养老保险改革最新外文文献翻译

文献出处：Cude B. The comparative study of Endowment insurance system [J]. International Journal of Consumer Studies, 2016, 15(3):57-67.
原文
The comparative study of Endowment insurance system
Cude B
Abstract
Population aging is a common social problem facing today's world, a growing number of elderly population affects the population structure of society. How to set up this part of people's life, already became the various countries' imminent tasks. Old-age insurance system is in this situation, and constantly develop and change. Is it was originally set up in order to guarantee laborers at the labor out areas or lose the basic life after labor. Is the protection of laborer aged life? With the development of social economy, the reformation of endowment insurance are guaranteed scope expanding gradually to the various social strata of the elderly, security content is more detailed and perfect. The three countries of east Asia in the old-age insurance system has a long development process, has accumulated a lot of experience .Especially in Japan, as the aging population big country, the establishment of endowment insurance system for more than 50 years, has formed a complete old-age insurance system, until the whole world is in east Asia is very representative. South Korea in the aspect of endowment insurance has decades of reform and development, although in some respects and Japan's endowment insurance is similar, but also has its own characteristic, its according to their own actual situation to form a set of suitable own endowment insurance system. Singapore is the old-age insurance system in the world one of the typical country representative.
Keywords: East Asia; Endowment insurance; Comparative study
1 Introduction
Endowment insurance is a major project of social insurance, plays a very important role in the social security system, all countries in the world attach great importance to the construction and development of endowment insurance system. So-called endowment insurance (or endowment insurance system) is "the state and society according to certain laws and regulations, in order to solve the laborer to terminate the labor obligations stipulated by the state of working age limits, or lose labor ability for old quit the labor post after the basic life and establish a social insurance
system." This concept mainly includes the following meanings: on the second floor "endowment insurance as prescribed by the applicable objects are those that reach the legal age of old people. They are no longer participate in social production activities, or production activities is not the main content of their social life. The purpose of the endowment insurance is to withdraw from the labor in the field of old people provide the basic life need, let them have a stable life of the elderly. Endowment insurance is the social insurance as the means to achieve the goal of security."
2 The type of endowment insurance
At present, more than 160 countries and regions around the world have established the system of different types of endowment insurance, can be roughly divided into three patterns: traditional endowment insurance, the country as a whole model endowment insurance and deposit endowment insurance.
2.1 Traditional endowment insurance
Traditional endowment insurance system, is the main mode of endowment insurance, common practice in many countries in the world. It is also known as insurance fund type of endowment insurance, or employment correlation of endowment insurance. The pattern of old-age insurance system originated in Germany in 1889 promulgated the social insurance law "the elderly and disabled, after being adopted by developed countries and the east and western industrialized countries have become the mainstream in today's world of endowment insurance mode. Germany and Japan, the United States also became the representative of this type of endowment insurance. Traditional endowment insurance legislation forcing employees to join, the compulsory employers and employees, respectively the contribution rate of pay insurance fees in accordance with the relevant provisions. Countries as backing of endowment insurance, funding policy in fiscal, tax and interest. That is to say, in this pattern pension raise is borne by employers, employees, and the national two parties jointly, which accounts for most of the employer and employee, countries only a supplementary role
2.2 Countries as a whole model endowment insurance
Countries as a whole mode can be divided into two categories, namely welfare pension insurance and the national endowment insurance. Welfare pension insurance, the endowment insurance of the welfare state, just as its name implies is the welfare state is generally take the endowment insurance system. Implement the pattern is the earliest, and Sweden is the most typical
representative. Countries national endowment insurance model is based on theory of state insurance, endowment insurance is set up and implement in former Soviet Union in Eastern Europe, Mongolia and the socialist countries such as North Korea. With the collapse of the Soviet Union, basically have no state shall practice a system of this type of endowment insurance.
2.3 Deposit endowment insurance
Deposit endowment insurance, also known as the mandatory saving mode and countries the pattern is relatively small, is typical representative of Singapore's central provident fund system and Chile's completely oil increase the pension system. The characteristics of this model is that the cost of the endowment insurance fully borne by individuals and businesses, countries will not be directly funded, but through relevant policy give preferential. Set up individual account, pay the insurance fees and interest is accumulated in the personal account, one-time or hire out during retirement. The pension payment associated with individual pay insurance premium and wage income. Pension management and operations, unified management by the state set up by the institution, or non-governmental organizations authorized by the state.
