我国城镇低收入群体养老保险适度缴费基数研究  

A Study on the Moderate Base Pay of Endowment Insurance for Urban Low-income Groups in China

作　　者：张向达[1] 方群[1] 

机构地区：[1]东北财经大学公共管理学院

出　　处：《数量经济技术经济研究》2017年第9期111-127,共17页Journal of Quantitative & Technological Economics

基　　金：国家社科基金项目(14BJL039)的资助

摘　　要：研究目标:提出一个关于城镇低收入群体的养老保险适度缴费基数实施方案。研究方法:通过建立人口结构预测模型和社会养老保险精算模型,从理论上预测养老保险缴费基数的合理区间。研究发现:预计2024~2030年,统筹账户养老保险基金收支缺口将不断拉大,城镇低、中和高收入群体存在内部不公平问题,有必要调整城镇低收入群体缴费基数,经测算当缴费基数占在岗职工平均工资的45%~50%时较为合理。研究创新:发现城镇低收入群体养老保险缴费基数的适度区间。研究价值:为改革我国城镇低收入群体的养老保险缴费制度,提高城镇低收入群体参保积极性,实现社会保障收入再分配功能,促进全面小康社会建成提供合理建议。Research Objectives： Putting forward a plan for the moderate base pay of endowment in- surance for urban low-income groups. Research Methods. Through the establishment of the population structure prediction model and the social endowment insurance actuarial model, the reasonable range of endowment insurance＇s base pay is predicted theoretically. Research Findings： During the period of 2024-2030, the income gap of endowment insurance fund of pooling accounts will continue to expand. Low, medium and high income groups have inter- nal inequity problems. It is necessary to adjust the pay base of urban low-income groups. The reasonable proportion of base pay in average wage of staff and workers is 45%-50%. Research Innovations： Finding the moderate interval of the endowment insurance＇s base pay for urban low-income groups. Research Value： Providing suggestions for reforming the pen- sion payment system of the urban low-income groups, improving the enthusiasm of the urban low-income groups to participate in pension insurance, realizing the function of social securi- ty income redistribution, and accelerating the implementation of well-off society.

关 键 词：城镇低收入群体 养老保险 缴费基数 精算模型 

分 类 号：F840.67[经济管理—保险]