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伴随新自由主义在全球兴起扩散,世界银行于20世纪90年代中期开始在世界范围内推行养老保险私有化运动,深刻影响了中国大陆以及台湾的养老保险改革的历史进程。但是现有研究对此鲜有关注。本文通过四个部分以及丰富的原始资料比较分析上述历史过程和结果。第一部分首先讨论新自由主义的兴起和世界银行推行的全球养老保险私有化运动,之后介绍中国大陆和台湾改革前的养老保险制度。第二部分分析20世纪80年代以来中国大陆的养老保险改革,揭示中国大陆在80年代深受国际劳工组织的影响,在过渡期(1989—1995)则受新加坡中央公积金模式的影响,1995年之后深受世界银行及其推行的“三支柱模式”影响,最终全面采纳了基于个人账户的养老保险制度。第三部分讨论台湾的养老保险改革(即“国民年金”和劳工退休金改革),揭示台湾在1995年之后受到新自由主义以及世界银行“三支柱模式”的影响,虽采纳了基于个人账户式的劳退金制度,却坚持了社会保险式的“国民年金”制度。第四部分比较分析并总结新自由主义对中国大陆和台湾的养老保险改革的影响。
With the rise and proliferation of neo-liberalism in the world, the World Bank started to push the privatization of pension insurance around the world in the mid-1990s, which has a profound impact on the historical reform of pension insurance in mainland China and Taiwan. However, little attention has been paid to the existing research. This article compares and analyzes the above historical process and results through four parts and a wealth of original data. The first part begins with a discussion of the rise of neo-liberalism and the global pension privatization campaign launched by the World Bank. It then introduces the pension insurance system in mainland China and Taiwan before the reform. The second part analyzes the reform of pension insurance in mainland China since the 1980s. It reveals that mainland China was greatly influenced by the ILO in the 1980s. In the transitional period (1989-1995), it was affected by the Central Provident Fund of Singapore. After 1995 Influenced by the World Bank and its “three-pillar model”, the pension system based on personal accounts was finally fully adopted. The third part discusses the reform of Taiwan’s pension insurance (that is, the “national pension” and the reform of the labor pensions) and reveals that Taiwan has been influenced by neoliberalism and the “three-pillar model” of the World Bank since 1995. Although it adopted Based on the personal account-based pension system, it insisted on the social security-type “national pension” system. The fourth part compares and summarizes the impact of neoliberalism on the pension reform in mainland China and Taiwan.