现收现付制社会养老保险的互助共济功能  

The Mutual Aid Function of Pay-as-you-go Pension Scheme

作　　者：张翔[1,2,3] Zhang Xiang(School of Public Affairs,Zhejiang University,Hanzhou 310058,China;Center of Social Welfare and Governance,Zhejiang University,Hanzhou 310058,China;Institute for Common Prosperity and Development,Zhejiang University,Hanzhou 310058,China)

机构地区：[1]浙江大学公共管理学院 [2]浙江大学民生保障与公共治理研究中心 [3]浙江大学共享与发展研究院

出　　处：《社会保障评论》2022年第6期100-115,共16页Chinese Social Security Review

基　　金：国家自然科学基金面上项目“基于参保群体寿命差异的基本养老保险收入再分配效应研究”(72174179);研究阐释党的十九届五中全会精神国家社会科学基金重大项目“发展多层次、多支柱养老保险体系研究”(21ZDA101);中央高校基本科研业务费专项资金

摘　　要：本文试图对现收现付制社会养老保险互助共济功能的内涵和外延进行诠释。通常认为现收现付制社会养老保险是特定时点上年轻和年老两代参保群体之间的代际互助共济关系。但本文认为从纵向时间维度看,短寿和长寿参保群体之间的互助共济关系才是现收现付制社会养老保险互助共济关系的本质,因为养老金待遇是依据参保者的寿命而不是其出生年代发放的。狭义的现收现付制社会养老保险互助共济功能指通过短寿和长寿参保群体间基金转移支付实现对所有参保者个体长寿风险分担的功能;广义的现收现付制社会养老保险互助共济功能还包括通过不同参保群体间实际基金转移支付实现的收入再分配功能。养老金领取年龄决定短寿和长寿参保群体比例,进而影响长寿风险分担功能和收入再分配功能。厘清长寿风险分担功能和收入再分配功能有助于减少使用互助共济功能概念时的误解。This paper attempts to explain the mutual aid function of the pay-as-you-go(PAYG)pension scheme.It is generally held that PAYG pension schemes represent intergenerational mutual aid between the younger and older generations of insured members at specific time points,but this paper argues that the mutual aid between long-lived and short-lived insured members is the essence of PAYG pension schemes,because the pension benefits are paid out according to the lifespan rather than the year of birth of the insured.In a narrow sense,mutual aid in PAYG pension schemes refers to the sharing of the individual longevity risks through fund transfers from insured members with short lifespan to those with long lifespan.In a broad sense,the mutual aid also includes income redistribution through fund transfers among dif ferent insured groups.The pensionable age determines the proportion of long-lived and short-lived insured members,and further af fects the longevity risk sharing and income redistribution functions of PAYG schemes.Clarifying these two basic functions of PAYG schemes helps to avoid the misunderstanding of the concept of mutual aid.

关 键 词：现收现付制 社会养老保险 互助共济功能 长寿风险分担功能 收入再分配功能 

分 类 号：F842.67[经济管理—保险]