摘要
人口与劳动力市场变化是日本和韩国养老金改革的共因,但日本改革略显亡羊补牢,韩国则属未雨绸缪;从改革措施来看,两国都采取提高缴费率、降低替代率等方法缓解养老金财政困境,区别在于日本政府养老金财政的作用更突出,且属于缴费模式,韩国则属于税收模式;从成效来看,改革缓解了但并未根除两国养老金财政压力,两国当前养老金待遇在发达国家中较低,但韩国养老金再分配功能强于日本。鉴于中国未富先老的典型特征,应该建设生产主义模式的养老保险制度,通过构建基础层次的城乡二元国民年金制度快速提高养老保险覆盖面,同时,尽快建立长期的社会养老政策战略计划,并建立中央政府直接监管养老金基金管理机构。
Both Japan and Korea initiated pension system reforms to to accommodate to the structural changes in population and labor market. Japan had not taken effective actions until the problems became serious, while Korea had been comparatively foresighfful. Both countries attempted to solve the financial distress of their pension funds by means of higher rate of endowment and lower replacement rate. The difference is that Japan has adopted a contribution mechanism with a strong public pension system, while Korea has adopted a taxation mechanism. With regard to the performance of the reforms, neither country has eliminated the heavy fiscal burden. The replacement rates are comparatively low among the industrialized countries, but the Korean pension system is more effective in terms of income redistribution. Because China has been ＂ old before rich＂ , Chinese pension system should be more productivism. We propose that 1 ） an essential national pension system, which accommodates to the Chinese dual economy in transition, should be established to widen the coverage ; 2） long - run strategic plans should be made for the Chinese social pension system ; and 3 ） independent pension - management institutions should be developed under the direct supervision of central government.
出处
《现代日本经济》
CSSCI
2011年第6期35-43,共9页
Contemporary Economy OF Japan
基金
国家社会科学基金项目"民族地区社会型应急管理机制及其能力评价体系研究"(09XZZ015)
贵州省科技厅
贵州财经学院软科学联合基金研究项目"民族地区新型农村社会养老保险制度研究"(黔科合体R字[2010]LKC2016号)阶段性研究成果
