NGHIEN CQU TRAO BOI (sg03(164)-2017^ Giai bai toan an sinh xa hoi qua cac thuyet hieu qua va cong bang Ng6 Thanh Hoang* TOM TAT An sinh xa hoi (ASXH) la mpt bai lodn ma moi quoc gia tren the gi&i hien phdi doi mgt, di gidi quyet bdi todn ndy CO nhieu cdch gidi dtea tren cdch tiep can khdc ve ASXH ASXH cd hai nguyen nhan ca bdn la tu nguyen nhdn chd quan nhir hieu qud phan phoi vd cong bdng liinh te, su meo md cua tiinh te thi trucfng, qudn ly xa hpi lihong tot vd nguyen nhdn khdch quan nhu thien tai dich hoa, Sau niia tdc gid khdi qudt hoa ve ly ludn cff bdn veASXH; timra nguyen nhdn, su gdn kit giira ASXH v&i vdn de hieu qud vd cong bdng, ddnh gid vdn de ASXH hien tren the gi&i vd yeu Id a Viet Nam; tir dk xudt cdch gidi quyit van di ASXH th&i gian t&i • Tir khoa: an sinh xd hpi, thuyet hieu qud vd cong bdng, hgc thuyit kinh ti ABSTRACT Social security is a problem that every country in the world now has to deal with To solve litis problem, there are many solutions based on different approaches to social security Social security has two main causes: subjective causes like distribution efficiency and economic equity, distortion of market economy, poor social management, and objective causes like natural disasters Then, the author will summarize the basic theory of social security; find out the cause, the link between social security and the efficiency and social equity; assess the social security in the world and in Vietnam as well Based on that, the author propose propose how to solve the problem of social security in the future • Keywords: Social security, theory of efficiency and equality, economic theories Dan nhap ^ Tac gia cho rang: IJu het cac quoc gia tren tliS gidi hien deu CO -mot quoc gia khac no" Dieu c6 nghTa la g i ' \gliTa la moi qu6c gia deu co hai mat thii nhat la sir thinh virong 1101 bat boi nhung nhom ngudi giitu eo, thu hai la svr ngheo kho dai dien la lang lap b i i cimg Noi ' TS - Hoc vien Tdi cdch khac Ihco nghTa kinh tS - xa hoi miii bien gidi deu c6 "hai quoc gia" song song ton tai Co nhicu hoc tliuyet, Iiian di j m , lac pham noi ve van dd nay, ma dien hinh la tac pham "Co mot "uoc M y khac - sir ngheo kho a Hoa K y " (Mieheal Harrington, 2006) Noi ve doi ngheo, hau het " c nha nghien cim cac hoe gia chinh Tap Chi nghien cijfu Tai chinh ke toan dC-u cho r j n g : Doi ngheo la mot hien tugng kinh te - xa hoi mang tinh chat toan eau N o khong chi ton tai o eae quoc gia eo nen kinh \i kem phat trien, ma no Ion tai tai cac qu6c gia CO nen kinh t i phat t r i i n Tuy nhien, thuoc vao d i i u kien tu nhien, IhS c h i chinh tri xS hoi va d i i u kien kinh t i ciia mSi qude gia ma tinh NGHIEN CJU TRAO D | (jo 03 (164)-2017) chat, miirc ngheo doi cua tung qude gia co khac Tai lai cd hai m3t doi lap d mgt the gidi van minh nhu hien tai? Di tim cSu tra Idi tac gia sir dung hgc thuy6t kinh le hgc phiic Igi ma cu the la hgc thuyet lien quan den hieu qua va edng bang Hgc thuyet ve hi^u qua Theo hgc thuyet Pareto: hieu qua phitc Igi tdi da dat dugc "Mdt linh trang phan bd ngudn luc