体系的方式、作用与评估——基于一个初步的分析框架

The Way, Role and Evaluation of Commercial Insurance Participating in Multi-Level Social Security System-Based on an Immature Theoretical Analysis Framework

文章在对新中国成立70年以来商业保险和社会保险简单回顾的基础上,对改革开放以来40年构建多层次社会保障体系的政策演进和制度建设进行了论述,对进入人口老龄化社会20年来商业保险参与社会保障体系的发展脉络和不同板块进行了全面回顾和初步评价,尤其是对党的十八大以来商业保险参与社会保障体系做了详尽分析之后,首次在学术界提出了一个商业保险参与社会保障体系的分析框架,为中国特色社会主义的社会保障体系的绩效评估进行了理论诠释和制度解析,进而将商业保险参与社会保障体系的方式分为五种类型并逐一做出评价。文章认为"普通型"商业保险得到了跨越式发展,为全面社会保障体系建设打下了基础;"合作型"商业保险在社会保障体系中发挥了不可替代的作用,影响深远,趋势不可逆,是商业保险参与社会保障体系的样板;"补贴型"商业保险作为涉老适老商业保险产品,也应得到一定的财政补贴,以实现其一定的"普惠性"。但由于政策执行的差异性,养老机构综合责任保险和老年人意外伤害保险的供需双方均出现冷淡,市场不旺;"创新型"商业保险处于起步阶段,由于政策供给短缺,承保主体的观望情绪浓厚,止步不前,难以满足社会需求;"税优型"商业保险虽然得到税收政策的支持,但税优健康保险和税延养老保险均遇到发展瓶颈,难以承担起第三支柱的重任。从这个分析框架出发,文章对商业保险参与社会保障的五种类型各自面临的问题逐一提出政策建议和深层思考。

on the basis of a brief review of 70 years’ new China’s commercial insurance and social insurance, this paper discusses the policy framework and system construction of building a multi-level social security system in the past 40 years since the reform and opening up, and evaluates and reviews the development context and commercial insurance participation in the different parts of the social security system of during the past 20 years of entering an aging society, especially the 18th National Congress of the CPC. In this paper, for the first time, an analytical framework for the participation of commercial insurance in social security system has been put forward in the academic circle, which provides theoretical interpretation and institutional analysis for the performance evaluation of the social security system of socialism with Chinese characteristics. Then the ways of commercial insurance participating in social security system are divided into five types and evaluated one by one. The paper argues that "ordinary"commercial insurance has been developed by leaps and bounds, which lays a foundation for the construction of its comprehensive social security system;"cooperative"commercial insurance plays an irreplaceable role in the social security system,which has far-reaching influence and irreversible trend, becoming a model of commercial insurance participating in the social security system;"subsidized"commercial insurance, as a commercial insurance product related to the elderly and suitable for the elderly, should receive certain financial subsidies to achieve its certain"inclusive type", but due to the differences in local policy implementation, the supply and demand of"nursing-home insurance"and"accident insurance for the elderly"are not welcome and the market is not prosperous;"innovative"commercial insurance is in its infancy due to the shortage of policy supply and the strong wait-and-see mood of the insurers’ side, it is difficult to meet the social demand due to the stagnation;"tax preferential"commercial insurance has been supported by tax policies, but both tax deducted health insurance and tax deferral old-age insurance have encountered development bottlenecks, so it is difficult to bear the responsibility of the third pillar of the social security. On the basis of in-depth analysis, this paper puts forward policy suggestions for the five types of commercial insurance participating in social security one by one, and looks forward to the future reform vision.