导　　师： 晏宗新

学科专业： 0255

授予学位： 硕士

作　　者： ;

机构地区： 广东财经大学

摘　　要： 社会养老保险制度是一个国家社会保障制度中最重要的组成部分，其与国家的经济社会的发展有着密不可分的关系。伴随着我国经济结构的转型与日趋严峻的人口老龄化形势，养老保险的重要性日益凸显。而我国现行的“统账结合”的公共养老保险制度能否有效地应对面临的风险，其实际的运行过程中又遇到了哪些困难，这是每一个公众所担心的问题。正是结合我国这样的具体国情，本文在已有的研究基础之上，试图通过对我国现行的养老保险制度进行研究，借鉴发达国家的先进经验，尽可能地寻找切实可行的对策及建议。 全文共分为六大部分。第一部分为导论部分，这部分主要就研究的背景、意义，已有的研究现状以及本文的研究思路等进行论述。第二部分则对我国人口老龄化趋势进行分析，阐述我国养老保险的改革现状。第三部分主要阐述了我国养老保险体制本身所存在的不足之处。第四部分则是阐述了在日趋严重人口老龄化问题的冲击下，我国现行养老保险制度所面临的各种风险。第五部分主要分析了美、德、日中西方三国的养老保险制度，以及这些国家在应对老龄化社会到来时的改革思路，结合这三个发达国家的养老保险制度改革经验与中国的具体国情，得出中国养老保险制度发展改革的思路。第六部分主要从养老保险制度内因及其所处的外部环境两个层面对我国的养老保险体制发展提出相应的政策建议。 总而言之，对老龄化社会条件下的老年人的经济保障，所涉及的领域较多，涉及层次较深，本文试图通过结合我国具体国情，运用科学的方法，从经济社会的整体角度去分析，为我国养老保险制度政策的制定者提供可供参考的文献。 Social pension insurance system,as the most important part of a national social securitysystem has a close relationship with the country's economic and social development. Alongwith China's economic restructuring and the aging population, the importance of pensioninsurance system is growing gradually. Whether China's current public pension system," thecombination of overall social planning and individual account ",can effectively deal with therisks,and what difficulties they will encounter during actual operation, are concernd by thepublic. Combined with China's specific national conditions and based on the existingresearch, this paper studies current China’s pension system. Learning from the advancedexperience of developed countries, as far as possible, the paper try to find feasiblecountermeasures and suggestions to solve the problem. Text is divided into six parts. The first part is an introduction part, which mainly on theresearch background, significance, existing research status and the paper’s research methods.The second part for analyzes on China's aging population and the pension insurance systemdevelopment status and trends. Aging population has large-scale and “old before getting rich“characteristics in China. Compared with China’s pension insurance system established inthe1990s, there are many imperfections of its own development. The study of such problemshas great significance for China's economic development and social stability. The third partmainly expounds China's pension system’s existent deficiencies. The fourth part iselaborated in that, under the impact of the increasingly serious problem of population agingChina's current pension system faces a variety of risks. The fifth part mainly analyzes thepension system of United States, Germany and Japan and combines these three countriesreform experience with China 's specific national conditions to conclude some experience forChina’s pension system’s reform. Part VI proposes appropriate policy recommendationsmainly from internal and external environment aspects. The last part is a summary of theviews on this article and expect for the development of our pension system. In summary, under the conditions of an aging society, the pension areas involved manyothers deeply levels. This paper attempts to combine the specific national conditions and usethe scientific method, from the overall perspective of economic and social aspects, toprovide some reference for Pension System policy makers.

关 键 词： 人口老龄化 统账结合 多支柱养老保险体系

分 类 号： [C924.24 F842.67]

领　　域： [社会学] [经济管理]