财政学定稿,案例分析 中英文对照

财政学定稿,案例分析 中英文对照 中英文对照 希望大家能方便理解，而不是就看下中文，请 看英文再结合英文多看几遍，问题，分析，解决。特别是大 案例mian case .(书本第11章的前部分，即社会保障的含 义，结构等看下，12章前的分配的效率和公平思想等也很重 要)文章中有些重点，我是加粗的——也有提示)谢谢合作 ～ Public Finance Case Analysis The social security system is an absolute result of social division of labor and socialized large scale production. With 30 years’ development, the social security in China has been forming, however, it also has many problems at the same time that it restrains the development of social equality and economy in Chinese society. Compared to American social security law released in 1935 which has built its nationwide social security system and has been developing for more than 70 years, yet China still has some defects. 社会保障体系是社会分工和社会化大生产的必然结果。经过30多年的发展，中国社会 保障体系已初步成型，也同时暴露出许多问题，制约了社会公平和经济发展，相比于美国自 1935年颁布《社会保障法》在全国范围系统的建立社会保障 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 以来近70多年发展的社会 保障体系，中国仍有许多不足之处。 We can study the differences and similarities of social security system in the aspect of equality of two countries’social security system, and through the analysis of cases, we can compare the different aspects between US and China so that we are capable of giving better ideas to improve the system itself.(In order to comprehensively find the differences of social security, we give two subordinate cases.) 我们通过研究中美两国社会保障制度的异同,主要从两国社会保障制度平等性方 面入手，通过案例组加以分析，进行对比从中得出中美两国的差异因素，并由此 提出一些改进 意见 文理分科指导河道管理范围浙江建筑工程概算定额教材专家评审意见党员教师互相批评意见 。(为了能全面找出社会保障的差异，附加两个次要的案例进 行分析) The main cases: American case: In the 1930s, labor migration from rural to urban in United States was rather frequent, and farmers who migrated to cities generally lack basic social security. Meanwhile, the urbanization rate, which means the proportion of residents who live in cities were at 56 percent, because more and more farmers migrate from rural to urban in search of work. And nobody in rural areas take care of the elderly, which triggered a series of chaos and demonstration caused of farm mortgage. In the 1940s, Arthur J. Alyemeyer, the chairman of the social security committee, pointed out that social security and civil liberty are relevant, and the United States should learn from the Western European countries that agriculture should be brought into the old-age insurance system. (1)美国案例:20世纪30年代，美国从农村到城市的劳动力流动尤为频繁 ，许多人在全国范围内长途流动，这些流动性的农民普遍缺乏基本的社会保障。 同时30年代美国的城乡人口比例为 56%和44%越来越多的农民离开农村去城市工 作，老年人无人照顾，引发了一系列农场质押产生的骚乱和游行。1940年社会保 障委员会主席Arthur J. Alyemeyer指出，社会保障与公民自由是两个关系密切 的问题，美国应向西欧国家学习，将农业纳入与工业和商业同一缴费型养老保险 或平行的制度之中。 Chinese case: An 80-year-old farmer, has been drawing a pension of 60 Yuan every month since 2010, and become a beneficiary of the new rural endowment insurance system. Although 60 Yuan is a small fortune for people in rural areas with the high prices, most of the rural elderly in China don't have chance to draw a pension. Ding could enjoy the right on account Jiangsu is one of the cities chosen for an experience with the new rural endowment insurance system. What's more, Ding's brother who has worked in city retired from a food factory 10 years ago, and he can draw a retirement pension of 1200 Yuan. Ding and his brother's great difference just a case of disparity between urban and r ural social security. (2)中国案例:8 0岁的苏北农民丁老汉从2010年开始每月可以领到60元 钱养老金，成为新兴农村社会养老保险(下称“新农保”)制度的受益者。虽然 60元钱在物价同样高涨的农村也只能算是一笔“小钱”，但中国大部分农村老人 目前还享受不到这笔养老金。丁老汉能够享受到，是因为江苏省是此次新农保制 度的试点。丁老汉在城里工作的弟弟，十多年前以普通工人的身份从一家食品工 厂退休，现在每月的退休金1200多元。 丁老汉和他弟弟养老金的巨大差异只是城乡社保待遇悬殊的一个例子。 From the above cases, we discover a question that the difference of the social security equality between China and the United States. Then, we will do some concise analyses. (中美社会保障的平等问题) Analysis: Firstly, we want to introduce the background of American and Chinese old-age insurance system.