中国基本养老保险高缴费低水平悖论分析  

An Analysis of the Basic Old-age Insurance's Paradox of High Contribution and Low Benefits in China

作　　者：耿晋娟[1] 

机构地区：[1]中国人民大学公共管理学院

出　　处：《中国人力资源开发》2014年第3期98-105,共8页Human Resources Development of China

基　　金：中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目成果(13XNH053)

摘　　要：中国基本养老保险制度存在一个悖论:一方面保持着较高的缴费率,但另一方面,社平工资替代率持续下降,待遇水平很低。造成中国基本养老保险制度高缴费与低水平如此失衡的直接原因,是由于缩小的缴费基数、高估的制度赡养率、内含下降的计发办法和失效的调整机制。导致这个问题的关键是转轨成本没有合理解决。中国消化转轨成本是采取"暗偿"的方式。然而,统筹账户无力支付巨大的转轨成本,透支了个账资金,个人账户"空账"运转低息记账,因此,社平工资替代率在社会平均工资的快速增长下不断下降。本文提出了解决基本养老保险高缴费与低水平并存的途径主要有:合理消化转轨成本;统账分立,做实个人账户;加强征缴管理;建立合理有效的养老金调整机制。A paradox lies in the basic old-age insurance in China that on one hand, the system maintains a higher contribution rate, on the other hand, the rate of social average wage substitution continues to drop, and benefits level is very low. The immediate causes of the paradox are narrowing contribution base, overrated rate of system support, endogenous decline in calculation formula, the ineffective adjustment mechanism. The key of this problem is that the transition cost did not reasonably solve. China solves transition cost by ＂dark repay＂ , but social pooling account is unable to pay the cost of transitiun, overdrawing individual account, so the rate of social average wage substitution continues to drop under the rapid growth of the social average wages. This article proposesthe primary solutions to the paradox are reasonable digestion of transition costs; separating form social pooling account and fully funding individual account; strengthening the collection management; establishing a reasonable and effective pension adjustment mechanism.

关 键 词：缴费率 社会平均工资替代率 制度赡养率 转轨成本 

分 类 号：F842.6[经济管理—保险]