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 \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.\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 \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 \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