摘要
日本是东亚国家中工业化最早、老龄化程度最高的国家。日本在向老龄化社会转变的过程中,建立了比较完善的年金制度,即养老保险制度。为了适应人口老龄化和经济不景气等的需要,日本年金制度又进行了多次的调整与改革。本文以制度创新的成本、收益分析为框架,考察了日本年金制度的变迁,分析了日本人口年龄结构和家庭、性别结构,认为日本"现收现付制"的年金制度存在代际间负担义务不平等、代内年金保险费缴纳不平等和性别不平等等问题。日本年金制度对我国养老保障制度完善具有一定的启示意义。
Japan is a nation of the earliest industrialization and highest degree of aged society in East Asia. During the process of development, Japan has established an integrated endowment insurance system, namely the pension system. However, it has also been requisite to reform the Japanese pension system, to accommodate the aged tendency as well as the economic depression. Within a cost-benefit framework, this paper first reviews the evolution of the system, then analyzes the conflicts arising from the structure of population age, family and gender. It is argued that Japan's "pay as you go" pension system suffers from inequity in inter-generation responsibility, intra-generation payment and gender difference. The experience of Japan's pension system may provide some meaningful implications for the construction and improvement of China's endowment insurance system.
出处
《现代日本经济》
CSSCI
2007年第5期55-59,共5页
Contemporary Economy OF Japan
关键词
制度创新
日本
年金制度
养老保障制度
平等
Institutional innovation: Japan
Pension system: Endowment insurance system: Equality