构建合理的社会保障水平测定指标体系：基本原则、构成要素与基本点

当前我国对社会保障水平测定指标选取的研究存在不足,为了改变这种现状,促进我国社会保障的科学发展,建立合理的社会保障水平测定指标体系刻不容缓。本文提出了选取合适的社会保障水平测定指标、构建科学的社会保障水平测定指标体系的三项基本原则,以此为指导,在理论层面上对合理的社会保障水平测定指标体系的构成要素进行了论述。文中还分析了应用社会保障水平测定指标的一个基本点,使社会保障水平测定指标体系更加充实。最后,利用上述原则、指标体系构成要素和基本点的理论构建了符合当前我国国情的社会保障水平测定指标体系。     

中国社会保障统计建设整体设计

在经历了企业保障向社会保障的转轨和城市向农村的制度扩张后,中国社会保障的统计转型还在继续。社会保障改革方向道路的选择及其制度完善、经济转型、民生与和谐社会建设等,都迫切需要社会保障统计信息以支持相关决策和理论研究。但社会保障统计体系仍待完善,有限的理论研究多集中于社会保障统计指标体系的探讨,从整体视角研究社会保障统计建设的文章很难见到。社会保障统计理论与实践的现状难以满足政府、社会和民众的需求,加强社会保障统计整体建设研究,是我国社会经济发展的重要现实课题。     

构建和谐社会 改革社会保障统计

社会保障与和谐社会的正相关关系,决定了在构建社会主义和谐社会的过程中必须高度重视社会保障统计建设.因此,建议从以下几方面来改革和完善社会保障统计体系:建立社会保障统计风险控制机制和预警机制;构建科学的社会保障统计指标体系;建立既与国际接轨又具有中国特色的统计标准体系;改革统计调查方法,推进信息化建设;强化社会保障统计分析,等等.     

我国社会保障问题研究——以马克思主义经典作家的社会保障理论为视角

本文主要探讨回顾了马克思主义经典作家关于社会保障相关理论,以此为基础论述了社会保障的责任主体、保障对象,及建立社会保障系统的必要性。通过对马克思主义社会保障理论的考察,阐明社会保障资金来源渠道,通过这些理论的分析对建立我国社会主义特色的社会保障体系具有重要的指导作用。     

湖北省社会保障水平适度性分析

通过社会保障水平评估指标体系的建立,结合湖北省的经济发展水平以及影响社会保障制度建立的一些非经济因素,从单项指标、内部结构和总体保障水平三个层面分别对湖北省社会保障水平和适度水平进行测度,得出湖北省2010年社会保障水平为1.82%,社会保障的适度水平为4.47%-4.50%,并提出完善保障体系、基金监管等建议,以达到其保障适度水平     

社会保障公平性的测量准则与效果评估

社会保障公平性具有重要的理论价值和现实意义。本文以保证原则、事前原则、事后原则和调剂原则为测量准则,通过构建指标体系,对我国社会保障制度公平性进行全面评估。评估结果显示,2015年我国社会保障公平性指数为41.60。其中,养老保险、医疗保险、最低生活保障三项基本制度,在覆盖范围、准入条件、待遇水平、政府补助四个公平性维度上的差异较大。建立更加公平的社会保障制度,应明确我国社会保障发展的基本逻辑。尤其在公民和保险、有工作者和无工作者几个子变量之间,构建明晰的制度发展路径。     

我国社会保障问题研究--以马克思主义经典作家的社会保障理论为视角

本文主要探讨回顾了马克思主义经典作家关于社会保障相关理论，以此为基础论述了社会保障的责任主体、保障对象，及建立社会保障系统的必要性。通过对马克思主义社会保障理论的考察，阐明社会保障资金来源渠道，通过这些理论的分析对建立我国社会主义特色的社会保障体系具有重要的指导作用。     

我国新型工业化指标体系构建及评价方法

如何建立一套反映新型工业化道路的指标体系和评价方法,从而对新型工业化发展程度进行监测和分析是新型工业化进程中一个基础性问题。本文总结当前新型工业化指标体系的三大特点,并紧扣新型工业化内涵,在已有反映工业化进程和反映工业化增长质量两个方面的指标基础上,加入体现新型工业化"新"的方面的指标,构建了新型工业化进程统计测度指标体系,对我国及区域新型工业化发展进程进行实证分析。     

社会保障指标体系的构建及其区域差异分析

社会保障是现代文明的重要标志,也是保持社会稳定,促进社会进步的重要机制。随着社会经济与人们生活风险的多样化发展,社会保障需求日趋复杂,单一的社会保障资金支出水平指标已不能充分衡量社会保障水平的高低,对社会保障水平客观,全面地评价需要建立一套综合性的指标体系。     

对构建现代企业统计指标体系的一些思考

笔者结合自己在保险公司的统计工作经验,对现代企业统计指标体系中存在的问题进行了分析,并详细论述了统计指标体系的建立原则,最后通过提出标准化的管理手段对改善企业的统计指标体系进行了讨论。     

