老年津贴制度及其发展实践.pdf

摘 要 综观世界各国的养老保障制度内容，在总体上可以发现，不仅有缴费类型的 养老保险制度，还有非缴费类型的以财政为基础的老年福利津贴制度，如一些国 家的国民年金、高领补助等都是老年津贴制度。通过老年津贴制度在国内外的发 展实践，可以看出，作为非缴费型养老保障计划，它在世界社会保障制度中是普 遍存在的。而且它在解决老年贫困、实现老有所养和增加老年人福利等方面具有 独特的优势。要实现我国全民养老的发展目标，必须在充分发展缴费型养老保险 制度的同时，丰富补充养老保障内容，建立和完善我国的老年津贴制度，全面实 现对缴费型养老保险制度所不能覆盖群体的老有所养。 本文主要运用文献研究的方法，梳理国内外有关老年津贴制度研究的学术文 献、法律法规和相关研究成果，并对国内一些地方初步建立的老年津贴制度实践 进行分析评估。主要内容包括以下三部分： 第一部分是老年津贴制度在国外的建立与发展。主要包括对老年津贴制度在 发达国家的起源、建立和发展以及在发展中国家的发展进行介绍分析评价。 第二部分是老年津贴制度在我国的实践。包括对老年津贴制度在我国一些地 方建立的尝试进行介绍分析评价，并指出其积极意义及存在的问题。 第三部分是我国老年津贴制度的完善。分析我国养老保障制度构建中对老年 津贴制度的需求，并提出进一步建立完善我国老年津贴制度的建议。 关键词：社会福利； 老年津贴 Abstract The world over the contents of the old-age security system, in general can be found not only to pay the type of old-age insurance system, there are types of non-payment in order to finance old-age-based system of welfare benefits, such as the National Pension in some countries, high grant system are old-age benefits Old-age allowance system through the development of practice at home and abroad, it can be seen as anon-contributory pension scheme, which the social security system in the world is pervasive. And old age in poverty and achieve a sense of security and increase the welfare of the elderly, etc. has a unique advantage. China to implement the development goals of universal old-age, must pay the full development of old-age insurance-based system, the establishment and improvement of Chinas old-age pension system, the realization of the fee-based old-age insurance coverage can not be a sense of security groups In this paper, the methodology for the use of literature, from domestic and foreign literature, laws, regulations, and scholarly articles in theoretical analysis, supplemented by the assessment of practice. The main contents include the following three parts: The first part is old-age benefits system in the establishment and development abro