基础养老金全国统筹资金安排与财政负担分析  

Analysis on the Arrangement of the National Basic Pension Fund Co-ordination and its Fiscal Burden

作　　者：庞凤喜[1] 贺鹏皓 张念明 Pang Fengxi He Penghao Zhang Nianming

机构地区：[1]中南财经政法大学财税学院 [2]湖南省常德市审计局 [3]山东省社科院财政金融研究所

出　　处：《财政研究》2016年第12期38-49,共12页Public Finance Research

基　　金：国家社科基金重大项目:宏观税负;税负结构与结构性减税研究(课题号:12&ZD044)的阶段性研究成果

摘　　要：基础养老金作为现代社会最为重要的社会保障待遇,其基本要求是对所有公民提供无歧视、无障碍、无断裂的基本福利供给,以保障每位公民在年老时获得基本均等化的养老待遇给付。但我国的实际情况是:基础养老金的统筹层次长期偏低且不统一,由此诱致一系列消极效应。其中,基础养老金中央财政责任及其承受能力的不明晰,是制约制度顶层设计方案确立及实施可操作性的关键因素。通过对我国城镇职工基础养老金全国统筹所引致的财政负担的测算评估,结果表明,中央财政有能力也应当承担起"兜底"责任,尽快实施基础养老金的全国统筹,并可通过统一征收主体、理顺分配方式、统一并适当降低缴款负担,以确保我国社会保障制度的可持续发展。As an important part of the social endowment insurance system, the basic pension benefits the largest majority of citizens nationwide in the modern society. The basic requirement of the basic pension is to provide the basic social welfare with no discrimination, no barriers and no interruption so as to ensure that every retiree enjoys the equal and fair endowment treatment in principle. However, the national co- ordination of the primary endowment insurance is at a low level and the overall planning of the social security system has not unified over a long period of time, which leads to a series of negative effects. More importantly, since the responsibilities of the central governments and the fiscal capacity for the basic pension have not been clearly clarified, it has made a direct impact on the final establishment of the top-level design for the national co-ordination of the basic pension and its implementation vulnerability for a long time. In this paper, we take the basic pension of urban employers for an example, to calculate and analyze the fiscal burden of the national co-ordination of the basic pension fund. The result shows that the central government can and should undertake the responsibility and the national co-ordination of basic pension should be implemented as soon as possible. Meanwhile, it is feasible to clarify government＇s responsibility, to unify the levy subject, to rationalize the distribution mode, to unify and reduce the social security contribute rate in order to ensure the sustainability of social security system.

关 键 词：养老社会保障 基础养老金 全国统筹 财政责任 财政负担 

分 类 号：F842.6[经济管理—保险]