沈凡斐苏州市灵活就业人员养老保险问题研究——以盛泽镇为例
外文文献：
Urban Old Age Security System Reform
In the planned economy, enterprises or work units were obligated to deliver old age security to urban workers. At that time, the state took a unified management approach to enterprise finance, planning for revenue and expenditures, profits and losses. Enterprises were responsible for both the delivery and administration of basic pensions to their own retirees according to the years of employment and the wage received prior to retirement. The state utilized the form of Pay-As-You-Go system to finance pensions and provided a cradle-to-grave service for urban workers through enterprise-based security system, which intrinsically met the requirement of the planned economy.
The market-oriented reform since late 1970s dismantled the basis for the existence of traditional old age security system. The introduction of enterprise responsibility system and abolishment of lifetime employment system at state-owned enterprises in mid-1980s not only changed the financial relationship between enterprises and the state, but also changed the relationship between enterprises and employees. After the implementation of profit sharing and paying income tax instead of turning profit over to the state, enterprises must partially take the responsibility of accumulating and paying pensions. The Decision on the Reform of Enterprise Pension System promulgated in 1991 specified an overall framework for the establishment of an old age security system. It called for a multi-pillared system combining a social basic pillar with supplemental enterprise-sponsored pensions and individual savings for old age. In this system, pension financing is shared by the government, enterprises and individuals.
After setting up the framework for old age security system, the reform after mid-1990s mainly focused on the construction of social basic pillar, the enlargement of pension pools and the expansion of insurance coverage. In 1993, the Third Plenary Session of the 14th Communist Party Central Committee promulgated a Decision on Issues of Establishing a Socialist Market Economy System, laying down the principle of establishing the basic old age insurance system through the combination of pooled funds and individual accounts.
In 1997, the State Council promulgated a Decision on Establishing a Uniform Basic Old Age Insurance System for Enterprise Employees, detailing the establishment of an old age security system by implementing a social-pool-plus-individual-accounts scheme. Individual pension accounts were set up at 11 percent of the employeersquo;s wage, in which individual contribution increased gradually from 4 percent to 8 percent and the remaining part coming from the enterprises. The ratio of enterprise contribution, set by the provincial government, normally should not exceed 20 percent of the total payroll of the enterprise. This financing strategy is, in essence, a combination of the traditional pay-as-you-go benefits and fully individual contributory system and can be best characterized as a partially individual contributory system.
In August 1998, the State Council promulgated Notification of Issues on Implementing a Provincial Pension Pooling Scheme of Uniform Basic Old Age Insurance System for Enterprise Employees and Switching Sectoral Pension Pooling to Local Management, specifying such measures like consolidating the basic old age insurance systems for enterprise employees across the nation, lifting the pooling of pension funds from city level to province level, shifting from partially to fully subsidizing pension funds, delivering basic pensions by social service institutions.
The Interim Measures for Collecting Social Basic Insurance Premium, promulgated by the State Council in January 1999, expanded the pooling of social basic pension funds to include state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprise and other types of urban enterprises and institutions managed as enterprises. In addition, local governments can decide whether to include the self-employed in the pooling of social basic pension funds based on their conditions.
The Pilot Program on Improving the Urban Social Security System, promulgated by the State Council in 2000, decided to carry out pilot projects in Liaoning Province and selected cities in some other provinces, autonomous regions and municipalities directly under the Central Government starting form 2001. Compared with the 1997rsquo;s Decision on Establishing a Uniform Basic Old Age Insurance System for Enterprise Employees, this program intends to minimize the transition cost and ensure that individual pension accounts are genuinely funded through a series of measures, including making individual pension accounts solely contributed by individuals, separating the management of social pooling accounts and individual accounts, adjusting and improving the delivery of basic pensions and encouraging enterprise-sponsored annuities.
As the reforms moved ahead, the coverage of urban old age security system has been gradually expanded. From 1989 to 2003, the number of urban workers participating in the basic old age insurance scheme across China increased from 48.17 million to 122.5 million, with a rising participation rate from 33.5% to 46.3%. Of those participating in the basic old age insurance scheme, the number of urban retirees increased from 8.93 million to 40.13 million, 4.6 times that of 1989 Urban elders enjoy a high coverage of old age security. According to the 2000 Census, labor participation rate of urban population aged 60 and above is 13 percent. Of urban non-working urban elders, 56.2 percent receive pension benefits, 38.8 percent depend on family support, and 5 percent rely on other means of
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外文文献
Urban Old Age Security System Reform
In the planned economy, enterprises or work units were obligated to deliver old age security to urban workers. At that time, the state took a unified management approach to enterprise finance, planning for revenue and expenditures, profits and losses. Enterprises were responsible for both the delivery and administration of basic pensions to their own retirees according to the years of employment and the wage received prior to retirement. The state utilized the form of Pay-As-You-Go system to finance pensions and provided a cradle-to-grave service for urban workers through enterprise-based security system, which intrinsically met the requirement of the planned economy.