3 Pension insurance system in East Asia
3.1 Japan's pension insurance system
On the whole, Japan's pension insurance is mainly composed of two levels: the first level is the national pension, that is, the basic pension insurance, which is the government operations and forced citizens to join. Its insured object covers all three major categories of insurance system in Japan's pension system: non employees (self-employed, farmers and students), employees of public and private sectors, and spouses of private sector employees. The second level is divided into large and medium-sized private enterprise employees and civil servants must join the pension and annuity Freemasonry two types. This is also the government forced to implement, the premium and personal income linked. Welfare pension insurance for the second class of insured employees in the private sector and the second class participants, and Masonic annuity insurance covers the insured of the second kind in civil servants (government civil servants and teachers). Thus, these two types of annuity is actually the first level and the second level of the combination of pension insurance. They provide not only the basic old-age insurance benefits for their own insurance, but also provide income related pension insurance. The first level of pension insurance together with the public pension. The second level is selected by individuals or enterprises free
welfare pension fund and enterprise annuity. In the system mainly includes the national pension fund, welfare pension funds and tax eligibility annuity, also known as nonpublic pension.
3.2 South Korean pension insurance system
South Korea's pension insurance system, also known as the pension system, by public and private pension two major components. Among them, the public pension according to the insured object can be divided into civil servants, soldiers, private schools to teach workers Object of special pensions, and the general working people as the object of the national pension. The private pension includes the pension system, personal pension and housing pension system. Residential pension system, also known as reverse mortgage, South Korea is a new rise of the new pension model similar to the mortgage, is not a pension insurance. The system began in July 2007, by the name of "South Korea housing finance companies," public agencies responsible for the implementation of. The content of the system is very simple, is more than 65 years of age can be owned by the residential mortgage, the South Korean residential financial companies to borrow a monthly pension, in fact, living expenses until their death. As a result of the housing as collateral, the old man is not required to repay the monthly mortgage loans, residential finance companies will be sold after the death of the mortgage to repay the loan, or by the residential successor to pay off the debt after the return of residential.
3.3 Singapore Central Provident Fund System
Singapore is also in the British colonial rule of the period of December 1953 n through the provident fund act, and in July 1955 promulgated the Central Provident Fund Act, the establishment of the central provident fund. And the formal implementation of the system was started in 1957. According to the requirements of the Central Provident Fund Act, the central provident fund system provided by the employer and the employee together in a certain proportion of wages to pay the corresponding insurance, and build a central insurance fund. The central provident fund is responsible for maintaining and increasing the value of the fund, until the workers retire or because of various reasons and lose the old ability to pay for a one-time payment to himself or his family, to protect their basic life, the central provident fund established at the beginning, is only a simple pension system, designed to participate in the civil service pension insurance system and other pension funds of all employees in Singapore to provide pension and social security. Its purpose is to make Singapore employees can save for a guaranteed retirement.
With the development of society and the improvement of people's living standards, the central provident fund system is no longer a simple pension savings, and gradually evolved into a comprehensive, including pension, housing, medical system. At the same time, the Singapore government also according to the specific circumstances of each period, the development of a number of provisions or supplementary measures to gradually improve the scope of the expansion of the fund to meet the needs of the society at that time. Now the Singapore Central Provident Fund system is divided into four aspects: retirement protection, medical security and family security. The retirement protection is the main, but also the study of the pension insurance system in this paper. At first, the scope of the central provident fund system of endowment insurance plan only limit in the same employer and time in more than a month of workers employed, not including temporary workers and independent workers, now has been extended to monthly income of $50 or more employees and a number of independent labor. The payment of provident fund is shared by the employer and the employee. The government does not grant any subsidy. It is a compulsory savings plan. There is no fixed value of the fund's contribution rate, the Singapore government will adjust the rate of the situation according to the economic development and the growth of the national wage. According to the relevant data show that from 2000-2008, the fund's contribution rate is basically stable at the level of 30%-36%. Provident fund in accordance with the purpose, respectively, in the ordinary accounts, special accounts and medical savings accounts. Among them, the special account is a retirement account, for the protection of old age after retirement.
译文
养老保险制度比较研究
Cude B
摘要
人口老龄化是当今世界各国共同面临的社会问题,越来越多的老年人口影响着社会的人口结构。