新旧制度并行下农村社会养老制度发展摭探

农村社会养老保险是农村社会保障制度的核心内容,建立和完善农村社会养老保险制度是建设社会主义新农村的和谐社会的必然要求。我国农村目前已经步入老龄化社会,养老的危机对政府、社会的养老责任形成挑战,单纯依靠传统的家庭养老模式和旧的养老制度模式已经不能满足现实中养老压力的需求。在此条件下,对新型农村社会养老模式进行深入的分析并探讨制度运行中政府的作用有着深远的理论意义和现实意义。     

社会保障基金投资浅析——论政府的主导作用及地位

政府是社会保障制度的责任主体，在社会保障基金投资中也具有主导地位。本文首先从政府的角度分析社会保障基金投资的必要性，从而引出政府在社会保障基金投资中如何发挥作用。社会保障基金投资本质是为了实现保值增值，但形式上也成为了政府宏观调控的重要工具，同时实现了经济、社会双重效用。     

Social Security reform: the effect of investing in equities

Several proposals have been developed to reform the Social Security System to ensure that it is fully funded. The investment of a portion of Social Security funds in equities has often been proposed as a means to avoid increasing payroll taxes. This paper develops a general equilibrium model to demonstrate that investing Social Security funds in equities will decrease the return on equities and increase interest rates on bonds, which also leads to an increase in general income taxes. Thus, investing Social Security funds in equities simply shifts a potential increase in payroll taxes to an increase in income taxes.     

Out-of-Pocket Health Expenditures: A Suggested Role for Social Security

We present economic data to demonstrate that the (random) out-of-pocket health-related expenses of seniors who face medical problems are significant and increasing over time. This remains the case even when we take into account the availability of supplemental health insurance. We propose to apply a modest part of Social Security benefits, without increasing the total expenses of this system, to provide mandatory supplemental health insurance for all recipients. Using a theoretical framework we demonstrate that introducing such additional role for Social Security makes individuals (ex ante) better off and hence results in a Pareto dominating new regime for Social Security.     

The impact of the Social Security Fund on auditor litigation risk

In this study, we examine the effect of the Social Security Fund on auditor litigation risk. Using audit fees as a proxy for auditor perceptions of litigation risk, we find that the Social Security Fund significantly reduces auditor litigation risk. Furthermore, we show that the Social Security Fund influences auditor litigation risk through reducing both the audit risk and the business risk of public companies. In addition, the impact of the Social Security Fund for reducing auditor litigation risk is more obvious in the group of firms with low levels of internal governance, which indicates that the Social Security Fund plays an important governance role as a high-quality institutional investor. In summary, we verify that the Social Security Fund, when acting as an institutional investor, plays an important role in corporate governance, and that it helps to reduce auditor litigation risk. Our results provide empirical support for expanding the governance role of the Social Security Fund as an institutional investor in China’s A-share market.     

Strategic asset allocation for individual investors: the impact of the present value of Social Security benefits

This paper demonstrates the dramatic effect of Social Security wealth on individuals’ asset allocation. We first discuss why Social Security wealth should be included in portfolio asset-mix decisions. We then draw parallels between Social Security benefits and inflation-indexed treasury bonds to help quantify the present value of Social Security benefits. Finally, we show the portfolio impact of including Social Security wealth under several asset-mix decision rules. Excluding Social Security wealth from the asset mix decision results in suboptimal portfolios. Including Social Security wealth provides an incentive for including more stock in the asset mix.     

The Public Pension Reform Debate in the United States and International Experience

This article describes the recent debate on Social Security in the United States. To provide some perspectives on the U.S. system, comparisons with public pension systems in other countries are made throughout the article. The article is organized as follows. The first section discusses financing problems in the U.S. Social Security system. Following this, the U.S. Social Security system is described. Options for fixing public pension systems are discussed next. The topic of individual accounts appears in its own section.     

试论“撒切尔革命”对英国社会保障制度的影响及对中国的启示

20世纪80年代以撒切尔夫人为首的保守党对英国进行了长达16年的新自由主义改革,幅度大,效果明显,被人们称为＂撒切尔革命＂,创造了英国80年代经济持续增长的＂撒切尔奇迹＂。＂撒切尔革命＂对政府财政难以为继的社会保障制度进行了重要改革,重新调整了方向,用英国评论界的话说就是＂她对破坏性的、过度的福利制度提出了最勇敢的挑战＂,促使英国的福利国家制度发生重大转型。＂撒切尔革命＂对中国社会保障制度的完善有着重要启示。     

The Status of Social Security and Its Role in Retirement Planning: A Professional Advisor's Perspective

Currently, one of the more salient retirement debates surrounds the future insolvency of the Social Security retirement system. In spite of the important role that financial planning professionals play in the retirement and private-savings decisions that individuals make, no research has focused on assessing the opinions of this group. This study uses a survey approach to assess the opinions of financial planning professionals regarding the problems faced by the Social Security retirement system, the solutions that have been proposed thus far, and the use of Social Security benefits in the financial planning process.     

《社会保障学》课程建设的实践与改革

《社会保障学》是社会保障专业、人力资源管理专业等专业主干课,也是行政管理、经济学、保险学等学科的专业选修课。本文通过分析《社会保障学》课程的历史与发展现状,重点探讨《社会保障学》课程的建设及未来展望。