相关链接：《保险研究》2012年第9期目录及摘要
中国保险文化自觉的培育与生成
卓志
（西南财经大学，四川 成都 610074）
[摘要]保险业从高速发展进入了“快速发展与矛盾凸显”阶段，在“三个不认同”的困扰下，保险文化建设的意义凸显。通过对保险文化自觉的内涵与外延分析，中西方保险文化、银行证券保险文化比较、保险文化建设历程回顾，得出了我国的保险文化建设尚处于初级阶段的基本判断。保险文化建设中也存在着基本结构不合理、规范与模式不稳定、教育尚未体系化、自卑与自傲意识并存等现象与问题，但也因保险业的发展前景具有广阔的空间。在提出保险文化自觉的核心是价值观的形成、重点是保险企业的文化自觉后，基于行业的视角提出了保险文化自觉的培育与生成的建议，即以核心价值指引人、以科学理论武装人、以高尚精神塑造人、以诚信环境熏陶人。
[关键字]保险文化自觉；培育；生存
The Cultivation and Generation of Insurance Cultural Awareness in China
Zhuo Zhi
（Southwestern University of Finance and Economics,Sichuan Chengdu 610074）
Abstract:China′s insurance industry has transited from the highspeed development stage to the “coexistence of rapid development and prominent conflicts”.Facing with the problem of “three nonrecognitions”,the importance of cultivating an insurance culture is highlighted.Through an analysis on the connotation and extension of the concept of insurance cultural awareness,Sinowestern comparison of the insurance,banking and securities culture,and a review on the track of the insurance culture cultivation,we came to the fundamental conclusion that China′s insurance cultural construction was still at a primary stage.In the construction of the insurance culture,there were the problems of irrational structure,instability of the cultural norms and models,noninstitutionalization of insurance education,and coexistence of selfabasement and selfconceit.But there was immense potential of development for the insurance industry in China.The author held that at the core of the insurance cultural awareness was the formation of the cultural values,and the key to the formation of an insurance awareness lied with the awareness of insurance enterprises.Finally,based on the insurance sector′s perspective,the author put forwards suggestions for cultivating and developing an insurance cultural awareness,namely,guiding with core values,enabling with appropriate theories,moulding with lofty goals,and nurturing with credibility and integrity.
Key words: insurance cultural awareness;cultivating;survival
卓志在《保险研究》上发表的其他文章：
保险监管效率及其评价
陶存文 徐景峰
（中央财经大学保险学院 中国精算研究院，北京100081）
[摘要]保险业监管效率不仅是指保险监管机构本身监管保险市场的工作效率，还应该包括通过其被监管对象所反映出来的市场效率。有效的保险监管必须是适度和可行的，即实现保险市场的收益与成本差额最大化，使保险市场效率达到最优。目前，国内对保险监管效率的研究比较薄弱，有些研究只是侧重对保险监管制度的定性分析，并在此基础上探讨保险监管的有效性。本文从保险监管效率定性分析出发，通过定量分析对我国保险监管效率作出评价，进而提出相应的改进政策建议。
[关键字]保险监管；效率；评价
Insurance Regulation Efficiency and Its assessment
Tao Cun wen,Xu Jing feng
（Central University of Finance and Economics School of Insurance,China Institute of Actuarial Study,Beijing 100081）
Abstract:Efficiency of insurance regulation not only refers to how efficiently the insurance regulatorybody supervises the insurance market,but also refers to how efficiently the regulated market entities work.Effective insurance regulation should be appropriate and feasible,which means the maximization of the input and output gap of the insurance market,and the optimization of efficiency in insurance market.Presently the domestic research on insurance market efficiency is relatively weak.Some researches just focus on qualitative analysis of insurance regulation regime and in return,the effectiveness of the supervision.The paper proceeded from a qualitative analysis on insurance market regulation efficiency,then made aquantitative appraisal of the result,and finally put forward some policy suggestions on further improvement.