(介绍背景，摘自wiji ) American Public pensions got their start with various 'promises', informal and legislated, made to veterans of the Revolutionary War. And, more extensively, the Civil War. They were expanded greatly, and began to be offered by a number of state and local governments during the early Progressive Era. in the late nineteenth century. Federal civilian pensions were offered under the Civil Service Retirement System, formed in 1920. CSRS provided retirement, disability and survivor benefits for most civilian employees in the US Federal government, until the creation of a new Federal agency, the Federal Employees Retirement System, in 1987.Pension plans became popular in the United States during World War II.when wage freezes prohibited outright increases in workers' pay. The defined benefit plan had been the most popular and common type of retirement plan in The United State .through the 1980s; since that time, defined contribution plans have become the more common type of retirement plan in the United States and many other western countries. (美国公共养老金开始了他们的各种“承诺”，非正式的立法，对革命战争的 退伍军人。而且，更广泛，内战。他们大大扩张，并开始推出的一批国家和当地 政府的进步时代的早期。在第十九世纪末。联邦政府养老金公务员退休制度下形 成了，1920。CSR提供的退休，在美国联邦政府对大多数文职雇员伤残和遗属津 贴，直到一个新的联邦机构创建，联邦雇员退休系统，1987。养老金计划开始在 美国流行在世界大战ii.when冻结工资禁止增加工人的工资。界定利益计划已经 在美国的退休计划最受欢迎和最常见的类型。在20世纪80年代;自那时以来，界 定供款计划已经成为在美国和其他西方国家的退休计划 更常见) It is known to us all, Social pension insurance in America is a system with wide coverage, large profit and less discrepancy, which accords to Social Security Act and is supported by nati onal computer Internet database. 美国的社会养老保障是通过《社会保险法》的法律依据，通过电子计算机全国 数据库联网的支持，构成的覆盖范围广，收益面积大，差异性小的体系。 In China, the old-age insurance system is different in the urban area and rural area. Firstly, we want to talk about the urban old-age insurance system . The disbursement of the old-age insurance fund was 404 billion Yuan. The state has also set up an adjustment mechanism of the basic pension, by which the state adjusts the level of the basic pension of enterprise retirees in light of price fluctuations and wage raises of enterprise employees. A retirement system for staff members of government agencies and public institutions has been established; these people get their pension either directly from the central government finances or from their former employers at the rate stipulated by the state. The state raises funds for the basic old-age insurance through multiple channels so as to increase the fund reserve needed for the increasingly larger gray population and ensure that enterprises' employees get their basic pension in full and on time. By the end of 2005, the balance of China's basic old-age insurance funds was 404.1 billion Yuan, and the total payment to the funds that year was 431.2 billion Yuan. The government has also increased its financial input into the fund. In 2005 some 65.1 billion Yuan of the basic old-age insurance fund came from government finances at different levels. Besides, a nationwide social security fund has been established, and by the end of 2005 the accumulated total was 201 billion Yuan. In the rural area, the old-age insurance system is not as perfect as urban area. It has begun to study the establishment of an old-age social security system in rural areas in order to guarantee the basic livelihood of the elderly people there. 在中国，养老保险制度是在城市地区和农村地区的不同。首先，我们要谈的 城镇养老保险制度。养老保险基金的支出为404000000000元。国家还建立基本养 老金正常调整机制，通过它的状态调整中价格波动和职工工资增长的光企业退休 人员基本养老金水平。一个政府机关和事业单位工作人员的退休制度已经建立的 ;这些人得到他们的退休金或直接从中央政府的财政状况或从以前的雇主按国家 规定的。 国家提高基本养老保险基金通过多种渠道，以增加对越来越大的灰色的人口需要 的资金储备，确保企业员工得到充分和及时的基本养老金。2005年底，中国基本 养老保险基金的余额为404100000000元，总支付和资金的一年是431200000000 元。政府还增加财政投入到基金。2005年的基本养老保险基金65100000000元来 自各级财政补助。此外，全国社会保障基金已经成立，并于2005年底累计为 201000000000元。 在农村，养老保险制度是不完美的城市地区。它已经开始研究一个社会养老保障 制度的建立在农村地区，以保障老年人的基本生活有。 