dat hieu qua Pareto neu nhu khdng cdn cd each phan bd ngudn luc nao khac de lam cho it nhat mdt ngudi dugc Igi hon ma khdng lam thiet hai den bat ky khac" Hgc thuyet da chiing minh dugc rang nen kinh ic dat hieu qua Pareto vdi dieu kien nen kinh te thi trudng canh tranh hoan hao hay ndi each khdc la nen kinh le khdng cd khuyet tat, khiem khuyet Tuy nhien, cho dii nen kinh te dat hieu qua Pareto di chang nCra, thi su phan phdi thu nhap no mang lai van co the bj coi Id chua thod dang Vi the mdt nhirng muc tieu chinh Irong hoat ddng ciia chinh phii Id sira ddi lai viec phan phdi thu nhdp Trong qud trinh quan ly nen kinh te - xa hdi, chinh phii phai chap nhdn danh ddi giua hieu qud va phan phdi Dieu dugc nha kinh le hgc Joseph Siigliizngudi My,dat giai Nobei Kinh le nam 2001 ly giai \d chimg minh "Chuong 4* Kinh te hgc phiic Igi - Hieu qua vd cdng bang" d tac phdm kinh dien "Kmh le hpc cdng cdng" (Joseph Stiglilz 1988) Hieu qud Pareto ehii trgng idi phuc lo'i long the, phiic Igi toi da cua toan xa hgi ma chua quan tam tdi phuc Igi tuong ddi cua timg ca nhan khac Hgc thuyet chap nhan cho ngucri giau len nhung bo mac sir ngheo di ciia ngudi khac va van coi la la sir cai thien Pareto Cac chinh phii sir dyng hgc thuyet ddng nghTa vdi viec chap nhan mdt ting Idp xa hdi cd the bi ngheo di, va dd chinh la sir danh ddi ciia hieu qua va cdng bang Day la nguyen nhan dan den khoang each chenh lech giau ngheo giiJa cac tang lop xa hgi cang cao Theo danh gia, nghien cihi ciia td chirc qude te Oxfam mgt bao cao mdi nhat cd ten la "Working for the Few", lai dien dan kinh te the gidi d Davos, Switzerland da chi thirc trang phan phdi cita cai xa hdi ciia the gidi hien vdi cac ket luan chinh bao gdm: + 1%) dan sd the gidi nam giir gan 50% lai san toan cau + Tai san ciia l%o ngudi giau nhat the gidi chiem 110 nghin ty USD, gap 65 lan tdng tai san ciia nira dudi dan sd the gidi Vay, ASXH la gi va ASXH xuat phat tir nhimg nguyen nhan ca ban nao? An sinh xS hgi Theo bach khoa toan thu ma: "ASXH cung co the chi cac chuong trinh hanh dgng ciia chinh phii nhlm thiic dSy phiic Igi cua ngudi dan thong qua cac bi|n phap hd trg dam bao quyin tiep can cac ngudn lire diy du ve thuc pham va nai tni An, tang cudng sire khde va phiic Igi cho ngudi dan ndi chung va cac nhdm cd kha nang de bj tdn thuang nhu tre em, ngudi gia, ngudi benh va ngudi that nghiep Cac dich vu cung cap ASXH thudng dugc ggi la cac djch vu xahdi" Chuong trinh ASXH cd the la: Bao hi6m xa hdi; cham sdc y te; bao hiem that nghiep, bao trg, trg cap xa hdi theo chuong trinh muc tieu, nhu hd trg cho nhimg ngudi Ij nan, trg cap tudi gia, trg cap thai san, trg cap tan tat, + Ngudi giau cang giau hem, tai My sau khiing hoang 2009 thi 1% sd ngudi giau nhdt chia se 95% tang trudng ciia nen kinh te, cdn 90% sd ngudi cdng ngheo di ASXH tae ddng tdi tat ca cac vien xa hdi, anh hudng tdi eudc song hang ciia mgi ngudi, vi ASXH la bien phap cdng cdng giup ngan chan cdc vien xa hdi tranh khdi bi lung quan ve kinh te va ve xa hdi, dam bao cho hg phat trien binh thudng Tieu