如何安置好这部分人的生活,己成为各国迫在眉睫的任务。

养老保险制度就在这一形势下产生并不断发展和变革。

其最初建立的目的就是为了保障劳动者在退出劳动领域或丧失劳动力后的基本生活。

也就是对劳动者老年生活的保障。

随着社会经济的发展,养老保险也在不断的变革,保障的范围渐渐扩大至社会各个阶层的老年人，保障的内容也更加详细和完善。

东亚三国在养老保险制度方面都有很长发展历程,累积了不少的经验。

特别是日本,作
为老年人口大国,建立养老保险制度有50多年了,已经形成了一整套完整的养老保险休系,在东亚直至整个世界都是极有代表性的。

韩国在养老保险方面也有几十年的改革和发展,虽然在某些方面和日本的养老保险有所类似,但也有自己的特点,其根据自身的实际情况形成了一套合适自己的养老保险体系。

新加坡也是世界上养老保险制度有代表性的典型国家之一。

关键词：东亚;养老保险;比较研究
1 引言
养老保险是社会保险的主要项目,在社会保障体系中具有十分重要的地位,世界各国都十分重视养老保险制度的建设和发展。

所谓养老保险(或养老保险制度)是“国家和社会根据一定的法律和法规,为解决劳动者在达到国家规定的解除劳动义务的劳动年龄界限,或因年老丧失劳动能力退出劳动岗位后的基本生活而建立的一种社会保险制度。

”这一概念主要包含以下二层含义:“养老保险的适用对象是指那些达到法律规定的退休年龄的老年人。

他们不再参与社会生产活动,或生产活动已不是他们社会生活的主要内容。

养老保险的目的是为退出劳动领域的老年人提供基本的生活需要,让他们有一个稳定的老年生活。

养老保险是以社会保险为手段来达到保障的目的。

”
2 养老保险的类型
目前,世界上已有160多个国家和地区建立了不同类型的养老保险制度,大致可分为三大模式:传统型养老保险、国家统筹型养老保险和储蓄型养老保险。

2.1传统型养老保险
传统型养老保险制度,是目前主要的养老保险模式,普遍在世界上许多国家中实行。

它又被称为投保资助型养老保险,或雇佣相关性养老保险。

该模式的养老保险制度起源于德国1889年颁布的《老年和残障社会保险法》,之后逐渐被西方工业化国家及东方发达国家所采纳,成为当今世界的主流养老保险模式。

德国、日本、美国等也成为了该类型养老保险的代表。

传统型养老保险通过立法强制雇员加入,强制雇主和雇员分别按照规定的缴费率缴纳保险费用。

国家作为养老保险的后盾,在财政、税收和利息政策上给予资助。

也就是说,在此模式中养老金的筹集是由雇主、雇员和国家二方共同承担,其中雇主和雇员占大部分,国家只起辅助作用。

2.2国家统筹型养老保险
国家统筹型模式可分为两类,即福利型养老保险和国家型养老保险。

福利型养老保险,即福利国家养老保险,就是在福利国家普遍采取的养老保险制度。

最早实行该模式的是英国,而瑞典是其最典型的代表。

（完整译文请到百度文库）国家型养老保险国家型养老保险依据的
是国家保险理论,是在前苏联时期设立并实施于东欧、蒙古及朝鲜等社会主义国家。

随着苏联的解体,基本上己经没有国家实行该类型的养老保险制度了。

2.3储蓄型养老保险
储蓄型养老保险,又称为强制储蓄模式,实行该模式的国家比较少,典型的代表是新加坡的中央公积金制度和智利的完全积累型养老金制度。

这种模式的特点是:养老保险的费用完全由个人和企业承担,国家不直接予以资助,但通过相关政策给予优惠。

设立个人账户,所缴纳的保险费用和利息都累积在个人账户上,退休时一次性或分期取出。

养老金的给付同个人所缴纳的保险费与工资收入相联系。

养老金的管理和运营,由国家设立的机构统一管理,或由国家授权的民间机构进行管理。

3 东亚三国的养老保险制度
3.1 日本养老保险制度
从总体上看,日本的养老保险主要由二个层次组成:第一层次是国民年金,即基础养老保险,这是政府运营并强制公民加入的。