That is, social pension system in China is comparatively more disorder and in lack of consistent management so that it is difficult to coordinate. Different communities and districts will contribute to inequality, enlarge gap and influence social stability and economic development. China’s social security system shows a pattern of fragmentation, and it is really ill-governed. 中国的社会养老体系在群体间地区间行业间都有着普遍的差距。即中国的社 会养老保障体系相对混乱，缺乏统一的管理，难以对接和统筹。不同的群体和地 区间的差异会有失公平，拉大差距，影响社会稳定和经济发展。我国的社会保障 呈碎片化格局，制度混乱，收支不清，多头管理。 In conclusion, there are several reasons as below: 总结来说原因有以下几点: 1. city-countryside dualism:(城乡二元化) According to the difference between different human groups, the census register is divided China has different pension systems for rural and into urban and rural household registration. ( urban areas. Most farmers didn't receive any payments until a programme was launched a few years ago, while urban residents have been covered since the 1990s).(中国的户籍制度的简介 ，翻译软件)This kind of the dualistic system between the urban and rural areas has aggravated the unbalanced development to a great extent. Precisely because of this, a set of divided and unbalanced social security system was built up accordingly. The urban residents are provided with all kinds of social insurance which is more than one hundred billion yuan by the state every year, but the farmers’ social insurance has a lot of problem yet and the welfare of the farmers is far behind that of the Towner. In the meantime, the farmers have to hand in the rural pension plan to provide the relief subsidies for the households enjoying the five guarantees and the martyr's families. The different security systems between the urban and rural areas have made the farmers who live in the far western regions have too many problems to deal with when they are confronted with the pension costs of 55 yuan once a month. However, the urban workers are eager for early retirement because of the plenty of pension after retirement. 不同群体间的差异，国家把户籍分为城市户籍和农村户籍，这种城乡二元化 的制度很大程度上加剧了不平衡的发展，相应地建立起一套分割且不平等的社会 保障体制。国家每年为城镇居民提供上千亿元的各类社会保障，而农民的社会保 障却问题重重福利落后，同时农民还要上交乡村统筹为五保户、烈军属提供补助 救济。城乡不同的保障体系使得很多西部偏远地区的农民面对每月55元的养老金 支出都捉襟见肘。而城市里的职工又因为退休后养老金的充裕渴望能提早退休。 2. System deficiency:(制度缺陷) It is difficulty to dock all kinds of systems. The endowment insurance of the urban employees in our country adopts the model of combining social pooling with the individual account, but the rural endowment insurance adopts the model of individual account with the allowance account. There are some barriers between the two systems. (各种制度间难以对接，我国城镇职工 养老保险采用社会统筹与个人账户相结合，而农保是个人账户加补贴账户的模式 ，相互衔接存在障碍。) Many years ago, the Chinese government has gradually established a uniform basic old-age insurance system in urban areas that covers all the employees of different types of enterprises, persons engaged in individual businesses of industry or commerce, and people who are employed in a flexible manner. The elder people of rural area based on the social-economic development level in rural areas, the Chinese government emphasizes the role of the land and the family in providing for people advanced in age.(许多年前，中国政府逐步建立统一的企业职工 基本养老保险制度在城市地区，涵盖不同类型企业的所有员工，从事工业或商业 企业，和人采用，以灵活的方式。农村地区老年人基于农村社会经济发展水平， 中国政府强调土地和家庭在为人们提供先进的年龄的作用。) 3. The industry differences between different regions:(各地区行业差异) The economic development level is different in different regions which leads to the differences of the many factors of social security, namely there is a lot of difference between the different industries in the same region yet.(由于不同地区经济发展水平的区别导致诸多 社保因素不同，即使同一地区不同的部门行业差别也依然很大。)