liet Vice phdn phdi ciia cai xa hgi theo hudng phuc Igi toi da cho xa hdi chua quan lam tdi phuc Igi tuang ddi ciia tirng cd nhan dan den khodng cdch rat chenh lech giiia cac tang Idp xa hdi la nguyen nhan ca bdn dan tdi ddi ngheo va mat ASXH, de khac phuc tinh trang ndy cac nhd nghien ciru, cdc chinh phu can thuc hien lot van de ASXl Mau chot eiia ASXH la bao ve cac vien xa hdi tranh khdi su ciing quan \h kinh te, xa hdi bdi cac bien phdp cdng cdng, nhd nude thuc hien Gia sir da phan phdi eiia cai la edng bdng theo cdc hgc thuyet kinh te thi viee mdt ca nhan cd kha nang rai vao ciing quan la hoan loan cd th£ xay va khd du bdo trudc, bdi cd ly cd linh Tap chi nghien ciifu Tai chinh Ice toan < ^ (So 03 NGHIEN CQU TRAO DOI khach quan, chii khong chi su chu quan phan phoi kinh te mang lai, nhu: 6m dau, tai nan bat ngd, thien tai, dich hga, Cd hai ly chinh dan den ASXH khdng dugc dam bao, bao gdm: Bat cdng bang phan phdi theo quan diem kinh te va van de xa hgi phat sinh nhu; Tai nan, dm dau, tai hga, , dd he thong ASXH phai dugc nghien cim thau dao tren blnh dien ly thuyet va phai van hanh tron chu tren thuc lien Day la mdt ddi hdi cap thiet khac nhau, nhung chu yeu dugc phan loai bon quan diem/ hgc thuyet Ion, bao gom: Thuyet phan phoi theo tai san; Thuyet vi Igi; TTiuy^t binh quan ddng deu va Thuyet Rawls Thuyet phdn phoi theo tdi sdn La thuyet ung hg quan diem phan phdi thu nhap, tai san theo thj trudng canh tranh Cac nha kinh te iing hg cho thuyet cho rang vi?c phan phoi phu thudc vao quan he cung cau tren thj trudng, han che tdi da su can thiep cua chinh phu vao phan phdi lai thu nhap, cho dii tai san cd tap trung phan Idn vao tiing Idp ngudi giau nhu thuc trang da dien giai d tren Vdi ly la tai nan, thien tai, thi chiing la cd cac giai phap nhu: ddng bao hiem, trg cap, xir ly cac tinh hudng khan cap ciia nha nude va cac giai phdp bai viel khdng ban Mat tich cue cua each phan den ma di sau ly giai van de phdi la tao ddng luc canh ngudi rai vao tinh cdnh an sinh tranh thuc day thj trudng hoan khdng dugc dam bao chinh sdch phan phdi chua edng bang hao, nang suat lao ddng xa hdi ludn dugc nang cao, ciia cai ciia cac qude gia xa hgi tao lugng cang Cac thuyet cdng bang va nhanh, nhieu hon Nhung ngugc moi quan he vdi an sinh xa hgi lai each phan phdi cd nhugc Vice mat ASXH theo giae diem Idn la chua quan tam tdi kinh le cang Idn nhu da khoang each chenh lech giau phdn lich d phan tren, vay dau la ngheo giua cac tang Idp, lam nguyen nhdn trgng yeu? Cd thg sinh cdc van d£ xa hdi va lai ndi cdc chinh phii da chap nhan gay dp luc ngugc trd lai tdi cdng ddnh ddi giira tang trudng hieu ddng dd la phai thuc hien cdc qua va cdng bdng Cdc chinh bien phdp ASXH phinheodudi hieu qud theo quan Thuyet vi loi diem hieu qua Pareto tire la mien ^ Thuyet ndy dua tren ly thuyet id cd cdi bdnh ngdy cang lo ve phuc Igi xa hdi Jeremy cdn phdn phoi cdi banh dd cho ihi chua duoc ehu trgng Cac nha Bentham da xudng d the ky XIX kmh te hgc ciing da phdt hien Thuyet ndy cung cho rdng viec Idi ndy ciia nen kinh te, k£ thira phan