改革前后中国社保资金筹集和使用模式的比较分析

Comparison and Evaluation of China’s Urban Social Security Financing System before and after Reform

近年以来,中国社保资金运营的可持续性受到了来自学界和社会的广泛质疑。通过将本研究的观测对象分为改革前和改革后两个时期,对这两个时期的社保资金运营进行综述,并比较改革前后资金筹集、分配和循环等关键机制。本研究对严重动摇社保资金可持续性的'空账'(转制成本)的出现进行了详细的讨论和解析,并发现改革后'统账结合'的资金累加型社保资金累加模式的运作并未按照其设计的初衷运转,其实质上依旧延续了'统收统支'的运作模式。通过对改革前后的社保资金运营模式的可持续性同经济和社会发展间关系的综合检验,评估了两种模式的成效和资金使用效果,并对改革后社保资金走势向好的真正原因做了探究,还借此检验了发达国家普适理论对中国案例的解释力,在此基础上对中国社保资金运作模式的改进提出了相应的建议。

The sustainability of the financing system of China’s urban social security system has recently been seriously questioned.By dividing the development of the financing system into two periods(before and after the reform),we compare the methods of capital collection and the structures of distribution and circulation,after reviewing the financing system in the two periods.We also discuss and explain the appearance of the’empty account’phenomenon,which severely undermines the sustainability of the financing system.We allege that the money accumulation system adopted after the reform,which correlates personal accounts with the social pool,is running not as designed but as a’pay-as-you-go’system.By testing their sustainability and their relationships with economic and social developments,we evaluate the efficiency and cost-performance of the two financing systems and test the feasibility of theories generated from developed countries in the Chinese context.