The social security system is an important part of the socialist market economy and the guarantee of the government under the conditions of market economy.

It is a "safety net" and "stabilizer" to make up for the deficiency of market mechanism and maintain social stability and stable economic operation.

At present, the general climate of social security system reform has been formed. Deepening the reform of state-owned enterprises will also change the social security system.

The establishment of has been pushed to an urgent position. After more than ten years of exploration of social security reform, it has accumulated a

Experience, the broad masses of the people's ability to bear this reform has also been greatly enhanced. The concept of individual participation in social security is as follows

Great changes have taken place. Therefore, the next step is to intensify reform, accelerate the pace of reform and reform the social security system.

It is completely conditional to spread it out in an all-round way.

First, the basic principles of China's social security system reform

To establish a social security system that meets the requirements of the socialist market economy, we must proceed from the reality of China.

, follow the following principles:

(A) the level of social security should be compatible with the economic affordability of China.

A country's social security system is supported by economic development and should be based on economic strength. because

Generally speaking, the level of social security in each country is compatible with its own level of economic development. Social security level

Insufficient, so that people who are at a disadvantage in competition lack the most basic living security, which often causes social instability; but

Too high a level of security will increase the burden on workers, which is not conducive to mobilizing their enthusiasm and will make some people successful.

For lazy people lying in the country, it weakens the motivation of economic development. When establishing China's social security system, we should be very

We should learn valuable experiences and lessons from other countries through decades of practice.

China is a developing country with a large population. China is currently in the stage of economic take-off.

It is necessary to maintain a high level of accumulation, which determines that the level of social security in China cannot be very high.

Generally speaking, only the most basic needs of life can be guaranteed. In addition, social security is closely related to the vital interests of all citizens.

Related, with a strong "rigidity", easy to go up and difficult to go down, in this regard, we must not start from a "welfare country."

Do everything, and then ride the tiger's old road. China's economy is underdeveloped, but the aging population precedes the economy.

The trend of aging is very unfavorable to the reform of social security system in China.

(2) Social security should adhere to the principles of fairness and efficiency.

Social security is a form of national income redistribution based on law and with the state as the main body, because

Theoretically, it should be fair and treat all citizens equally without discrimination.

Whether the social security system has vitality and is conducive to economic development and social stability, the key is to handle it well.

The relationship between fairness and efficiency. Fairness and efficiency are a pair of contradictions, but they are not diametrically opposed.

Planning system can find the best combination of fairness and efficiency, so that fairness and efficiency can be optimized at the same time.

The degree of play. The fairness mentioned here is not equality in quantity, but equality in power, which is before the law.

Equality is equal opportunity. Distribution according to work is also fair. Only when distribution is just, reasonable and fair can labor be stimulated.

, improve efficiency, and then achieve a higher level of fairness. Social security is essentially the redistribution of national income.

In a sense, this distribution has some characteristics of "distribution according to needs", but it must be moderate and avoid division.

The mechanism of promoting laziness caused by improper matching. The goal of assisting people with difficulties in life is to ensure their minimum living standard.

. The treatment and payment standard of social insurance should not only be linked to the payment level and payment time of individual insurance money,

We should also embody the principle of social mutual assistance, which should not only effectively protect the basic living standards of workers, but also help inspire the masses.

The enthusiasm of employees.

The so-called unity of fairness and efficiency should also be reflected in the right and payment of citizens to enjoy social security in social security.

The obligation of expenses is equal. Citizens' social security rights should be equal to social contribution and payment level, but not

It should be limited by industry and ownership. In the social security system, social insurance is provided by units and individuals.

Sharing the burden, in a sense, is a kind of "compulsory savings", and this kind of social security must be adhered to.

The principle of combining obligations with rights, saving more and getting more.

(3) The social security system should be legalized, under unified leadership and managed at different levels.

Legalization of social security means the unification of social security system and social members' right to social security.