Key words:insurance regulation;efficiency;appraisal
陶存文在《保险研究》上发表的其他文章：
徐景峰在《保险研究》上发表的其他文章：
保险消费者保护:市场失灵、政府介入与道德风险防范
陈华 王玉红
（山东财经大学经济研究中心，山东 济南250014）
[摘要]由于保险交易中信息不对称，保险消费者专业知识缺乏，保险消费者维权意识薄弱，保险消费者教育机制不足等原因，保险消费者在保险交易中处于弱势地位。市场在一定程度上可以为保险消费者提供保护，但由于信息不完全，保险消费者诚信问题，委托人—代理人等问题，制约了保险消费者的集体维权行为，使市场失灵，无法自动给保险消费者提供充分的保护。政府要不断提高对保险消费者保护的有效性，并防范保险消费者保护产生的道德风险与逆向选择。
[关键字]险消费者；市场失灵；道德风险与逆向选择
Insurance Consumer Protection: Market Failure，Government Intervention and Prevention of Moral Hazards
Chen Hua，Wang Yu hong
（Economic Research Center of Shandong University of Finance and Economics,Shandong,Jinan 250014）
Abstract:Insurance consumers are at a disadvantaged position in insurance transactions due to information asymmetry,consumer′s lack of insurance knowledge,their weak awareness for safeguarding their rights,and the inadequacy of insurance consumer education mechanism.The market,to some extent,can offer some protection to consumers.But due to information asymmetry,insurance consumer credibility,the agencyprincipal issue,the “used car” problem of the insurance market and free riding issues,collective right safeguarding activities are checked which leads to market failure.As a result,the market fails to offer due protection to insurance consumers on its own.Therefore,it is necessary for the government to strengthen consumer protection while guarding against moral hazards and adverse selection problems.
Key words:insurance consumers;market failure;moral hazards and adverse selection
陈华在《保险研究》上发表的其他文章：
我国财产保险公司融资能力的动态比较
粟芳 初立苹
（上海财经大学金融学院，上海 200433）
[摘要]理论上的融资能力包括内部融资能力、债务融资能力和权益融资能力，学者们也采用了不同的财务指标反映出不同渠道的融资能力。利用熵值法和动态评价分析方法，对中国财产保险市场2007年～2010年数据进行了动态分析，从而得出了各财产保险公司综合融资能力的排序。结论表明，规模较大的公司在综合融资能力方面没有明显的优势。就各个融资渠道进行分析，发现债务融资对综合融资能力的影响最大，而利润较高的公司具有较强的内部融资能力，大公司则具有较强的债务融资能力和很低的权益融资能力。根据2007年～2010年4年的发展趋势来看，外资公司的综合融资能力不断降低，大公司综合融资能力则不断提高。
[关键字]融资能力；内部融资；债务融资；权益融资；熵值法；动态评价分析
Dynamic Analysis on the Financing Capacity of Nonlife Insurance Companies in China
Su Fang,Chu Li ping
（School of Finance of Shanghai University of Finance and Economics,Shanghai 200433）
Abstract: In theory,financing capacity includes internal financing,debt financing and equity financing.Academically,there are some different financial indexes to gauge financing capacity.In this article,using entropy method and dynamic evaluation,the financing capacity of Chinese nonlife insurance market during 2007~2010 was analyzed with thefinancing capacity of most nonlife insurance companies putting in sequence.The results showed that big companies didn′t have advantages in financing capacity.As to different financing channels,debt financing had the largest impact on financing capacity.Those companies with high profits had stronger internal financing capability,while big companies were stronger in debt financing,but weaker in equity financing.From the development of 2007~2010,we found the financing capacity of large companies kept improving,while that of foreign company was declining.
Key words:financing capacity;internal financing;debt financing;equity financing;entropy method;dynamic evaluation
粟芳在《保险研究》上发表的其他文章：
我国寿险公司风险调整评估方法的选择——基于国际财务报告准则的要求
雷醒1 彭雪梅2 张勇2 王伟哲3
（1.中国人民保险公司四川省分公司，四川 攀枝花 617000;2.西南财经大学保险学院，四川 成都 610036;3.中国太平洋财产保险公司，上海 200000）
[摘要]针对2010年《国际财务报告准则——保险合同》征求意见稿提出将风险调整的评估方法限定为置信区间法、条件尾部期望法和资本成本法，本文用实例比较分析了这三种方法，说明了各自的优点和缺点。根据比较结果，阐述了我国寿险公司目前使用的情景分析法存在的问题，最后提出以下建议:不同类型的险种，选用不同的风险调整评估方法；同类型险种应选取同一种风险调整的评估方法；寿险公司应在其财务报告中对风险调整的评估方法进行具体披露。
[关键字]风险调整；置信区间法；条件尾部期望法；资本成本法
Risk Adjustment Measurement Methods for Chinese Life Insurance Companies Based on the Requirements of IFRS
Lei Xing1,Peng Xue mei2,Zhang Yong2,Wang Wei zhe3
（1.Sichuan Branch of the People′s Insurance Company of China,Sichuan Panzhihua 617000;2.Insurance College of Southwestern University of Finance and Economics,Sichuan Chengdu 610036;3.China Pacific Insurance Company,Shanghai 200000）
Abstract:The exposure draft of International Financial Reporting SystemInsurance Contract（ED）published by IASB in 2010 allows insurance companies to use only the following methods for estimating risk adjustments: Confidence Level （VaR）,Conditional Tail Expectation （CTE）and Cost of Capital （CoC）.The paper illustrated the pros and cons of these three methods in application to practical cases.According to the results,the paper pointed out the problems of scenario analysis method used by life insurance companies in China now.The paper suggested as follows: China should choose different methods according to different insurance products;the same product should use the same method;life insurance companies should disclose the specific method for estimating risk adjustments in financial reports.
