The basic principles and overall concept of the reform of my country's social security system

The social security system is an important part of the socialist market economy and is the government's responsibility under the conditions of the market economy

It is a "safety net" and "stabilizer" that makes up for the shortcomings of the market mechanism and maintains social stability and smooth economic operation.

The current climate for social security system reform has taken shape. Deepening the reform of state-owned enterprises has also pushed the establishment of the social security system to an urgent position. After more than ten years of pilot exploration of social security reform, a certain amount of experience has been accumulated

The general public's ability to bear this reform has also been greatly enhanced, and the concept of personal participation in social security has

A big change. Therefore, the next step is to increase the intensity of reform, accelerate the pace of reform, and fully roll out the reform of the social security system.

1. Basic principles for the reform of my country’s social security system

To establish a social security system that meets the requirements of the socialist market economy, we must proceed from the actual situation of our country

, comply with the following principles:

(1) The level of social security must be compatible with our country’s economic affordability.

A country’s social security system is supported by economic development, and it must be based on economic strength. Therefore

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

is insufficient, causing people who are disadvantaged in competition to lack the most basic living security, often causing social instability; while

the level of security being too high will aggravate those in the industry. The burden is not conducive to mobilizing their enthusiasm, and will make some people become lazy people lying on the country's back, weakening the motivation for economic development. When establishing our country's social security system, we should learn from the valuable experiences and lessons gained from decades of practice in other countries.

Our country is a developing country and at the same time a country with a large population. Our country is currently in the stage of economic take-off

It must maintain a high level of accumulation. Such basic national conditions determine The level of social security in our country cannot be very high

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

It is very "rigid" and easy to get on and off. In this regard, we must not start with the "welfare state"

< p>The old road of taking over everything and then riding a tiger is hard to get off. Our country's economy is not developed enough, but the population is aging before the economy. This is very detrimental to the reform of our country's social security system.

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

Social security is a form of national income redistribution based on law, with the state as the main body. Therefore, in theory, it should be fair. , treat all citizens equally and without discrimination.

The key to whether the social security system is viable and conducive to economic development and social stability is to properly handle the relationship between fairness and efficiency.

Fairness and efficiency are a pair of contradictions, but they are not diametrically opposed. A carefully designed system can find the best combination between fairness and efficiency, so that fairness and efficiency can be achieved at the same time. Get appropriate performance

. The fairness mentioned here is not complete equality in quantity, but equality of power, equality before the law, and equality of opportunity. Distribution according to work is also fair. Fair, reasonable and equitable distribution can motivate workers, improve efficiency and achieve a higher level of fairness. Social security is essentially a redistribution of national income

This distribution has some "distribution according to need" properties in a sense, but it must be moderate and avoid distribution based on one's needs

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A mechanism that encourages laziness caused by improper allocation. Assistance to those living in difficulty should be aimed at ensuring their minimum living standards

The benefits and payment standards of social insurance must be linked to the payment level and length of payment of personal insurance premiums.

They must also reflect the principle of social mutual aid. They must not only effectively protect the basic living standards of employees, but also It should be conducive to motivating the enthusiasm of the majority of employees.

The so-called unity of fairness and efficiency should also be reflected in the equality of citizens' rights to enjoy social security and their obligation to pay

fees in social security. Citizens' rights to social security should be equal to social contribution and payment levels, and should not be restricted by industry, ownership, etc. Social insurance in the social security system is borne by both units and individuals. In a sense, it is a kind of "forced savings". For this kind of social security, it must be Adhere to the principle of combining obligations and rights, and save more and earn more.

(3) The social security system must be legalized and implemented with unified leadership and hierarchical management.

