被征地农民养老保险与城乡居民社会养老保险整合成本分析  

An Analysis of Cost Integratedion between Land-Losing Farmers Pension Insurance and Urban-Rural Residents Pension Insurance

作　　者：陈正光[1] 骆正清[1] 陆安[1] 

机构地区：[1]合肥工业大学管理学院,安徽合肥230009

出　　处：《江西财经大学学报》2014年第3期60-68,130,共9页Journal of Jiangxi University of Finance and Economics

基　　金：安徽省教育厅人文社会科学研究项目"我国城乡居民社会养老保险基金可持续发展研究"(2012AJRW029);教育部人文社会科学研究项目"人口结构对我国职工基本养老保险制度再分配效应的影响问题研究"(13YJAZH061)

摘　　要：通过测算被征地农民养老保险与城乡居民社会养老保险整合的个人账户兜底成本和政府补贴成本,发现个人账户兜底成本增加规模约占土地出让金比例1.23%。入口缴费环节整合和出口支付养老金环节整合增加的政府补贴规模占土地出让金比例分别不超过4.2%和5.04%。被征地农民养老保险与城乡居民社会养老保险在入口缴费环节整合能防止政府出资责任虚化,同时便于养老保险关系转移接续。因此,入口缴费环节整合是被征地农民养老保险与城乡居民社会养老保险整合的优先政策选择。Through estimation of the revealling-all-the-details costs of personal accounts and government subsidies cost in the integration between land-losing farmers pension insurance and urban-rural residents social pension insurance, it is found that the increased scale of the revealling-all-the-details cost of individual accounts accounts roughly for 1.23% in the proportion of the land transferring fees. The increased government subsidies scale in the integration of the in-payment links and the integration of the out-payment pension accounts for less than 4.2% and5.04% in the proportion of land transferring fees. The integration between land-losing farmers pension insurance and urban-rural residents social pension insurance at the in-payment link can prevent the responsibility of government contributions from being blurred, while making the transferring and renewing process of pension insurance relationship easier. Therefore, the integration at the in-payment link is the preferential policy option for the integration between the land-losing farmers pension insurance and urban-rural residents social pension insurance.

关 键 词：被征地农民 养老保险 制度整合 

分 类 号：F840.613[经济管理—保险]