(such as the gap between agricultural department and other department).Because of poverty and the lack of information ,the people in the rural area could not buy the insurance in private market according the annuity system. This is one of reasons that cause the difference between the rural and urban area. A tax of payrolls can not be accepted in the rural area is also a reason of difference. At the develop proceeding of country ,itis difficult for government to make a choice between the efficiency and equity. As Samuel Johnson saying, a decent provision for the poor is the true test of civilization. Of course,China has not stepped into this stage. ( 由于贫困和缺乏信息，在农村地区的人们买不起保险在私人市场根据年金制度。 这是使农村和城市地区之间的差异的原因。工资税不能在农村地区接受也是一个 差异的原因。在进行国家的发展是困难的，为政府制定的效率和公平之间的选择 。塞缪尔约翰逊说，穷人的体面的规定是文明的真正考验。当然，中国还没有进 入这个阶段。)(涉及文章内容懂点) Less supervision:(监管不到位) Government should accelerate the building of a sound Social Security System and work out a national standard for Social Security System with legislative support and reduce loss of capital of social security. (政府应加快完善社会保障体系建设，解决 与立法支持社会保障制度的国家 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 ，减少社会保障资金损失。)The confused management causes some people who have the labor capacity and income to falsely claim the social security payments, which has occupied the resource that is required by some people who need the social insurance indeed. It also causes this problem. (混乱的管理导致一部分拥有 劳动能力和收入的人能够冒领社保金，占据了需要社会保障的人群的资源。 4. ) Problem solution: Social Security System is set up for redistribution of national income. It provides material assistances for the citizens who lose labor force temporarily or forever, and those who are involved in the living predicaments caused by a variety of reasons, ensuring their order of basic life. The establishment of Social Security System plays a favorable role in relieving workers’ fear about their future and guaranteeing stabilization of the society and social equity. The final objective of the Social Security System is to promote an equitable social development, relating to efficiency and fairness.(社会保障制度作为国民收入再分配，对公民在暂时或永久失 去劳动能力以及由于各种原因生活发生困难时给予物质帮助，保障其基本生活的 完善。社会保障制度的建立对于解除劳动者的后顾之忧和稳定社会、促进社会公 平等方面具有良好的作用，社会保障体系的最终目标就是要促进社会的公平发展 (效率与公平的问题)。 应做到以下几点: The government should pay attention to the following items. 1. To complete the system(完善保障体系) Government should accelerate the construction of the pension system in rural areas, step up governmental financial spending, promote the treatment of rural endowment insurance, meet primary need and support as well as encourage them to deposit.( in the practical operation,it shows the advantage of social security system do benefit for the income redistribution.(政府加快农村养老保障制度建设，加大政府财政给付，促进农 村养老保险待遇提高，满足基本需求，同时支持鼓励自我储蓄。(在实际操作上， 充分体现出社会保障制度在收入再分配的优点) 社会保障有再分配作用，重点看 书11章)Government should accelerate the building of a sound Social Security System and work out a national standard for Social Security System with legislative support and reduce loss of capital of social security. accelerate the building of a sound Social Security System and work out a national standard for Social Security System with legislative support and reduce loss of capital of social security is necessary.(政府应加快完善社会保障 体系建设，解决与立法支持社会保障制度的国家标准，减少社会保障资金损失。 加快完善社会保障体系建设，解决与立法支持社会保障制度的国家标准，减少社 会保障资金的损失是必要的。) 2. Eliminate the city-countryside dualism (消除城乡二元差异) Construction of social equity, security system not only the requirements of building a harmonious society, but also improve the socialist market economic system with Chinese characteristics in the proper meaning of the title Social justice in our country’s security system. We should actively promote the rural social security system, increase the income of social security regulation, and strengthen social security legal system. Government should eliminate the administration of city-countryside separately gradually and extend the coverage of pension. Furthermore, government should allow the free flow of people positively and promote rural financial development.