Key words:risk adjustment;Confidence Level method;Conditional Tail Expectation method;Cost of Capital method
彭雪梅在《保险研究》上发表的其他文章：
保险合同取得成本会计研究—基于IASB与FASB对保险合同取得成本会计的意见
张勇在《保险研究》上发表的其他文章：
王伟哲在《保险研究》上发表的其他文章：
中国农民健康保险需求影响因素的灰色关联分析
彭晓博 孙祁祥
（北京大学经济学院，北京 100871）
[摘要]随着老年人口增多，农村医疗支出也会增加。未来若单靠政府投入势必会带来沉重的财政支出负担，长期将难以持续。基于这一背景，作者认为应当大力发展商业健康保险，培育市场，尽快建立起多支柱的医疗保障体系。本文从需求角度出发，认为影响农民健康保险需求的因素主要包括经济、卫生资源和社会文化等因素，并采用三因素中的代表性变量进行灰色关联分析，结果显示，卫生资源和支付能力与健康保险需求具有较强的灰色关联度。
[关键字]健康保险需求；影响因素；灰色关联分析
Grey Correlation Analysis on Factors Affecting Chinese Farmers′ Health Insurance Demands
Peng Xiao bo，Sun Qi xiang
（School of Economics,Peking University,Beijing 100871）
Abstract:Rural residents′ medical expenditure will increase notably as the surge in the elderly population.Therefore it will lead to a heavy burden on government′s budget if the increase in healthcare expenditure was solely born by the government.The authors suggested,as a consequence,the importance of developing a multipillar health insurance system,which should include government subsidized health insurance as well as commercial health insurance,should be recognized.The authors analyzed three factors which were hypothesized to be correlated with farmers′ healthcare demands,which included economic factors,healthcare resource factors as well as social and cultural factors.Using a number of variables measuringthe above three factors,the authors conducted a Grey Relation Analysis.The results showed that farmers′ health insurance demand was significantly correlated with economic factors ,as well as healthcare resource factor.
Key words:health insurance demand;healthcare;Grey Relation Analysis
彭晓博在《保险研究》上发表的其他文章：
孙祁祥在《保险研究》上发表的其他文章：
中国保险市场对外开放的重大议题与政策选择：2012～2020
聂建亮1,3,4 叶涛1.3 王俊1.3.4 史培军1.2.3
（1北京师范大学地表过程与资源生态国家重点实验室,北京 100875；2.京师范大学地表过程与资源生态国家重点实验室,北京 100875;3.民政部/教育部减灾与应急管理研究院,北京 100875；4.中国人民财产保险股份有限公司,北京 100022）
[摘要]科学精算费率是保险经营的重要前提，是我国农作物保险可持续性的基本保障，是充分发挥财政资金杠杆效果的基础。本文在辨析农户尺度多灾种产量保险与区域产量指数保险差异的基础之上，发展了一套基于抽样大田产量序列数据的农作物多灾种产量险费率定价方法。通过收集省级尺度的农作物统计单产序列和农业气象站点记录的抽样大田单产序列数据，运用该定价方法测算了我国31个省[HTSS]（直辖市、自治区）[HTK]的水稻、小麦和玉米的纯费率。结果证明，该方法具备较强的可操作性，模型测算的结果可以为有关部门提供参考。
[关键字]多灾种产量险；费率厘定；产量统计模型
Rating Multiperil Crop Insurance Premium Based on Yield Simulation Model at Double Scales
Nie Jian liang1,3,4,Ye Tao1,3，Wang Jun1,3,4,Shi Pei jun1,2,3
[JP4]（1.Beijing Normal University State Key Laboratory of Earth Surface Processes and Resource Ecology,Beijing 100875; 2.Ministry of Education Key Laboratory of Environmental Changes and Natural Disasters,Beijing 100875; 3.Academy of Disaster Reduction and Emergency Management Ministry of Civil Affairs & Ministry of Education,Beijing 100875; 4.The People′s Insurance Company of China,Ltd.,Beijing 100022））
Abstract:Pricing the product actuarially is the prerequisites for developing crop insurance programs.It will guarantee the sustainability of the program and allow government subsidy to work efficiently.This study clarified the differences between multipleperil crop insurance （MPCI）and areabased yield index insurance,and developed a new MPCI premium rating method based on the yield data of sampling crop fields.For empirical analysis,two kinds of yield time series data were collected,including the provincial statistical yield series （regional scale）and sampled farmlevel yield series recorded by agrometeorological stations （field scale）.The proposed model was employed to rate the net premium of rice,wheat,and corn insurance for 31 provinces.The results showed that our method was viable and robust.The net premium rates based on our model could be a reference for relevant institutions.