The market-oriented reform since late 1970s dismantled the basis for the existence of traditional old age security system. The introduction of enterprise responsibility system and abolishment of lifetime employment system at state-owned enterprises in mid-1980s not only changed the financial relationship between enterprises and the state, but also changed the relationship between enterprises and employees. After the implementation of profit sharing and paying income tax instead of turning profit over to the state, enterprises must partially take the responsibility of accumulating and paying pensions. The Decision on the Reform of Enterprise Pension System promulgated in 1991 specified an overall framework for the establishment of an old age security system. It called for a multi-pillared system combining a social basic pillar with supplemental enterprise-sponsored pensions and individual savings for old age. In this system, pension financing is shared by the government, enterprises and individuals.
After setting up the framework for old age security system, the reform after mid-1990s mainly focused on the construction of social basic pillar, the enlargement of pension pools and the expansion of insurance coverage. In 1993, the Third Plenary Session of the 14th Communist Party Central Committee promulgated a Decision on Issues of Establishing a Socialist Market Economy System, laying down the principle of establishing the basic old age insurance system through the combination of pooled funds and individual accounts.
In 1997, the State Council promulgated a Decision on Establishing a Uniform Basic Old Age Insurance System for Enterprise Employees, detailing the establishment of an old age security system by implementing a social-pool-plus-individual-accounts scheme. Individual pension accounts were set up at 11 percent of the employeersquo;s wage, in which individual contribution increased gradually from 4 percent to 8 percent and the remaining part coming from the enterprises. The ratio of enterprise contribution, set by the provincial government, normally should not exceed 20 percent of the total payroll of the enterprise. This financing strategy is, in essence, a combination of the traditional pay-as-you-go benefits and fully individual contributory system and can be best characterized as a partially individual contributory system.
In August 1998, the State Council promulgated Notification of Issues on Implementing a Provincial Pension Pooling Scheme of Uniform Basic Old Age Insurance System for Enterprise Employees and Switching Sectoral Pension Pooling to Local Management, specifying such measures like consolidating the basic old age insurance systems for enterprise employees across the nation, lifting the pooling of pension funds from city level to province level, shifting from partially to fully subsidizing pension funds, delivering basic pensions by social service institutions.
The Interim Measures for Collecting Social Basic Insurance Premium, promulgated by the State Council in January 1999, expanded the pooling of social basic pension funds to include state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprise and other types of urban enterprises and institutions managed as enterprises. In addition, local governments can decide whether to include the self-employed in the pooling of social basic pension funds based on their conditions.
The Pilot Program on Improving the Urban Social Security System, promulgated by the State Council in 2000, decided to carry out pilot projects in Liaoning Province and selected cities in some other provinces, autonomous regions and municipalities directly under the Central Government starting form 2001. Compared with the 1997rsquo;s Decision on Establishing a Uniform Basic Old Age Insurance System for Enterprise Employees, this program intends to minimize the transition cost and ensure that individual pension accounts are genuinely funded through a series of measures, including making individual pension accounts solely contributed by individuals, separating the management of social pooling accounts and individual accounts, adjusting and improving the delivery of basic pensions and encouraging enterprise-sponsored annuities.
As the reforms moved ahead, the coverage of urban old age security system has been gradually expanded. From 1989 to 2003, the number of urban workers participating in the basic old age insurance scheme across China increased from 48.17 million to 122.5 million, with a rising participation rate from 33.5% to 46.3%. Of those participating in the basic old age insurance scheme, the number of urban retirees increased from 8.93 million to 40.13 million, 4.6 times that of 1989 Urban elders enjoy a high coverage of old age security. According to the 2000 Census, labor participation rate of urban population aged 60 and above is 13 percent. Of urban non-working urban elders, 56.2 percent receive pension benefits, 38.8 percent depend on family support, and 5 percent rely on other means of support. However, according to the 2000 China Urban an
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