(社会公平保障体系建设，既是构建和谐社会的要求，也是完 善社会主义市场经济体制与我国的安全系统的标题社会正义的应有之义的中国 特色。我们要积极推进农村社会保障体系，提高社会保障调节收入，加强社会保 障法律制度。政府应消除城乡分别逐渐管理和养老保险覆盖范围扩大。此外，政 府应该允许人们积极的自由流动，促进农村金融发展。) 3. Construction of informatization(加快信息化建设) from the above analysis ,we know that Social pension insurance in America is a system with wide coverage, large profit and less discrepancy, which accords to Social Security Act an d is supported by national computer Internet database.(从上段可知:美国的社会养老保障是 通过《社会保险法》的法律依据，通过电子计算机全国数据库联网的支持，构成 的覆盖范围广，收益面积大，差异性小的体系。) can we take example by Ame rican experience,We think Government should increase their information technology a nd then realize the nationwide network about social information to promote standardized management and organization.(加大信息化建设，实现社会保障信息的全国联网，促 进规范管理和统筹) There are several another school’s solutions about the problem of social pension’s equity.(这里有一些学派的观点) 1. New German historical school has stand for a comprehensive social security scheme, emphasizing equality and democratization. That the welfare state’s development is the development of industrial civilization and the inevitable result of political democracy, the welfare state can eliminate the pain of a capitalist society, you can not through violent revolution on the way to achieve the eradication of poverty and the achievement of equality of social purpose; to fostering altruism ,mutual aid mental and social integration of thinking.(德国新历史学派代表 一个全面的社会保障 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 ，强调平等和民主化。这个福利国家的发展是工业文明 和政治民主化的必然结果，福利国家的发展，可以消除资本主义社会的痛苦，你 可以不通过暴力革命实现消除贫困和社会目的的实现平等的方式;培养利他主义 ，思维互助心理和社会整合。) 2. The new Cambridge school. The school believes that the unreasonable distribution and redistribution of national income is the capitalist mode of production ills. Such unreasonable and can be resolved only through state intervention, so that income redistribution tend to equalization. (新剑桥学派。学校认为，不合理的分配与再分配是生产的资本主义模式的弊病 。这种不合理的，只能通过政府干预解决，使收入分配趋于均衡) Of course, the government has been solving the problem. (当然，政府也着手解决怎问题，以下是一个新闻) The move, part of the efforts to address pension payment gaps between urban and rural areas, was approved by the central cabinet headed by Premier Li Keqiang. Under the new plan pension funds will be pooled from individuals, employers and governments at various levels. Giving full play to the role of the land in ensuring elderly people's livelihood and protecting farmers', including the elderly people's, right to operate land contracted to them. The Law of the People's Republic of China on the Protection of the Rights and Interests of Elderly People stipulates that an elderly person's guardian is obligated to till the land contracted to the elderly person he/she supports, and also to tend forestry and livestock under the elderly person's charge. The revenue from these will go to the elderly person as a guaranteed source for his/her basic livelihood. The state encourages people to sign a "family support agreement," which stipulates how the elderly person is to be provided for and what level of livelihood he/she will have. 进行，以解决养老金支付的城乡差距的努力的一部分，是由中央内阁由总理李克 强领导的批准。 新计划下养老基金将汇集来自个人，各级政府和雇主。 发挥土地养老的保障和保护农民的作用，包括老年人，土地承包经营权人。中华 人民共和国的中国在保护老年人权益保障规定，老年人的监护人有义务耕种土地 承包给老人的人，他/她支持，并倾向于林业和畜牧业的老年人的手下。从这些 收入将老年人作为保证源为他/她的基本生活。国家鼓励人签订“家庭赡养 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 规定如何，“老年人要提供什么水平的生活，他/她会有。 In the next step, we will analyze two subordinate cases. (In order to comprehensively find the differences of social security, we give two subordinate cases) (为了充分理解，接下来我们了解两个次要案例) First subordinate case American case: Hohaus, an actuary of Nation Union Life and Limb Insurance Company, vividly and figuratively took American Pension Security as Three Legged Stool which was government-sponsored social security, employer-sponsored supplementary pension and personal pension. After that, the muti-level social security system of Three Legged Stool enjoyed popularity all over the world, and it was also proved that this kind of pension level is sensible. (1)美国案例:美国大都会(名词)人寿保险公司的精算师霍豪斯在一次 社会保障论坛上，将美国养老金保障体系形象地称之为“三条腿的板凳”，即政 府主办的社会保障，雇主主办的企业年金及个人养老“三支柱”。