phdi xa hdi cdn phai Ui UrcVng ndy kinh te hgc tdi da hda tdng phiic Igi xa hdi cdng cdng vd di nghien cim xem Gia sir xa hgi chi ed hai cd nhan cd nhirng cdch phan phdi eiia la A va B, thda dung ciia ca cai Irong \a hdi ndo la tot, Cho nhdn A la U^ va thda dung ca idi cd rat nhieu nha kinh te nhan B la U,^ thi viec phan phoi hoc nghien ciru theo cdc hudns xa hdi theo hgc thuya Tap chi nghien ciifu Tai chinh ke toan (164)-2017) tot nhat la bang U^ + Ug, va ham phuc Igi CO dang W = U^ + U^ Nhu vay, thuyet khdng quan tam den thda d^ng ciia A hay B ma quan tam tdi tdng phiic Igi xa hdi W - U^ + U^ phai la cue dai, din den khong quan tam la phai bdi thda dung cua ngudi A de ddi lay tang thda dung ciia ngudi B mien la ham phuc Igi W - U^ + Ug la tdi da Luc se phan phdi nhieu han cho ngudi nao cd thda dung bien tren thu nhap Idn han khdng quan tam ngudi la ai, hay ndi each khac nd phai nam tren dudng bang quan xa hgi cung cd nghia la khdng quan tam tdi ngudi A, ngudi B la giau hay ngheo Va nhu vay de dan den tinh trang ngudi ngheo cang ngheo di, nhu thue trang d dai da sd xa hgi hien tai tren the gidi Nhugc diem lan nhat cua thuyet chinh la chi quan tam tdi phuc Igi todn xa hgi tao ma chua quan tam tdi viec phan ph6i cu the cho timg ca nhan, de ddn tdi ehenh lech giau ngheo cdng Idn giu-a cdc Idng Idp xa hdi, sinh cac mau thuan xa hgi, ma dac biet la vdn de ASXH phai giai quyet cang nhi^u Thuyet binh quan dong deu Nhimg nha kinh ii theo quan diem cho rang phan phdi thu nhap xa hgi phdi cd ket cue Id thda dung bien tren thu nhap cua mgi cd nhan phdi bdng Va ham phiic loi xa hgi cd dang W = Uj - U^ = = u/theo quan diem ndy se dan den phan phdi cho cdc ed nhan xa hgi la nhu nhau,Theo chii nghTa binh quan, dieu de dan dfin triet lieu ddng luc phat trien, dgng co cua cac ed nhan lien tifin, khdng tao dgng luc cho canh tranh (jo'03 (164)-2017) Nhugc diem Idn nhat cua thuyet la triet tieu dgng lire canh tranh cua tiing ca nhan, thi trudng bj meo md, kho hoan hao, va dan tdi tdng phuc Igi xa hgi giam va cac van dk kinh te, xa hdi lai ndy sinh lam mat ASXH Thuyet Rawls Thuyet Rawls hay cdn dugc ggi la thuyet cue dai thdp nhit nha triet hgc ngudi my John Rawls dua nam 1971 Thuyit cho rang, phiic Igi cua xa hdi chi phu thugc vdo phuc Igi ciia nhCrng ngudi ngheo khd nhdt Xa hdi tdt len neu ban cai thien dugc phuc Igi ciia ngudi ngheo khd Bat ke su phan phoi thu nhap nao ma ehi iam tang phiic Igi cLia ngudi giau ma khdng lam thay ddi Igi ich ciia ngudi ngheo thi khdng cd y nghTa viec nang cao phiic Igi xa hdi NGHIEN Cljru TRAO DOI De can miic phan phoi thu nhap cac qu6c gia nhu the nao, co cdng bSng hay mat cdng bang, nha kinh t6 hgc ngudi Y la C.Gini da sii dung thudc Gini de He so Gini dugc xac djnh dua tr8n hai yeu td: Ty le dan sd cdng don den ngudi thii i; va ty le thu nhap cdng don den ngudi thii i He so Gini Idn hon hoac bang khdng, nhd han hoac bang mgt BSng khdng tiic la cdng bang tuyet doi, bang mgt tiic la bat cdng bang tuyet ddi hay ndi cdch khac he sd Gini cang tien tdi khdng thi phan anh phan