Key words:multipleperil crop insurance;premium rating;yield simulation model
王俊在《保险研究》上发表的其他文章：
史培军在《保险研究》上发表的其他文章：
保险公司可转债担保费率的厘定问题
林勇1 程志富1 李巍1.2
（1.西北师范大学经济管理学院，甘肃 兰州730070;2.武汉大学经济与管理学院，湖北 武汉430072）
[摘要]被担保的保险公司在破产后，可能会伴随出现资不抵债的困境。此时，不同债权人对于保险公司剩余资产的清偿次序是不同的。依据《破产法（2007）》对清偿顺序的规定，将保险公司可转债担保分为拥有优先清偿权的普通转债担保和拥有次级优先清偿权的次级转债担保，并推导出展期视角下的两类担保定价公式。采用数值积分求得担保的近似解，并运用二叉树及蒙特卡洛模拟等方法对解的准确性进行检验；再比较分析其理论值和市场数据间的异同。最后，对资产负债比、波动率等重要因子相继进行静态、比较静态以及动态分析并给出了相应的结论。
[关键字]可转债担保；次级可转债；清偿顺序；债务展期
The Issue of Determining Pricing Rates of Guarantees for Insurance Companies′ Convertible Bonds
——Based on “CIRC Issued （2012）No.45”
Lin Yong 1,Cheng Zhi fu 1,Li Wei 1,2
（1.College of Economics and Management of Northwest Normal University,Gansu Lanzhou 730070; 2.College of Economics and Management of Wuhan University,Hubei Wuhan 430072）
Abstract:The secured insurance corporations might become insolvent after bankruptcy.If such is the case,different creditors stand differently in order of settlement of the remaining assets.According to the provisions of the liquidation order in “Law of the People′s Republic of China on Enterprise Bankruptcy （2007）”,the convertible bonds in insurance companies were divided into the guarantees to general convertible bonds which have priorities of repayment and the guarantees to subordinated ones which have secondary right of repayment,and derive two types of convertible bond pricing formula from the twostage debt.The paper obtained the approximate solution via numerical integration method,and applied the methods of CRR and Monte Carlo simulation to test the accuracy of solution.It then compared the theoretical data with the actual market data.Finally,it carried out static analysis,comparative static analysis and dynamic analysis on the key factors such as asset liability ratio,fluctuation ratio,and etc.
