“城乡保”基础养老金普惠型给付的适度性分析  

A Suitability Analysis on Pratt& Whitney Payment of Fundamental Annuities Based on Urban and Rural Insurance System

作　　者：边恕[1,2] 孙雅娜[3] 黎蔺娴 

机构地区：[1]辽宁大学人口研究所,辽宁沈阳110036 [2]武汉大学社会保障研究中心,湖北武汉430072 [3]辽宁大学新华国际商学院,辽宁沈阳110136

出　　处：《辽宁大学学报（哲学社会科学版）》2016年第4期63-70,共8页Journal of Liaoning University(Philosophy and Social Sciences Edition)

基　　金：教育部人文社科重点研究基地重大项目"养老保险城乡统筹政策优化研究--基于养老金与财政动态契合的视角"(14JJD630012);教育部人文社科一般项目"新型农村养老保险制度优化下的财政适度负担水平研究"(13YJCZH003);国家自然科学基金"农村社会养老保险制度优化:基于养老金给付与财政补贴的动态契合视角"(71303101);辽宁省社科基金"基于适度给付与财政补贴动态契合的辽宁‘城乡保’制度优化研究"(L14BSH007);辽宁省财政科研基金"基于人口老龄化态势的辽宁省财政应对策略研究"(15B014)

摘　　要："城居保"和"新农保"合并后,形成了具有城乡统筹性质的新的居民养老保险制度,称为"城乡保"制度。中央财政普惠型给付是当前制度的主要亮点,也是吸引居民加入该制度的主要原因。从居民粮食消费及城乡居民的收入与消费的比较来看,中央财政普惠型给付水平具有低起点和逐步上调的特点,是与制度发展规律及社会经济发展水平相适应的,具有相对的适度性。其目标定位决定了调整指数在近期只能是主要食品消费价格指数,在长期可能会在逐步扩充食品种类的基础上,调高指数水平。国际经验表明,普惠型养老金制度具有明显的正外部性,其所占各国财政支出的比例对我国也具有参考价值。以国际一般规律为参照,我国的中央财政普惠型给付将具有更大的调整空间,并且在财政支出结构进一步优化的前提下,具有更大的承担潜力。After the merger of urban endowment insurance and the new rural endowment insurance, we formed the new whole residents endowment insurance system which is called the＂urban and rural insurance＂system. The central fiscal Pratt Whitney payment is the main advantage of the current system and is also the main reason for the residents to join the system. From food consumption and the comparison of urban and rural residents＇ income and consumption, the central fiscal Pratt Whitney payment has the characteristics of the low starting point and gradual rising; it coordinates with economic development law and social development level and has the relative suitability. The target of this system is to peg the main food consumer price index in the near future, but in the long run it will rise to higher level based on expanding the basis of the kinds of food. International experience shows that Pratt Whitney pension system has significant positive externalities, and the proportion of the national fiscal expenditure of other countries＇ also has the reference value for our country. In the international general rules for reference, our central government Pratt Whitney payment will have larger adjustment space and a greater potential to afford the payment on the premise of further optimization of fiscal expenditure structure.

关 键 词：城乡统筹 基础养老金 普惠型 财政负担 

分 类 号：F810.453[经济管理—财政学]