杜邢晔 中文摘要 迫于人口老龄化、财政压力、家庭结构变化、全球化的压力，世界范围内，很多国家都在进行养老金制度改革。养老金制度改革的基本方向是从单一的现收现付制转向包括积累制支柱在内的多支柱体系。在缓解制度财政压力方向，改革取得的成效值得肯定。然而，进行改革的国家普遍存在养老金制度覆盖面偏低的情况，使旨在减少老年贫困、熨平生命周期消费的养老保障只能惠及部分人群，削弱了制度的社会影响，同时，参保人数较少也减弱了社会养老保险制度分散风险的能力。扩大制度的覆盖面已经引起越来越多的重视。 本文着重探讨中国社会养老保险制度改革及扩大覆盖面问题，全文共为三部分，分别是引论、论文主体及结语。 引论部分介绍养老金制度和覆盖面的基本概念、文献综述及本文内容安排。首先，概括社会养老保险制度的概念、分类及特点。然后，对养老保险制度改革的基本方向做出判断，总结各国养老金改革基本状况，指出改革中普遍的问题是制度覆盖面偏低。最后，指出本文内容安排及创新之处。 在论文的主体部分，探讨养老保险制度如何扩大覆盖面问题。首先，分析中国养老金改革的目标模式，这是扩大制度覆盖面的基础。本文分析认为，养老金改革的目标模式应是多支柱和多组成部分模式。多支柱指“5+1支柱”，在世界银行所提五支柱的基础上增加土地保障支柱；多个分块组成部分指分别存在城镇企业职工、农民工、农村社会养老保险制度及机关事业单位养老制度。 扩大覆盖面分为深度和广度两个层次。第一个层次是，如何将养老制度扩大到未覆盖人群，以使更多人受益，这是扩面的广度层次。本部分用三章内容分别探讨如何扩大城镇企业职工社会养老保险覆盖面（城保）、农民工社会养老保险覆盖面（工保）、农村社会养老保险覆盖面（农保）。城保是相对较为完善的一个分块制度，由于历史原因，参保企业多是国有企业、集体企业，应该吸引更多的三资企业、个体工商户参保。关键措施在于提高统筹层次、提高投资回报、剥离历史债务、提高基金运营效率。工保是针对具有农村户口、在城市打工这一特定历史时期的人群的养老保险制度。农民工内部存在很大异质性，因此，可以采取分层保障的措施，吸引不同层次的农民工参保。但是，关键在不同制度之间要有便利的转移渠道，个人账户的转移比较容易，社会统筹账户部分必须提高统筹层次才易于实现跨区领取。农村社会养老保险，也应设立个人账户，国家财政对个人缴款进行相应补贴，以吸引农民参保，同时加强土地流转机制，实现以土地换保障。综上，扩大覆盖面要求提高统筹层次、提高投资回报、剥离历史债务、税收减免机制、土地流转机制。第二个层次是，我国目前出现严重的逃避缴费行为，如何确保现有参保人按期如实缴纳养老保险费，这是扩面的深度层次。征缴率下降已经导致高缴费率，高缴费率导致更低征缴率，形成恶性循环。并且，低征缴率，也导致企业职工退休养老利益受到损害。需要改善制度，加强立法，确保制度内参保人按规定缴款并享受退休权益。 结语部分，指出本文的不足及进一步研究方向。 关键词：养老金改革　“5+1”支柱体系　社会养老保险覆盖面　逃避缴费行为 Abstract With the rapid population aging, fiscal pressure, the changing of family structure and globalization, many countries reform their pension systems in the whole world. The reform is from purely Pay-as-you-go system to multi-pillar system in which funded system is a important component. The reforms have had some progress in fiscal sustainability. However, the reforms are criticized for the low coverage. The new system can only benefit a small fraction of people, which mitigate the function of pension system as to reduce old age poverty and to smooth the lifetime consumption. In the mean time, lesser attendants result to a weaker risk diversification ability of the system. How to enlarge the coverage ration attracts more and more attention. This paper focuses on China’s pension system reform and extending the system coverage. It has three parts, the introduction, the body and the conclusion. In introduction, give some basic concepts and literature review. First, give an outlook the concepts, classifications and main features of social pension system. Then, point out the reform direction, summarize the basic features of reforms take place in the world, and introduce the problem of low coverage. In the main part, deal with how to extend the coverage. At first, analyze the objective pattern for China’s pension system, which is the basis for increase the coverage. It should be “5+1” pillars, that is add an “farm land pillar” on the World Bank’s 5-pillar system. And it allows several components to exist, including the system for urban enterprise employees, for peasants, for migration labor forces, and for civil servants. Extending the coverage has two directions, the deep and the wide. On one hand, extend the system to the uncovered people, which is the content of the wide. On the other hand, make sure the covered people can’t avoid contributions, which is of the deep. There will have three chapters to discuss respectively the coverage of the urban enterprise employees system, of the migration workers and of the peasants. The urban enterprise system is relatively developed one, and the attendants are mostly from SOEs. The social pooling administration level should be raised and the history legacy should be separated from the current system, which is the key policy to attract non-SOEs to join in the system. As for migration workers, they works in urban areas but have rural Hukou and there are heterogeneity among them, thus there should allow different systems to cover them. The pension system for peasants should include an Individual Account, there should be fiscal match of the individual contribution. Meanwhile, enhance the farm land circulation scheme, and create a rule that farm land should have a function as exchange of social security. As for the deep direction of coverage issue, nowadays there is severe avoidance of pension contributions in China. There is one chapter to discuss this problem. In the conclusion, point out the shortcoming of this paper and the future research field. Key words: pension reform, 5+1 pillar system, social pension coverage, contribution avoidance