Equal opportunity also provides a legal basis for the specific operation of social security. Reform of social security system in China

, we must establish a unified leadership, hierarchical management, with socialized management as the main management system. socialist market economy

The economy needs a free-flowing talent market, which determines that China's social security system must be unified.

It cannot be divided by industry or region. The legislative power of social security should belong to the National People's Congress. social security

The basic policies and systems of the system should be unified, and a unified national social security management institution and its branches at all levels should be gradually established.

The specific system formulation and administrative management of branches and social security are the responsibility of social security departments at all levels. Relying on grass-roots politics

Rights organizations form a socialized social security network system. Gradually transform the current decentralized management of various departments and units into

Unified socialized management will transform the daily social security work undertaken by all units into socialized services.

Social insurance is a form of national income redistribution, backed by finance, but social security funds and wealth

Government funds are essentially different, and the use of funds cannot be confused with general financial funds, so fund management must be implemented.

Management, adhere to earmarking. Because it is a government action, all income and expenditure should be included in the national social security budget.

The surplus funds are invested in the treasury bonds with the least risk to maintain and increase the value, and may not be directly used to make up the fiscal deficit.

Words or venture capital. Once the fund has a deficit, it can be solved by borrowing from finance with the approval of the people's congress.

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(D) To adapt to the present situation of dual economy in China, adopt the policy of walking on two legs.

To reform and improve China's social security system, we must proceed from the reality of China's dual economy and combine our existing social security system.

Social security, on the one hand, is that employees of state-owned enterprises enjoy a high level of security and welfare, on the other hand, it is the vast rural areas.

The basic security of the population, such as old-age care and medical care, depends almost entirely on individuals and families. Can be said to be a "lame" giant.

People, one leg is very long, but the other leg is very short, although in the long run, a unified social security system must be established.

But at this stage, we should proceed from reality and adhere to the principle of walking on two legs. On the one hand, reform and improvement include all

On the other hand, we should gradually establish a rural social security system.

Second, the basic idea of China's social security system

Judging from the experience of other countries and China's past practice, the social security system can be divided into three different levels.

The goals of each level are different, the objects of protection are different, and the sources of funds and management methods are different.

The first level is social assistance, which means that the country has no source of income, no family support and no ability to work.

People, individuals and families whose income is lower than the minimum living standard are a kind of free assistance and the lowest level of society.

Security, generally speaking, the number of such security objects is very small, and it should be reduced with the development of the economy. this is

A kind of unpaid social security embodies the selfless social assistance of the state and all taxpayers to the weak. Of course, this

This kind of social assistance can only be aimed at the minimum living needs. Its source of funds is the financial expenditure of governments at all levels.

The second level is social insurance, which is the basic component of social security and covers the most important people.

The main part-all workers can pass social insurance when they are old, unemployed, sick or disabled.

The system obtains certain income compensation to ensure the basic living needs. The sources of funds are generally individuals and units.

In the same burden method, the level of insurance premium paid by the insured and the amount and time of insurance premium paid over the years.

There is a positive correlation between the length and the length, which should not only reflect social mutual assistance, but also reflect the principle of distribution according to work.

The third level is social welfare, which refers to some services provided by the state or state-owned units for employees free of charge or at low prices.

Such as compulsory education, housing subsidies, special care policies for special personnel, payment of physical objects and various living allowances. This is a society.

It will guarantee a higher level, and its source of funds is also directly or indirectly borne by the state. At the present stage in our country, this

This kind of social security should not be developed too much.

Third, the design of the concrete operation scheme of the social security system.

At present, the focus of China's social security system reform is social insurance, namely, pension, unemployment and medical insurance, which mainly

It is pension and medical insurance, and the raising of funds and the establishment of personal accounts are the hot and difficult points of reform. The following is correct.

Some thoughts on the operation scheme of China's social security system.

(1) Improve the social assistance system and guarantee the minimum living standard.

Since the founding of New China, China has successively established some social assistance systems for rural poor people.

Five guarantees ",poverty relief, urban poverty relief, disaster relief. Current social security system

The degree of reform is to bring these social assistance into a standardized, scientific and legal track, and the income is really low.