The legalization of social security means the unification of the social security system and the equality of social security rights and opportunities for members of the society. It also provides a legal basis for the specific operation of social security. . The reform of my country's social security system

must establish a management system with unified leadership, hierarchical management, and socialized management as the mainstay. The socialist market economy

requires a free-flowing talent market, which determines that our country's social security system must be unified and cannot be divided by industry or region. The legislative power of social security should belong to the National People's Congress. The basic policies and systems of the social security

system must be unified, and a unified national social security management agency and branch offices at all levels must be gradually established. Specific systems for social security must be formulated and Administrative management is the responsibility of social security departments at all levels. Rely on grassroots political organizations to form a socialized social security network system. Gradually transform the current decentralized management of various departments and units into

unified social management, and transform the current social security routine work undertaken by each unit into social services.

Social insurance is a form of redistribution of national income. It is backed by finance. However, there is an essential difference between social security funds and fiscal funds. The use of their funds It cannot be confused with general fiscal funds, and fund management must be implemented

and dedicated funds must be adhered to. Since it is a government action, all revenue and expenditure should be included in the national social security budget.

The remaining funds are invested in national bonds with the least risk to maintain and increase their value and cannot be used directly to make up for fiscal losses. Red

words may make risky investments. Once there is a deficit in the fund, it can be solved by borrowing money from the finance department with the approval of the People's Congress.

(4) Adapt to the current situation of my country’s dual economy and adopt the policy of walking on two legs.

The reform and improvement of my country's social security system must be based on the reality of my country's dual economy. my country's existing social security

on the one hand, employees of state-owned units enjoy high The level of security and welfare, on the other hand, is that the vast rural population almost entirely relies on individuals and families for basic security such as pensions and medical care. It can be said to be a "lame" giant

One leg is very long and the other is very short. Although in the long run, we must establish a unified social security system

, but at the current stage, we should proceed from reality and adhere to the principle of walking on two legs. On the one hand, we should reform and improve the social insurance system covering all urban employees, and on the other hand, we should gradually establish a rural social security system. .

2. The basic concept of my country’s social security system

From the experience of various countries and my country’s past practice, the social security system can be divided into three different levels.

Each level has different goals, different protection objects, different funding sources and different management methods.

The first level is social assistance, which is provided by the state to people who have no source of livelihood, no family to rely on and have lost the ability to work, as well as individuals and families whose income is below the minimum living standard. A kind of free assistance, which is the lowest level of social security. Generally speaking, the number of people targeted by this kind of security is not large, and it should be reduced with the development of the economy. This is

a free social security that embodies the selfless social assistance provided by the state and all taxpayers to the weak. Of course, this kind of social assistance can only be based on the minimum living needs. as goal. Its source of funding is fiscal expenditures from governments at all levels.

The second level is social insurance, which is a basic component of social security and covers the most important part of the population - all workers. After old age, unemployment, illness, or disability, you can obtain a certain amount of income compensation through the social insurance

system to ensure basic living needs. The source of funds is generally shared by individuals and organizations ***

The level of insurance benefits received by participants is related to the amount and time of insurance premiums paid in the past years

Long and short are positively correlated, which not only reflects social mutual aid, but also reflects 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 to employees for free or at low prices,

such as compulsory education, housing subsidies, and preferential care policies for special personnel , distributing in kind, various living subsidies, etc. This is a higher level of social security, and its source of funds is also directly or indirectly borne by the state. At the current stage of our country, this kind of social security should not be developed too much.

3. Design of specific operational plans for the social security system

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

In terms of pension and medical insurance, the raising of funds and the establishment of personal accounts are hot and difficult points in the reform. The following are some ideas for the operation plan of

my country's social security system.

(1) Improve the social assistance system that guarantees minimum living standards.