它的参保对象涵盖了日本养老保险体系中的所有三大类参保者:非受雇人员(自营业者、农民和学生)、公营和私营部门的雇员、以及私营部门雇员的配偶。

第二层次分为大中型私营企业的员工和公务员必须加入的厚生年金和共济年金两大类型。

这也是政府强制实行的,保费与个人收入挂钩。

厚生年金的参保对象为第二类参保者中的私营部门雇员和第二类参保者,而共济年金的参保对象则覆盖了第二类参保者中的公务员(政府公务员和教师)。

由此可见,这两类年金实际上是第一层次和第二层次相结合的养老保险。

它们不但为各自的保险对象提供收入无关的基本养老保险金,而且还提供与收入有关的养老保险金。

其与第一层次的养老保险共同称为公共养老金。

第二层次是由个人或企业自由选择的厚生年金基金和企业年金,在制度上主要包括国民年金基金、厚生年金基金和税收适格年金等,又可称为非公共养老金。

3.2韩国养老保险制度
韩国的养老保险制度,又称为年金制度,由公立年金和民间年金两大部分组成。

其中,公共年金根据参保对象的不同又可分为以公务员、军人、私立学校教职工为
对象的特殊养老金,和以一般劳动人民为对象的国民养老金。

而民间年金则主要包括了退职金制度、个人年金及住宅养老制度。

住宅养老制度,又称为反向按揭,是韩国新兴起的一种类似与抵押贷款的养老模式,算不上是养老保险。

该制度开始于2007年7月,由名为“韩国住宅金融公司”的公共机构负责实施。

该制度的内容很简单,就是65岁以上的老人可以将自己拥有的住宅为抵押,向韩国住宅金融公司借贷每月的养老金,实际上就是生活费,直到其
死亡。

由于有住房作为抵押担保,老人没有被规定在有生之年必须偿还每月所借贷出的生活费,住宅金融公司会在其去世后出售所抵押的住房来偿还贷款,或由住宅继承人代为还清债务后归还住宅。

3.3 新加坡中央公积金制度
新加坡还处于英国殖民统治时期的1953年12月n日就通过公积金法案,并在1955年7月颁布了《中央公积金法》,成立了中央公积金局。

而这一制度的正式实施是从1957年开始的。

根据《中央公积金法》的要求,“中央公积金制度规定由雇主和雇员共同按照工资的一定比例缴纳相应的保险金,建成一个中央保险基金。

中央公积金局负责该基金的保值和增值,等到工人退休或因为各种原因而失去老丁能力的时候一次性支付给本人或其家庭,以保障其基本的生活，中央公积金建立之初,只是一个简单的养老储蓄制度,旨在为除了参加公务员养老保障体系以及其他储备基金的工作者之外的所有新加坡雇员提供养老保障及社会保障。

其目的是使得新加坡雇员能够为有保障的退休生活进行储蓄。

随着社会的发展和人民生活水平的提高,中央公积金制度己不再是单纯的养老储蓄,逐步发展演变成为一个综合性的,包括养老、住房、医疗的制度。

同时,新加坡政府还根据各个时期的具体情况,制定了一些规定或补充办法逐步完善扩大的公积金的使用范围,以适应当时社会的需要。

现在的新加坡中央公积金制度分为退休保障、医疗保障.住房保障和家庭保障四大方面。

其中的退休保障就是其主要的,也是本文所要研究的养老保险制度。

起初,中央公积金制度的养老保险计划的适用范围仅限受雇于同一雇主、时间在一个月以上的工人,不包括临时工及独立劳动者,现在范围已扩大到月收入在50新元以上的雇员以及若干独立劳动者。

公积金的缴纳完全由雇主和雇员共同分担,政府不给予任何补贴,是一种强制的储蓄计划。

公积金的缴费率没有固定值,新加坡政府会根据经济发展和国民工资增长的情况来调整费率的高低。

据相关数据显示,从2000-2008年,公积金的缴费率基本稳定在30%-36%的水平。

公积金按照用途,分别存入普通账户、特别账户和医疗储蓄账户中。

其中,特别账户即为退休账户,用于保障退休后的晚年生活。