Key words:convertible bonds guarantees;the subordinated convertible bonds;the order of settlement;debt rollingover
基于风险管理结构视角的保险投资策略研究
郭祥 李晨
（对外经济贸易大学保险学院，北京 100029）
[摘要]保险公司风险管理能力与监管机构监管行为对保险资金运用活动产生影响，最终确定了保险公司的最优投资策略。本文以保险公司投资活动与监管约束为分析要素，以风险管理结构涵盖保险公司风险管理能力，以包含风险管理结构的责任准备金制定表示监管行为，并定义了最优保险投资策略，进而分析风险管理结构、责任准备金制定对最优保险投资策略的内在影响机制。基于风险管理结构的责任准备金制定促使保险公司选取最优投资策略并实现相对应的风险管理结构，监管部门也获取了投资信息并增加了信息的透明性。
[关键字]投资策略；风险管理结构；责任准备金
Study on Insurance Funds Investment Strategy Based on Risk Management Structure
Guo Xiang，Li Chen
（School of Insurance and Economics of University of International Business and Economics,Beijing 100029）
Abstract:The use of funds in insurance companies is impacted by risk management capabilities and regulatory actions,which ultimately determines insurance company′s optimal investment strategy.Taking insurance company investment activities and regulatory constraints as analysis elements,this paper defined and analyzed the impacts on risk management structure and liability reserve to optimal insurance investment strategy,after taking risk management structure as risk management capabilities,and taking liability reserve based on risk management structure as regulatory behavior.Liability reserve calculation based on risk management structure prompted insurance companies to select optimal investment strategy and appropriate risk management structures.Meanwhile regulatory authority could obtain investment information and increase the transparency of information.
Key words:investment strategy;risk management structure;liability reserve
郭祥在《保险研究》上发表的其他文章：
“安保互动”机制中的博弈分析
张芳洁 柏士林
（山东大学经济学院，山东 济南 250100）
[摘要]政府、企业和保险公司进行合作，形成“安保互动”机制，以预防为主、综合管理高危企业安全生产责任风险。“安保互动”机制的利益目标是实现安全生产风险管理收益的最大化。但由于效用目标与约束有所不同，各主体为了实现各自的效用目标最大化而进行博弈，从而达到纳什均衡，促进“安保互动”机制有效运行。
[关键字]高危行业；安保；互动博弈
The Game Theory Analysis on the “Safety and Insurance Interaction” System
Zhang Fang jie,Bai Shi lin
（School of Economics of Shandong University,Shandong Jinan 250100）
Abstract:The government,enterprises and insurance companies cooperate to prevent and comprehensively manage production safety liability risks in high risk industries through the “safety and insurance interaction” mechanism.The utility goal is to achieve maximized return of safe production risk management.But due to the varied objectives and constraints,and in order to achieve the goal of utility maximization separately,all parties involved play the games to achieve the Nash equilibrium,and promote the effective operation of the “ safety and insurance interaction” mechanism.
Key words:high risk industry;safety and insurance interaction;the game theory
张芳洁在《保险研究》上发表的其他文章：
保险标的转让效力与立法约束研究——兼论《保险法》第49条之立法缺陷
岑敏华 张伟 罗向明
（广东金融学院，广东 广州 510521）
[摘要]新《保险法》实施近三年来，财产保险标的转让后，保险合同当然转让还是通知转让，转让后风险程度发生的变化程度和受让人是否拥有保险利益等引起不少争议。本文从海上保险与财产保险的立法理念和实践出发，探讨保险标的转让在海上保险、财产保险和强制保险业务实践的不同表现，认为不同业务或险种应适用不同的法律体系，法律适用的基本准则应遵循特别法优先于普通法的原则，法律规范和保险条款必须具体完整、严谨和不产生歧义才能真正保护保险消费者的合法权益。
[关键字]保险标的转让；危险程度；保险利益效力；海上保险理论
Effectiveness of Transfer of Subject Matter Insured and Legislative Constraints
——Based on the Legislative Defects of Article 49 of “Insurance Law”
Cen Min hua,Zhang Wei,Luo Xiang ming
（Guangdong University of Finance,Guangdong Guangzhou 510521）
Abstract:Although the new Insurance Law has been in force for 3 years,there are still a lot of controversies regarding contract transferability.The specific questions are that whether the insurance contract is transferred automatically or conditionally after the property transfer of the subject matter insured,what if the degree of risk changes after the transfer,and whether the transferee has an insurable interest as well.This paper explored the different operations of property transfer in the business of marine,property and compulsory insurance based upon the concepts and practices of marine insurance and property insurance legislation.It concluded that different lines of insurance should apply a different legal system,and that,as a basic norm of law,the special law should take precedence over common law,and the legal norms and insurance terms must be specific and rigorous and unambiguous in order to effectively protect the legitimate rights and interests of insurance consumers.