Since the founding of the People's Republic of China, our country has successively established some social assistance systems for a small number of poor people, such as assistance to rural "

Five Guarantee households" and poor households, and to urban poor households. assistance, assistance to disaster victims, etc. The reform of the current social security system is to bring these social assistance into a standardized, scientific and legal track, and provide assistance to individuals and families whose income is indeed lower than the minimum living standard. Provide social assistance. The definition of the minimum living standard should adopt "Engel's law". According to the different living cost standards in urban and rural areas and in various regions, different standards should be formulated for different places. Residents below the minimum living standard are provided with social assistance. Assistance to poor rural areas should be changed from targeting counties, townships, and villages, and social assistance should be extended to individuals and families. With the development of China's rural economy, not every family in poverty-stricken areas is poor. We can learn from foreign practices and adjust and publish the "poverty statistics" of each locality every year. Line", individuals and families whose per capita income is below the poverty line apply for assistance

. The application procedures can also be simplified for those who have lost the ability to work and require long-term assistance.

(2) Establish a pension insurance system that combines social pooling and personal accounts to cover all workers.

What our country will eventually establish is a pension insurance system that covers all workers. All workers will not be affected by factors such as industry,

ownership, urban and rural areas, etc., and will be based on the same during their working period. Pay pension insurance at the statutory payment rate, and enjoy pensions at the statutory level after retirement. However, given the current huge disparity in pension insurance levels between urban and rural areas and between different ownership groups, only a gradual transition can be adopted. In rural areas, you can voluntarily participate in areas where conditions permit to serve as a demonstration, and then make it mandatory later. At present, the main focus is to continuously reform and improve the pension insurance system for urban employees

my country's pension insurance system should adopt a combination of social pooling and individual accounts. On the one hand, the amount of pension received by an individual is related to the amount and number of years of pension insurance paid in the past. On the other hand, pension instruments

have a certain degree of mutuality and cannot be withdrawn or inherited. As long as a person pays insurance premiums as required while working, he can receive a pension after retirement until the end of his life. On average for the whole society, the total pension received by an individual after retirement

should be equal to the total pension in the personal account, but it is not necessarily true for each individual. Those with a longer life expect< The total pension of /p>

will greatly exceed the amount on his personal account, while the opposite is true for those with a short life span. In terms of fund management

it is a combination of pay-as-you-go and partial accumulation. This method is adopted by many countries in the world

.

Since pension insurance is a compulsory social insurance for all people, considering the affordability of all residents, it

can only be a lower level of life security. The bonus should be approximately equivalent to about 50% of the salary of the active employee. In addition to

mandatory pension insurance, the state should also encourage employees with higher incomes to purchase personal insurance so that they can maintain a higher standard of living after losing

their ability to work. . For government civil servants and employees of public institutions, the finance can establish supplementary insurance for them equivalent to about 10% of their original salary in proportion to the financial allocation.

The payment ratio of pension insurance requires a lot of scientific predictions and calculations to determine. It is a very complex and serious issue.

If the ratio is high, it will bring a heavy burden to the finance and the enterprise; if the ratio is low, it will soon be beyond the means to make ends meet, and too frequent adjustments will bring unnecessary trouble to the management of employees' personal accounts. Trouble, you need to be very careful

. At present, each province, city, and autonomous region determines the payment ratio separately, which is detrimental to the flow of talents and the establishment of a unified national pension insurance system. A unified national pension insurance system should be determined as soon as possible based on summarizing the experience of various regions.

Payment ratio. The management of the fund can first be undertaken by the social insurance departments of each province (or the labor department if it has not yet been established).

But a social insurance budget must be established and included in financial supervision. The fund can only be used to pay employee pensions, and the remaining funds can be used to purchase national bonds and cannot be used for other purposes.

To pay pension insurance, the individual and the employer can each bear half of the payment. Self-employed workers without an employer

should bear the entire cost themselves. Because the payment level is related to the future receipt level, I believe that the majority of workers will actively pay, which is a favorable condition for collection management.

For middle-aged employees who have worked for many years, the pension insurance they pay personally is short and in small amounts, and they will soon face retirement. Corresponding transition measures should be formulated.

A combination of the old and new methods can be adopted. At the time of retirement, the pension will be calculated according to the old method for the length of service before the insurance premium is paid, and the pension insurance will be calculated according to the new method for the subsequent length of service.