phdi cdng bang, tien tdi mgt thi cdng bat cdng bang Theo Lien Hiep Qude he sd Gini d cdc quoc gia tren the gidi innh 1: Hf soGIM Theo Rawls, khdng cd su danh ddi tire la khdng the bu dap giua mirc tang ve phiic Igi ciia ngudi giau cd the bii cho xa hgi trudc phiic Igi xa hdi ciia ngudi ngheo bi giam Bieu dien tren dd thj, dudng bang quan eiia xa hdi ed dang chir L, vd ham phiic Igi ed dang' W = Min hien dugc the hien qua ban dd'HinhZ Theo ban dd hit binh ddng phan phdi thu nhlip d tren th6 gidi noi chung la tuang, ddi cao, dac biet la chau Phi nhu Cdng Hoa Trung Phi cd he sd Gini la 61.3, Nam Phi cd he sd Gini la 57.8 va Nam My nhu Peru cd he so Gini la 54.5, khu vuc cd bat binh dang cao hang dau tren thS gidi Tai chau Au cd Dan Mach la nude co he sd Gini thap nhat tire la cd su chenh lech giau ngheo thap nhat, Tai chau A cd Nhat Ban vdi he so Gini thap nhat, Viet Nam d mirc trung binh cd he sd Gini la 37 s •S lieu kit: Phan tich den day cho thay cd mdi quan he mat thiet huu ca giu-a quan diem phan phdi ciia cai cua chinh phii xa hdi va ASXH, viec phan phdi ciia cdi xa hdi khdng cdng bang dan tdi mdt ASXH va ngugc lai DS gidm bdt ganh nang \k ASXH, Chinh phii can ban hanh cdc chinh sdch thong minh hon quan diem phan phdi va ap ITinh 2: 11^ so C I M cuu cac quuc gia tren the g i ^ (MU,,MUj, Nhu vay, neu phan phdi ciia cdi \.a hgi theo hgc thuyet Rawls thi se cd Igi eho bai todn gidi quyet van de ASXH, vi van de ban ciing kinh le ciia cac cd nhdn dugc khdc phuc tdi da De xem xet thuc trang van de ASXH tren gidc kinh le ma irgng tdm Id tang irudng vd binh ddng tdc gid di ludn gidi tren gidc ihude Gini phdn phdi tiui nhdp 00 25-0 24 ||0 30-(I34 0 45-0 4') Oo 35-^13') 10 -50-0 54 Qo 40-0 44 11) 55-0 59 QN/A |>0(>0 Tap chi nghien ciifu Tai chinh ke toan < ^ (So 03 NGHIEN cufu TRAO DOI dung diing cac chinh sach phan phdi ciJa cai xa hdi, dam bao viec phan phdi ciia cai xa hgi cho cac lang Idp dan chiing dugc binh dang han ma van phat trien dugc kinh te - xa hdi cao va ben vung Theo tdi neu cac chinh phii ban hdnh cae chinh sach hudng su phan phdi ciia cai theo hgc thuyet Rawls thi han che tdi da dugc van de ASXH phat sinh vdi ly kinh le, giam dugc chi phi xa hdi, va chi'nh phu can ket hgp hai hda dugc van de phan phdi Idn ddu theo thuyet ciia cdi, ihu>ei vj Igi, tao co che dgng lue tdi da cho thj trudng canh iranh phat trien dan tdi hieu qua Pareto mang lai phuc Igi tdi da ciio xd hgi vdi vdn de phan phdi lai theo Rawls de dam bdo gidm thieu gdnh ndng vi mdt ASXH Ddy chinh la triet ly hai mat ciia vdn de neu coi phdn phdi theo cua cdi vd theo thuyet vi Igi Id mat duong ciia mgt thuc the, Lhi phdn phdi theo thuyet Rawls la mdi dm cua thuc the dd, cdc cliinh phu gidi quyet hdi hda duoc hai mat ciia vdn de thi nidi ASXH se gidm toi thieu va chi phi cho ASXH re vecuc lieu; \dn de mdt ASXH cang ndng han chiing ta thay thuc trang indl cdng bang phan phoi cu:i cai \a hoi dcdc qude gia tren ihc gioi hicn I'lial iricn kinh te thi trudng d.im bao canh tranh tu tu ho>i cac nguon luc \a hgi theo CO che till trucTng