Key words:transfer of the subject matter insured;degree of risk change;effectiveness of the insurable interest;marine insurance theory
岑敏华在《保险研究》上发表的其他文章：
罗向明在《保险研究》上发表的其他文章：
国外保险公司治理研究：主题、逻辑与展望
张扬1 郝臣1.2 李慧聪1
（1.南开大学公司治理研究中心，天津 300071;2.南开大学商学院，天津 300071）
[摘要]保险公司治理不是公司治理理论的简单应用，而是公司治理与保险行业特殊性的有机结合。本文从不同组织形式保险公司治理的比较、股东治理、董事会治理、高管治理、监管与非监管团体的监督作用以及治理与绩效关系等方面系统梳理了国外保险公司治理的相关研究成果，提出保险公司治理的研究逻辑，即保险公司经营的特殊性是保险公司治理研究的逻辑起点，经营特殊性决定了治理目标的特殊性，进而治理结构与机制上与一般公司也不相同，而合理控制风险承担是保险公司治理目标特殊性的重要体现，也是保险公司治理的核心，并对未来的研究方向做了展望。
[关键字]保险公司；公司治理；风险承担；治理逻辑；文献综述
Research on Corporate Governance of Foreign Insurers
——Theme,Logic and Prospect
Zhang Yang1,Hao Chen 1,2 ,Li Hui cong 1
（1.Corporate Governance Research Center of NankaiUniversity,Tianjin 300071;
2.Business School of Nankai University,Tianjin 300071）
Abstract:Insurers′ governance is a combination of general corporate governance theory with the insurance industry particularity.This paper systematically sorted out the research on foreign insurers′ governance covering comparison of governance between different forms of organization,shareholding,boards,executives,the supervisory role of regulators and nonregulatory bodies and the relation between governance and performance.The paper put forward the research logic on governance,which held that the special nature of insurer′s operation was the starting point for research on insurer′s governance.The operational uniqueness determined the particularity of governance objectives,and accordingly the governance structure and mechanisms were not the same as the general cases.Reasonable level of risk taking was an important manifestation and the core requirement of the insurers′ governance.This paper also pointed out the future research directions.
Key words:insurance company;corporate governance;risk taking;governance logic;literature review
郝臣在《保险研究》上发表的其他文章：
李慧聪在《保险研究》上发表的其他文章：
公共养老金体系偿付能力评估方法评析
王晓军
（中国人民大学应用统计科学研究中心，北京 100872）
[摘要]随着全球人口老龄化的加剧和人口长寿风险的增强，世界各国的公共养老金体系普遍面临日益严重的支付压力，制度的偿付能力和持续发展面临巨大挑战。但实践中，对于如何评估公共养老金体系的偿付能力还没有形成全球一致性的原则与方法，我国在这些方面的理论研究与实践经验基本上处于空白状态。本文将在文献学习和国际经验对比分析的基础上，对国际上两种代表性的公共养老金体系偿付能力评估模型进行评析，以期为我国基本养老保险偿付能力评估系统的建立提供参考。
[关键字]公共养老金体系；偿付能力；可持续发展
A Study on Models for Solvency Evaluation of Public Pension Systems
Wang Xiao jun
（Center for Applied Statistics ofRenmin University of China,Beijing 100872）
Abstract:For public pension systems,their solvency and sustainability have proved to be the most important issues when many countries worldwide are facing significant fiscal challenges from population ageing,but there are not recognized principles and methods to tackle this problem.There are few theoretical study and experience in China.In this paper,we tried to study the concepts,principles and methods for evaluation of solvency and sustainability of public pension systems through literature studies and experience analysis.For the models of evaluation,we focused on the comparative analysis of two typical public pension systems in the world and then gave some suggestions for China.