此后，“三支 柱”的多层次社会保障体系开始风靡全球，时间也证明了这种养老层次是行之有 效的。 Chinese case: The government in Guan Du district in Kun Ming, Yun Nan Province had decided all the citizens in this district who had registered the basic medical insurance for urban and rural residents can get 100% allowance. Every citizen in this district which had 275 thousand citizens in total could get 70 Yuan per month, which meant every single citizen could enjoy the basic medical insurance without paying a cent. Since 2014, government subsidies would reach the amount of 32 million in total that was 2.5 times the amount of annual expenses in 2013. (2)中国案例:今年9月，云南省昆明市官渡区在经办2014年度城乡居民基本 医疗保险中，区委、区政府决定将本区户籍参保人员全部纳入个人缴费全额补助 范围，27.5万余名官渡区户籍居民，每人每年补助金额为70元，从人，官渡区 户籍居民个人不用再缴纳一分钱，就可以享有基本医疗保险。2014年起，政府 性补助将突破3200万元，是2013年度支出的2.5倍。 From the above cases, we discover a question that the difference of the social security pillars between China and the United States.(中美社会保障支柱的差异 ) Then, we will do some concise analyses. Analysis: It can be seen from the case that the social security system undertaken by the three aspects of government, enterprise and individual in the United States has been enduring during more than 70 years, which has become the model of learning of the social security systems among countries in the world. The U.S. government assumes 40% of the basic social security, and the other 60% is undertaken by social welfare institution, enterprise and individual. China's social security system started a little late and also drew on the experience of the United States in the process of improvement. However, due to the short development time and complex social environment, it still presents deformed growth, namely China's social security system includes government basic old-age security, enterprise supplementary old-age security and individual deposit old-age security. But as many small and medium-sized enterprises of China's have difficulties in their own business, and at the same time, they also lack the worker's old-age security consciousness and social responsibility. The employees have big working pressure and rare life plan for old age. All of these lead to the situation that China's old-age security still more relies on the government. Then it will lead to the emergence of the following questions: 1. Responsibility risk is too centralized. 2. Social organizations lack the enthusiasm of participating in the old-age security. 3. Fiscal deficit because of the government finances out of control caused by the above problems is likely to affect the old-age security and social stability. 从案例中我们可以看到，美国由政府，企业，个人三方面承担的社会保障体系 历经70余年而经久不衰，成为了世界各国社会保障体系学习的典范。美国政府 承担40%的基本社会保险，而另外60%则由社会福利机构，企业和员工来承担。 中国作为起步较晚的社会保障体系，在改进的过程中也借鉴了美国的经验，但 仍然由于发展时间短，社会环境复杂而呈现畸形生长，即:中国的社会保障体系 包括政府基本养老保障，企业补充养老保障和个人储蓄性养老保障。但由于中国 的中小企业很多自身经营困难，同时缺乏对职工的养老保障意识，缺乏社会责任 感，而员工个人因为工薪压力大，也少有对年老后的生活计划，导致中国的养老 保障更多的还是依赖于政府。 随之而来导致以下问题的出现: 1. 责任风险过于集中。 2. 社会机构参与养老保障的积极性不足。 3. 以上问题引发的政府财政一旦失控出现赤字，很可能影响养老保障和社会稳 定 In conclusion, there are several reasons as below: 1. Lack of main body: The development environment of the enterprise is not stable that many small and medium-sized enterprises are facing bankruptcy risk at any time and have no time to care employee welfare, which is not enough to hold up the perfect enterprise annuity pension system. 2. Imperfection of the data: There is no unified electronic database for China's social security which may cause the staff unit conversion and further cause the lag and leakage of the pension payment. 