Provide social assistance to individuals and families with minimum living standards. The definition of the minimum living standard should be "Engel"

Law ",according to the different living standards of towns, rural areas and regions, different standards are formulated in different places.

To provide social assistance to residents below the minimum living standard. Aid to poor rural areas should be changed.

Take the way of taking counties or townships and villages as the object of assistance, and implement social assistance work to individuals and families. with me

China rural economic development, poverty-stricken areas are not all poverty-stricken areas, we can learn from foreign practices and adjust year by year.

All localities have published a "poverty line", and individuals and families with per capita income below the poverty line will apply for assistance.

Please. For those who are unable to work and need long-term assistance, the application procedure can also be simplified.

(two) the establishment of an old-age insurance system that covers all employees and combines social pooling with individual accounts.

China will eventually establish a pension insurance system covering all workers, and all workers will not be affected by the industry,

Affected by ownership, urban and rural areas and other factors, the old-age insurance premium during labor is paid at the statutory payment rate.

Enjoy a statutory pension after retirement. However, at present, between urban and rural areas and between different ownership systems, endowment insurance water

On the basis of disparity, we can only adopt a gradual transition method. In rural areas, you can volunteer in areas where conditions permit.

Participate, have a demonstration effect, and then enforce it later. At present, it is mainly to continuously reform and improve the old-age care for urban workers.

Insurance system.

The old-age insurance system in China should combine social pooling with individual accounts. On the one hand, individuals accept it.

The amount of pension is closely related to the amount and years of old-age insurance contributions in the past. On the other hand, pension tools

It is mutually beneficial and cannot be taken out or inherited. As long as a person pays the insurance premium according to the regulations during work, it will be refunded.

You can receive a pension after retirement until your life ends. As far as the average level of the whole society is concerned, the pension received by individuals after retirement is always

The sum should be equal to the sum of personal account pensions, but not necessarily specific to everyone. People who live long will get it.

The sum of pensions will greatly exceed the amount in their personal accounts, while people with short lives will be the opposite. From the perspective of fund management

Generally speaking, it is a combination of pay-as-you-go and partial accumulation, which is adopted by many countries in the world.

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Because endowment insurance is compulsory social insurance for all, considering the affordability of all residents, it

It can only be a low level of living security, and the pension should be equivalent to about 50% of the wages of employees. Except for ...

In addition to compulsory old-age insurance, the state should also encourage employees with higher incomes to take out life insurance to make them lose their labor force.

Can maintain a high standard of living after the action. For government civil servants and employees of public institutions, financial allocations can be made.

The proportion of supplementary insurance for them is about 10% of the original salary.

The proportion of endowment insurance payment needs to be determined through a lot of scientific prediction and calculation, which is very complicated.

A jumble of serious problems. A high proportion will bring a heavy burden to finance and enterprises, and a low proportion will soon

If the expenditure exceeds the income, too frequent adjustment will bring unnecessary trouble to the management of employees' personal accounts, and it is necessary.

Very cautious. At present, provinces, municipalities and autonomous regions respectively determine the proportion of payment, which is very important for the flow of talents and the establishment of the whole.

China's unified old-age insurance system is unfavorable and should be determined as soon as possible on the basis of summing up the experience of various places.

Payment ratio. The management of the fund can be undertaken by the social insurance departments of the provinces (if it is not established, it can be undertaken by the labor department).

However, a social insurance budget must be established and incorporated into financial supervision. The fund can only be used to pay employees' pensions.

The rest shall be used to purchase state bonds and shall not be used for other purposes.

The payment of endowment insurance can be shared by individuals and units, and employees without units can bear half of it.

You should bear all the expenses yourself. Because the level of payment is related to the level of collection in the future, I believe that the majority of workers will.

Actively pay, which is a favorable condition for collection and management.

For middle-aged workers who have worked for many years, their personal endowment insurance is short, small in number and very small.