Key words:public pension systems;solvency;sustainability
王晓军在《保险研究》上发表的其他文章：
Lee-Carter模型在中国城市人口死亡率预测中的应用与改进
中国城镇养老保险制度:历史评析、现实问题与解决思路
肖传江 廖海亚
（西南财经大学中国西部经济研究中心，四川 成都 610074）
[摘要]按改革的主要内容，我国城镇养老保险制度的发展可以分成四个时期。对制度合理性和局限性分析应该放在历史时空中进行。解决问题的方案必须考虑现实国情，在没有解决相关问题之前，应慎重对待建立职业年金和实行弹性退休制度；社保基金保值增值的最好方式是尽快建立社保银行。同时，应根据养老基金积累函数和公平性原则，科学确定缴费比例；根据“累积效应”的伦理原则，实行按工资等级分类缴费制度；根据公平性和激励性原则，统筹基金应适当补助个人账户，个人最终承担的缴费比例不能因身份差异而有异。
[关键字]城镇养老保险制度；个人账户；社会统筹；缴费比例
China′s Urban Social Pension System: Historical Assessment,Current Problems and Solution Thoughts
Xiao Chuan jiang,Liao Hai ya
（Research Center for Economy in China′s Western Regions,Southwestern University of Finance and Economics,Sichuan Chengdu 610074）
Abstract:According to the contents of the reform,the development of the urban social pension system falls into 4 periods.Therefore,the analysis on the limitedness of the system should be casted against the historical dimension.The solutions to the problems should incorporate a full consideration of the specific social situations.Before we have settled relevant issues,we should be prudent towards the establishment of the enterprise annuity system and adoption of flexible retirement policy.The best way to maintain and appreciate the value of social security fund is to establish the social security bank.At the same time,we should determine the appropriate contribution ratio according to the pension fund accumulation function and the principle of fairness,adopt the differentiated contribution system according to one′s salary ranks which is compatible with the ethical principle of the “accumulation effects”,and use the pooling fund to subsidize individual accounts in line with the principle of fairness and incentivization so that the contribution ratio born by individuals will not differdue to with their identities.
Key words:urban social pension system;individual accounts;social pooling;contribution ratio
廖海亚在《保险研究》上发表的其他文章：
养老保险覆盖面扩大:现状、挑战及政策选择
吴永求
（重庆大学经济与工商管理学院，重庆 400044）
[摘要]扩大覆盖面是当前养老保险改革的重点任务，本文在已有研究成果的基础上，对我国城乡养老保险的参保率进行了测算，分析了当前养老保险覆盖面存在的主要问题，并从制度碎片化、劳动成本效应、财务可持续性、收入差距以及逆向选择五个方面分析养老保险扩面所面临的挑战。最后根据国外发达国家的经验，设计了未来养老保险改革目标与实现路径，并提出近期能够实施的可行措施。
[关键字]养老保险；覆盖面；结构性矛盾；碎片化
Pension Coverage Expansion: Current Situation,Challenges and Policy Selection
Wu Yongqiu
（Chongqing University Economics and Business Administration,Chongqing 400044）
Abstract:Expanding pension coverage is the primary task for the social security reform in China.Based on existing researches,this article calculated the participation rate of pension insurance in China and analyzed existing problems regarding the coverage of the social pension system.The paper elaborated on five major challenges that we might confront in expanding pension coverage,namely,system fragmentation,rising labor cost,financial sustainability,income gap and adverse selection.Finally,the article proposed the reform targets,how to achieve these target sand feasible nearterm measures according to other country′s experiences.
Key words:pension insurance;coverage;structural conflict;fragmentation
事业单位推行职业年金制度相关问题分析
游春
（中国社会科学院社会学研究所，北京 100732）
[摘要]随着我国人口老龄化加剧及各事业单位从业人数不断增加，退休养老保险成为社会一大问题。为了缓解因此而产生的政府财政支出压力，改变我国事业单位与普通企业不同的养老保险制度的格局以促进社会公平，国务院于2009年初开始在全国五省市开始事业单位职业年金试点工作，但目前实施进度慢，效果欠佳。本文分析了我国职业年金实行初期存在制度对接、事业单位资金不足和规划不够等问题，并提出了一系列措施建议，以促进职业年金能在试点初期有所成效，进而为其能够在全国全面推广打下基础。
[关键字]职业年金；事业单位；养老保险
Relevant Issues on Adopting Occupational Annuity in Public Institutions
You Chun
（1．Institute of Sociology of Chinese Academy of Social Sciences，Beijing 100732）
Abstract:Due to the increasing of the number of employees in public institutions and the continuous aging of population,retirement pension insurance is becoming a big social issue in China.In order to alleviate the resulting government spending pressure and change the different pension insurance systems between public institutions and general corporates,which will promote social equity,the State Council started to reform the occupational annuity system of public institutions in five provinces and cities in early 2009,but the current progress of the reform is ineffective and slow.This paper analyzed the problems in implementing China′s occupational annuity system in the early stage which mainly related to system interfacing,insufficient funds and inadequate planning in public institutions and so on.At last,this paper recommended a series of measures in order to effectively promote the occupational annuity system,which would lay the foundation for nationwide rollingout.
Key words:occupational annuity;public institutions;pension insurance
游春在《保险研究》上发表的其他文章：