3. Insurance lag: China's insurance industry development is not perfect and there has been less research on pension insurance business. And it is also lack of diversified commercial endowment insurance products available for customer choice. 4. Dependence effect: the replacement rate of government basic old-age insurance is on the high side which causes the enterprises and individuals to produce psychological dependence, and the government plays the thankless role. 总结来说原因有以下几点: (1)主体缺失:企业的发展环境不稳定，很多中小企业随时面临着破产的风 险，无暇顾及员工的福利保障，不足以撑起完善的企业年金养老制度。 (2)数据不完善:中国社保又没有一个统一的电子数据库，造成员工工作的 单位转换，地区调动会造成养老金的缴纳出现滞后和漏缴。 (3)保险业滞后:中国的保险业发展不完善，在养老方面的保险业务涉足不多， 缺少多元化的可供客户自主选择的商业养老保险产品。 (4)依赖效应:政府基本养老保险替代率偏高，导致企业和个人产生了依赖 心理，政府扮演了出力不讨好的角色。 Problem solution: There exists a big risk if China only relies on the government pension mode. The government must make changes, optimize the model, and also guard against the risk of moral hazard. 1. Establish a multi-level and all-round development of old-age security system and an effective incentive mechanism, to speed up the construction of enterprise annuity system. (For example: preferential tax policy is applied to the enterprise annuity payment) 2. Further make big scale of private pension funds and reduce the proportion of basic annuities, to provide space for private pension insurance and do big private pension market. (Of course, also should strengthen the regulation and prevent the disturb of information asymmetry on the market.) 3. Promote the pension reform and build perfect system of laws and regulations. Guarantee the safety and order of the private pension market. 中国仅仅依赖政府的养老模式存在很大的风险。政府必须做出改变，优化模式， 也在谨防道德风险(moral hazard)的出现。 (1)建立多层次多方位发展养老保障体制， 建立有效的激励机制加快企业年金 (annuity)制度建设。(例如;企业年金缴费上实行税收优惠政策) (2)进一步做大私人养老金规模，降低基本养老金比例，为私人养老保险提供 空间，做大养私人养老金市场。(当然也要加强监管，防止信息不对称(asymmetric information)对市场的的干扰。) (3)推动养老金改革，建立完善的法律法规制度。私人养老金市场的安全有序。 Second subordinate case American case: Northern Trust Corporation is the trustee of the 401(k) in America. In Chicago, the vice-president of Northern Trust Corporation, Lee R. Freitag, said that, the responsibility of the 401(k) plan was all in China itself, and the risk consequence would be taken by itself. At the same time, the deputy director of the American Social Security Agency, Deiniane K. Braunstein, told the journalists that the social insurance funds of America could only be used to invest in the national bond according to the laws of the United States. There also were the weaknesses in the respect of the value preservation and increment. However, to its credit, in such a perfect economic market, the U.S.A insisted on being absent from entering the market for 70 years and still could accumulate such a large scale, which may be seen as a miracle. 中国案例:2011年8月中国证监会研究中心提出要打造“中国版的401K” 计划，引导中国养老金等长期资金入市，同时，2011年12月在中国社科院社会 保障国际论坛上，有关基本养老保险基金(第一支柱)市场化投资的话题再次成为 焦点。在这样的环境下，2012年广东社保金运营半年多，赚了34亿元，按比计 算全年收益率为6.8%，高于2012年广东省社会保险基金3.94%的年平均收益率。 Chinese case: In August of 2011, the China securities regulatory commission research center (CSRC) presented that China would create a plan of “401(k) of China” and lead the long-term funds such as China's pension to enter the market. In the meantime, at the international forum involving the social security held by Chinese Academy of Social Sciences in December of 2011, the topic of market based investment about the basic endowment insurance fund (first pillar) became the focus once again. In such an environment, the Social Security payments were run for half a year in Guangdong in 2012, which earned 34 billion Yuan. Calculated based on ratio, the rate of return was 6.8% all year round, which was higher than 3.94% namely the average annual rate of return of the social insurance fund in Guangdong in 2012. 