For example: based on 30 years of service as the standard for payment of premiums, an employee’s service life before payment of premiums is 20 years. After retirement, he can receive 2/2 of the pension calculated according to the old

method. 3. The remaining 1/3 will be calculated based on the amount of funds in his personal pension insurance account.

By the end of this century, we will strive to basically establish a pension insurance system covering all urban workers in our country, with corresponding rights and obligations, and

socialized management and services.

(3) Unemployment insurance system that covers all employees and is jointly paid by individuals and units.

Unemployment insurance funds should implement social coordination. The principle should be to determine income based on expenditure and keep a small amount of reserves. To simplify

management, a unified payment standard can be implemented for all employed persons. For employees who participate in unemployment insurance, if they interrupt their employment involuntarily and have worked for one year in total before losing their jobs, they may be eligible for unemployment insurance in accordance with the regulations after registering for unemployment insurance. >Receive unemployment benefits. The payment period of unemployment insurance benefits is divided into different levels according to the length of working time before unemployment. After this period, people will be transferred to social assistance.

The payment of unemployment insurance benefits is a very policy-based task. If the level of payment is too high and the time is too long, it will inevitably lead to

a group of people who would rather choose not to be employed. This is This is common in Western countries. In a developing country like ours

we must avoid this phenomenon of raising lazy people. Therefore, the payment level of unemployment insurance benefits should be lower than the minimum wage level of workers, and the payment period should not exceed 24 months.

(4) Establish a medical insurance system that distinguishes urban and rural areas and combines social pooling and personal accounts.

Judging from the actual situation in our country, it is not possible to establish a unified urban and rural medical insurance system 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.

The reform of the urban medical insurance system has been piloted in some cities since January 1995. The main contents are: medical insurance fees are borne by the state, units and individuals*** Same burden. The medical insurance premiums paid by individual employees (approximately

accounting for 1% of their salary income) and 50% of the medical insurance paid by the employer for employees are recorded in personal accounts, and the rest

are treated as social expenses. overall planning. Medical expenses are first paid from personal accounts. When insufficient, the individual bears a small part, and the social pooling fund pays the majority. Through the pilot, we discovered some problems in the plan design:

(1) The relationship between personal accounts and social pooling is not right. Medical expenses are paid from personal accounts first, and excess

Solved by overall planning, this forms a reverse adjustment mechanism. The more deposits in the personal account, the more medical expenses the individual will bear. Those with less deposits and more medical treatment will take advantage. As a result, people in the pilot areas generally adopted the "countermeasure" of spending the money in one person's account together

as a whole family, causing the social pooling fund to seriously overrun while the personal account had a large amount

Quantity savings.

(2) Medical reform lags behind, and there is no mechanism to encourage efforts to reduce medical expenses. On the contrary, the higher the medical expenses, especially drug expenses, the more profits the hospital will make. Therefore, the reform pilot has not been able to effectively solve the problem of increasing medical expenses year after year.

In response to the problems that arose in the pilot, the medical insurance system plan we designed is: the overall framework of combining personal accounts and social pooling

remains unchanged, and the payment ratio between individuals and units remains unchanged. Remain unchanged, re-adjust the relationship between individual burden and social coordination, and establish an incentive mechanism to promote medical institutions to work hard 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 included in 1% of each person's salary

Personal account, the rest goes into social pooling. Reimbursement of medical expenses within the scope of insurance will be reimbursed by the society as a whole. Reimbursement of medical expenses outside the scope of insurance will be paid from personal accounts, and the excess will be borne by yourself. The key here is to formulate strict and reasonable medical insurance coverage. Only those examinations, treatments and medicines that are really essential can be included in the insurance coverage, such as some medicines. There are both domestic and imported drugs, so imported drugs cannot be covered by insurance. Only ordinary wards are covered by insurance. If you want to stay in a high-end ward, you must pay for it through your personal account or yourself

Burden. In this way, a personal restraint mechanism is established to limit excessive medical expenses. The balance of a personal account may accrue interest at a slightly higher interest rate than bank demand deposits, but employees cannot withdraw or inherit it.