canh tranh Id mdt \u hudng tdt )cu nhien khong tranh khoi nhirng meo mo, kluiNCt tdi ciia tlij trudng, \a chmh Id vai iro ciia nhd nuoc phdn phoi ciia cdi xa lioi Phdfi phoi iheo thu>et tai s.in \a thuNci \i loi dugc cache thi trudng canh tranh thuc hien tuang ddi tdt dac biet la phan phoi ISn ddu, nhung hgc thuyet Rawls lai la mgt phuang phap dac biet him hieu cho vai trd cua chinh phii phan phdi va dac biet la phan phoi lai, la chia khda thdng minh cho giai bai loan ve ASXH Theo quan diem ciia tac gia de dam bao binh dang tdt han phan phdi va dam bao dugc ASXH mdt each tu nhien "vdi quan diem phdng hon chdng" thi cac chinh phii can van dung tdi da hgc thuyet cua Rawls phan phdi, ddm bdo quyen Igi ciia ngudi ngheo, qua dd phuc Igi xa hdi dugc ddm bao va lam giam thieu ganh nang ASXH Cac giai phap dam bao an sinh xa hoi Cae chi'nh phii cdn thuc hien ddng bg nhieu gidi phdp, dd cd cac giai phdp van dung cdc thuyet kinh te, cu the: Thtr nhat, phan phdi lan dau cdn ban hdnh tdt cdc chinh sach: (1) Tien lucmg loi thieu Trong phan phdi cdn thuc hien tdt hon nUa chinh sdch lien luang tdi thieu, day Id ehinh sdch dam bdo quyen Igi ciia nhdm ngudi ngheo nhat, vd vdn de quan trgng hon Id phdi kiem soat dugc ch6 dp lien luong tdi thi^u tren thuc tc vi rang hien vdn nhieu ngudi lao dgng lam viee cd thang met nhgc ma van bi trd vdi mirc luong idi thi^u, nhdm ndy thudng Id d vung sdu, viing xa viing hodn canh khd khdn hoac bj rai vdo cdnh khdng cd loilhoal Hien nay, ed hai quan diem ve lien lucmg tdi ihi^u quan dicm thir nhdi la chinh phu 22> Tap chi nghien cCTu Tai chinh ke toan (164)-2017) can ban hanh chinh sach tien luong tdi thi€u, quan diem thii hai cho rSng chinh phii nen bd quy dinh v^ tiSn luong toi thi^u Quan diem ciia tac gia la iing hg chinh sach tien lucmg tdi thieu, d5c biet nhung vung, nhirng qude gia cd he so Gini cao, bat cdng bang phan phdi ihu nhap Idn Tien luong tdi thieu can phan biet theo viing, mien va tham chi la nganh san xuat, kinh doanh (2) Chinh sdch bdo hiem Trong van de bao hiem can thiet ke chinh sach bao hiem xa hgi, bdo hiem y le va bao hiem that nghiep loan dan, dam bao nhdm ngudi ngheo nhat cung dugc tiep can cac loai bdo hiem nay, gidi phap tich cue dd la sir ddng gdp nhieu hem ciia chii sir dung lao dgng cho cdc loai bdo hiem ndy va chii sir dung ddng gop bdo hiem cho ngudi lao ddng thi dugc phep linh vao chi phi san xuat kinh doanh tinh thu6 thu nhap va cac nghTa vu khac Cdc chinh sach bdo hi£m la xuong song ciia bdi lodn ASXH nhung khdng phdi mgi ngudi lao dgng deu cd kha nang tham gia ddng gdp, chinh vi vay bdi loan ve phdn phdi lan dau cdn dugc giai quyet tdi da theo hudng ddy chi phi ndy cho ngudi chii sir dung lao dgng, tinh vdo gid thdnh sdn phdm, edng viec dam bdo phdn phoi Idn ddu tham gia "phdng chdng mdt ASXH" Idi da, doanh nghiep cd the se phdi nop thuc thu nhdp thap han so vdi khdng hd tro ngudi lao dgng Chi tiet htm nCra, cdn phdn loai lao dong doanh nghiep theo cdc nhdm nguy co mdt ASXH nhom ndo cd nguy CO mdt ASXH cao nhdt se duoc NGHIEN cufu TRAO DOI