Facing the imminent retirement, we should formulate corresponding transitional measures. You can use a combination of old and new methods. When you retire,

Pension is calculated according to the old method of length of service before paying insurance premium, and endowment insurance is calculated according to the new method of length of service after paying insurance premium.

For example, 30 years as the standard payment period, an employee's length of service before payment is 20 years, and he can get old age after retirement.

The method calculates 2/3 of the pension, and the remaining 1/3 is calculated according to the amount of funds in the personal account of pension insurance.

By the end of this century, we will strive to basically establish a system covering the rights and obligations of all workers in cities and towns in China.

Socialized endowment insurance system for management and service.

(3) The unemployment insurance system covering all employees, which is shared by individuals and units.

The unemployment insurance fund should implement social pooling. Its principle should be to set income by expenditure and leave a small amount of reserves. In order to simplify

Management, can implement a unified payment standard for all employees. For employees who participate in unemployment insurance, all of them are not themselves.

Those who are willing to suspend employment and have worked for one year before unemployment may apply for unemployment insurance registration.

Receive unemployment benefits. The payment period in unemployment insurance benefits is divided into different grades according to the length of working hours before unemployment.

After this period, it will be transferred to social relief.

The distribution of unemployment insurance benefits is a highly policy-oriented work, and it is inevitable that the level of distribution will be too high and the time will be too long.

It is not uncommon for a group of people to choose not to work. In a developing country like ours,

We must avoid this phenomenon of raising lazy people. Therefore, the payment level of unemployment insurance should be lower than that of workers.

Minimum wage level, the longest payment period shall not exceed 24 months.

(four) to establish a medical insurance system that combines urban and rural planning, social planning and personal accounts.

Judging from the actual situation in China, it is impossible to establish a unified medical insurance system in urban and rural areas within a few years.

. Therefore, we believe that the goal of reform should also be to improve the different medical insurance systems in urban and rural areas respectively.

The reform of urban medical insurance system was piloted in some cities from 1995 to 1, mainly in

Rongshi: Medical insurance costs are shared by the state, units and individuals. Medical insurance premiums paid by individual employees (about

Accounting for 65438+ 0% of my salary income) and 50% of the medical insurance paid by the employer for employees are credited to personal accounts, and the rest.

As a social co-ordination. Medical expenses are paid from personal accounts first, and a small part is borne by individuals when it is insufficient, and the society will make overall plans.

Most of the funds are paid. Through the pilot, we found some problems in the scheme design:

(1) The relationship between personal account and social overall planning is incorrect, and medical expenses are paid from personal account first, which is excessive.

By overall planning, this has formed a reverse adjustment mechanism. The more deposits in personal accounts, the heavier the personal burden.

The more medical expenses, the cheaper savings and the more doctors. Therefore, people in the pilot areas generally adopted the whole.

The "countermeasure" that families spend money in one person's account makes the personal account large, while the social pooling fund is seriously overspent.

Save in quantity.

(2) Medical reform is lagging behind, and there is no mechanism to encourage it to reduce medical expenses. On the contrary, medical expenses are especially

The higher the cost of medicine, the more profits the hospital will make. Therefore, the reform pilot failed to effectively solve the problem of increasing medical expenses year by year.

In view of the problems existing in the pilot, the medical insurance system scheme we designed is: personal account and social pooling.

The overall framework remains unchanged, the proportion of individual and unit contributions remains unchanged, and the personal burden and social pooling are readjusted.

Relationship, establish incentive mechanism, and promote medical institutions to reduce costs. The specific points are as follows:

(1) 1% of the salary paid by the individual goes into the personal account of medical insurance, and the medical insurance paid by the unit is also based on the individual.

1% of the salary is included in the personal account, and the rest goes into social pooling. The reimbursement of medical expenses is covered by insurance.

All expenses are reimbursed by the society as a whole, and those beyond the insurance scope are paid by personal accounts, and the excess is borne by itself. here

The key is to formulate strict and reasonable medical insurance coverage, only those really necessary examinations, treatments and drugs.

Expenses can only be covered by insurance. For example, some drugs are both domestic and imported, so imported drugs cannot be imported.