(2) The medical insurance fund will be changed from being directly managed by the financial department to being managed by the health department, with the financial department

supervising it.

Establish a mechanism to promote the economical use of medical expenses. In this way, as the director of a medical institution,

the health department will actively promote the reform of the medical system and change the current situation in which hospitals make money by prescribing "big prescriptions";

The health department is medicine Experts in management can adjust the reimbursement scope of medical insurance in a timely and accurate manner

, and can effectively supervise the use of medical expenses, and prevent "one-person insurance" by reviewing prescriptions, reviewing medical records, etc. /p>

The phenomenon of "risk, the whole family takes medicine" occurs.

The cooperative medical network should continue to be improved in rural areas to meet the most basic medical needs of the rural population. Regions that have the conditions to do so can gradually establish a medical insurance system similar to that in cities and towns.

(5) Collect social security taxes and establish social security funds.

There are generally two ways of raising social insurance premiums in countries around the world today: the first is for social insurance agencies to individually determine premium rates based on

each social insurance project and collect them separately. Funding sources are independent of each other and funds are earmarked for specific purposes.

This method can accurately reflect the income and expenditure of each project, but it has poor mutual benefit and complicated charging procedures, which is not conducive to reducing insurance

costs. The second is to combine the rates of several social insurance projects and collect them uniformly by the national tax department. The funds raised can be transferred between individual social insurance projects. This method takes advantage of the collection of personal income tax. The procedure will help reduce collection costs and ensure the timely deposit of insurance funds into the treasury. At present, most countries have adopted the second method, which has obvious advantages.

The collection of social insurance funds in our country should ultimately be levied through the levy of social insurance taxes, making this government behavior more

standardized and more efficient. Specific tax items can be gradually expanded. The first step is to collect pension insurance tax and unemployment insurance tax. The collection of social insurance taxes should also be withheld and paid by the employer, in coordination with the collection of personal income tax, in order to reduce costs and improve efficiency. Doing so will also benefit the financial management of social insurance funds.

(6) Establish a unified management organization and implement the socialization of services in the social security system.

Establish a unified social security management agency, which is the administrative department of the government and is responsible for formulating specific rules, regulations, policies and implementation methods in accordance with the provisions of social security laws

, organize the implementation of social security. The main functions of this department are: managing social security files and personal accounts, disbursing social security funds promptly and accurately in accordance with regulations, and ensuring the legal use and safety of social security funds. operations. Prepare social security budget and final accounts reports, and handle

enquiries, complaints and disputes related to social security.

(7) Establish a social security budget to ensure the correct use of social security funds and the preservation and appreciation of their value.

Social insurance is a security system enforced by the state through legal forms. Its ultimate responsibility is the state.

The raising and use of social insurance funds is a form of redistribution of national income. Formally, once the social security fund is in deficit, it will ultimately be borne by the government. Therefore, as an organization relying on government rights, the fund operation should be reflected in the country's fiscal revenue and expenditure. This is exactly what most countries that have established a social security system do. Our country

can add a social security budget

to the current double-entry budget composed of regular budget and constructive budget, and incorporate all social security revenue and expenditure into the social security budget. Ensure unified accounting and unified management of the budget.

The social security fund is the last guarantee for the majority of workers after they lose their ability to work or lose their jobs. It is also the financial guarantee to maintain

social security and stability. Therefore, the management of social insurance funds The principle of prudence must be adhered to, and risks must be avoided in maintaining and increasing the value of the fund. Under normal market economic conditions, it can be said that the higher the return on investment, the greater the risk. The balance of social insurance funds can only be invested in the purchase of treasury bills and national bonds, and cannot be turned into a risk investment in pursuit of capital appreciation.