美国案例:北美信托银行是美国401K的托管方，在芝加哥，北美信托副总裁 Lee R. Freitag表示，401K计划的责任在自己，风险后果自己承担。同时美国社会 保险局副局长Deiniane K. Braunstein告诉记者，根据美国的法律，美国的社 会保险基金只能投资国债，在保值增值方面，同样有欠缺之处。但值得称道的是 美国在如此完善的经济市场下坚持70年不入市，仍能累积起庞大的规模可谓是一 个奇迹。 From the above cases, we discover a question that the risk controls of the social security between China and America(中美社会保障的风险控制). Then, we will do some concise analyses. Analyses: As a state of highly developed capitalism and market with completed operation, America has not used the advantage of the capital market to realize appreciation but used the most primitive way to realize scale expansion, which can’t be reached in China's current stage. Because of the single pillar of the social security system in our country, the state is under the great stress in the aspect of finance. If we hope to win a high yield by means of entering the market, we may have to be confronted with much larger risks. 美国作为资本主义高度发展，市场运行完备的国家，在70年里没有通过优 势的资本市场来实现增值而使用最原始的方式实现规模的扩大，是中国现阶段无 法达到的。我国由于自身单支柱的社保体系，国家在财政方面承担过大的压力， 希望通过入市赢取高收益，但这也不免会面临更大的风险。 This will lead to: 1. The social security fund entering the market will be faced with larger risks. It may lead to the loss of social security fund if a slight negligence and will influence the public welfare, thus cause the social problems. 2. The dangerous tendency of the social security fund will lead the weak social security system to be faced with the risk of crash in China. That is: Firstly, the entering market of the social security fund in China aims to widen investment on its own, enjoy the high growth of the emerging market in China, and improve its earnings. Secondly, the state hopes to drive the development of the market economy through the large annuity in the market, and intervenes in the market economy. However, under the current unstable market in China, the security of the social security fund is more important than its profitability. 1入市的社保基金面临的风险增大，一旦稍有疏忽很可能会造成社保基金亏 损，影响民众福利，引发社会问题。 2.社保基金的风险化走势导致中国原先单一脆弱的社保体系面临崩盘风险。 即:中国社保基金入市本身是为了扩大投资面，享受中国新兴市场的高成长，提 高自身收益。其次是国家希望通过大规模的养老金入市来带动市场经济的发展， 干预市场经济。然而在中国当下不稳定的市场下，社保基金的安全性远比其收益 性要重要的多。 Problem solution: 1. Implement the responsibility of the government and strengthen the legislative support. Strengthen legislative oversight and cause the attention of the government and people to the social security, to ensure the normal operation of the social security system. 2. Reasonably broaden the channels for social security investment Choose large projects that need long time and national investment, to realize the stable earnings. 3. Optimize the investment portfolio and disperse the investment risk. Establish the social security fund regulatory agencies, optimize and combine the treasury bonds an d bank debt, to realize the stable appreciation. 1. 落实政府责任，加强立法支持。 加强立法监督，引起政府和民众对社保金的重视，保障社保体系的正常运行 2. 合理拓宽社保金投资渠道 选择时间长的，国家投资的大型项目，实现稳定的盈利 3. 优化投资组合，分散投资风险。 建立社保基金监管机构，优化组合国债和银行债，实现稳定增值。 In conclusion, we have researched three questions with pillar, equity and risk and known the difference of Sino-U.S. At last, we realize the system of social security and its influence of economical behaviors.(总的来说，我们研究了三个问题的支柱，股权和风险与已知 的差异中美最后，我们意识到社会安全和经济行为的影响机制。) We find that we can learn the multi-level and diversification from American social security system, as well as its fair unified social security system, in the refinement of our social security system. In terms of the experience of America, we can promote social equality and construct a social environment where every citizen is respected in China by means of well utilization of market mechanism, high-level coordination and construction of a social security system with comprehensive development. 通过对案例素材的分析，我们看到无论是美国在社会保障制度中的多层次多元 化支柱，还是其公平的城乡统一社保体系，都是中国社会保障制度在未来的改进 中可以借鉴的部分。美国的经验告诉我们，良好利用市场机制，实现高层次全国 统筹，建立多层次多元化全面发展的社保体系，有助于促进社会公平，营造一个 尊重关怀每一个民众的社会环境。