Included in the insurance scope, only the general ward in hospital belongs to the insurance scope, and you need a personal account or live in a senior ward by yourself.

Burden. In order to establish a personal restraint mechanism and limit the excessive expenditure of medical expenses. Personal account balance

The amount can be calculated at the interest rate slightly higher than the bank demand deposit, but employees can't take it out or inherit it.

(2) At present, the medical insurance fund is directly managed by the financial department, but managed by the health department.

Supervision. Establish a mechanism for saving and using medical expenses. In this way, as the head of a medical institution,

The health department will actively promote the reform of the medical system and change the status quo of hospitals making money by opening "big prescriptions";

The health department is an expert in medical management and can adjust the scope of medical insurance reimbursement in time and accurately.

And can effectively supervise the use of medical expenses, and stop "one person, one number" by means of reviewing prescriptions and consulting cases.

Risk, the whole family takes medicine ".

In rural areas, we should continue to improve the cooperative medical network to solve the most basic medical needs of rural population. Conditional land

Each district can gradually establish a medical insurance system similar to that of cities and towns.

(5) levying social security tax and establishing social security fund.

There are two ways to raise social insurance premiums in countries all over the world: the first is based on social insurance institutions.

The insurance rates of various social insurance projects are determined and collected separately, and the sources of funds are independent of each other and earmarked for special purposes. this

This method can accurately reflect the income and expenditure of each project, but it is not conducive to reducing insurance because of its poor mutual assistance and complicated charging procedures.

Insurance fee. The second is to combine the rates of several social insurance projects and collect them uniformly by the state tax authorities.

Funds can be transferred between individual social insurance projects, which makes use of the procedure of collecting individual income tax.

It is conducive to reducing the collection cost and ensuring the timely storage of insurance funds. At present, most countries have adopted excellent.

The second way has obvious potential.

Finally, the collection of social insurance in China should also be through the collection of social insurance tax, so that this kind of government behavior is more.

Standardized and more efficient. Specific tax items can be gradually expanded. The first step is to collect old-age insurance taxes and losses.

Industrial insurance tax. The collection of social insurance tax should also be withheld and remitted by the employer, which is similar to personal income tax.

Coordinate collection to reduce costs and improve efficiency. This is also conducive to the financial management of social insurance funds.

(six) the establishment of a unified management organization, the implementation of social security system service socialization.

According to the provisions of the social security law, a unified social security management institution is established, which is the administrative department of the government.

Responsible for formulating specific rules and regulations, policies and implementation measures for social security, and organizing their implementation. should

The main functions of this department are: managing social security files and personal accounts, and timely and accurately distributing social security according to regulations.

Obstacle fund, to ensure the legal use and safe operation of social security funds. Preparation of social security budget and final accounts report, processing

Inquiries, appeals and disputes concerning social security.

(seven) the establishment of social security budget, to ensure the correct use of social security funds and maintain and increase the value.

Social insurance is a security system enforced by the state through legal forms, and its ultimate responsibility lies with the state.

Raising and using social insurance funds is a form of national income redistribution. Once the social security fund has a deficit,

In the end, it will be borne by the government. Therefore, as an organization based on government rights, capital operation should be in the state.

Reflected in the fiscal revenue and expenditure, the vast majority of countries that have established social security systems have done so. our country

On the basis of the current dual budget composed of recurrent budget and constructive budget, a social security budget can be added.

After calculation, all the income and expenditure of social security will be included in the unified accounting and management of social security budget.

Social security fund is the last guarantee for the majority of workers after they lose their ability to work or work, and it is also the guarantee for the future.

Therefore, in order to ensure social security and stability, the management of social insurance funds must adhere to the principle of prudence.

We must avoid risks to preserve and increase value. Under normal market economy conditions, it can be said that the higher the return on investment.

The greater the risk. The use of social insurance fund balances can only be used to invest in the purchase of government bonds and state bonds, and may not

In pursuit of capital appreciation, it becomes a kind of venture capital.