以预付缴费计划扩大我国非正规就业者养老保险覆盖面  

To Increase the Coverage of Pension Insurance for Informal Workers in China with Prepaid Plans

作　　者：肖金萍[1] 胡培兆[2] Xiao Jin - ping, Hu Pei - zhao(School of Economics and Management, Zhejiang Normal University, Jinhua Zhejiang 321004） （Institute of Economics, Xiamen University, Xiamen Fujian 361005)

机构地区：[1]浙江师范大学经济与管理学院,浙江金华321004 [2]厦门大学经济研究所,福建厦门361005

出　　处：《经济纵横》2018年第3期100-107,共8页Economic Review Journal

基　　金：国家社会科学基金项目"供给侧结构性改革背景下中国制造企业结构性和谐劳动关系研究"(编号:16BGL095)的成果

摘　　要：由于非正规就业者灵活的劳动关系,试图将其纳入严重依赖于雇主收入申报的传统缴费型养老金计划,会产生高额的管理成本问题。预付缴费养老金计划由雇主预付缴费,借助缴费凭证,将融资和养老金权益的跟踪分离,既能保证稳定融资,又能使计算养老金权益所需收集的信息量最少,从而降低管理成本。该计划方便灵活且易于与其他养老金计划有效衔接。Because of the flexible labor relations of informal workers,attempts to incorporate it into traditional contributory pension plans that rely heavily on employer income declarations raise high management costs. Prepaid contribution and pension plans that are paid by employers in advance decouples financing from the tracking of individual pension rights through prepaid contribution vouchers. This pension pattern not only can secure stable financing but also reduce administrative costs by minimizing information needed to calculate pension rights. It is convenient,flexible,and easy to integrate with other pension plans.

关 键 词：非正规就业者 预付缴费 养老金计划 

分 类 号：F842.6[经济管理—保险]