社保基金医疗保险个人账户绩效研究  

A Study on the Performance of Medical Insurance Saving Account of Social Security Fund

作　　者：初可佳[1] 卢晓哲 侯小娟 

机构地区：[1]广东金融学院保险系,广州510521 [2]中国人民大学商学院,北京100872 [3]广州农村商业银行,广州510000

出　　处：《商业研究》2015年第6期81-89,125,共10页Commercial Research

基　　金：教育部人文社科一般项目;项目编号:13YJC840005;广州市哲学社科一般项目;项目编号:13Y17

摘　　要：随着我国社会经济的发展,将绝大多数人纳入社会医疗保险的覆盖范围和"全民医保"成为社会医疗保险制度改革的新目标,个人账户的设置是否仍具有合理性,即个人账户的效率如何成为医保制度改革必须考虑的重要问题。本文基于医保个人账户对社保基金管理的贡献,通过建立计量统计模型,利用2008-2012社保年度微观数据,多维度地评估个人账户的制度绩效。研究结果显示,个人账户未能实现其制度设计初衷,未起到有利于社保基金管理的作用。因此,应逐渐弱化直至取消医保个人账户。With the development of social economy, absorbing most people into the coverage of social medical insurance and the ＂universal health care＂ has become the new target of social medical insurance system reform. Whether savings accounts settings are still reasonable has become an important problem that must be considered in the next step of medical insurance system reform. Based on the contribution of the savings accounts to the social security fund, this paper multi - dimensionally estimates the system efficiency of savings accounts by establishing econometric statistical model, and using 2008 -2012 annual micro data of social security. The results show that the savings accounts failed to achieve its system designed original intention, and didn＇t play the role of benefiting social security fund management. Therefore, we should weaken gradually till abolish medical insurance savings accounts.

关 键 词：社会保障 医疗保险 个人账户 基金管理 

分 类 号：F840.625[经济管理—保险] C93[经济管理—管理学]