城镇职工基本养老保险的最优缴费基数研究  

Optimal Contribution Base of Basic Endowment Insurance for Urban Workers

作　　者：呙玉红[1] Guo Yuhong(College of Economics and Management,South China Agricultural University,Guangzhou,Guangdong 510462,China)

机构地区：[1]华南农业大学经济管理学院,广东广州510462

出　　处：《金融经济学研究》2018年第4期119-128,共10页Financial Economics Research

基　　金：国家社会科学基金重大项目(15ZDA050);国家自然科学基金面上项目(71573092);广东省自然科学基金项目(2016A030313393);国家社科基金年度项目(14BSH142)

摘　　要：采用代表性个人数值模拟的研究方法,在合意精算假设的基础上,测算并比较分析了不同缴费基数边界设定方案对不同收入水平职工的全方位影响。研究表明,缴费基数的上下边界约束了低(高)收入者的最低(高)保障水平以及制度再分配的程度,即限定了低(高)收入者内含报酬率的上(下)限。中国现行缴费基数下边界设定过高,导致越是需要制度保障的低收入者其制度进入门槛越高,从而越难被制度覆盖。建议取消对缴费基数上边界的调整;在做实缴费基数的基础上,逐步取消现行城镇职工基本养老保险制度中缴费基数下边界的约束,或者将缴费基数下边界与最低工资标准对接,避免在制度设计层面对过低收入者养老保险权益的损害。Based on a numerical simulation of representative individuals and actuarial assumptions,this study performed a comparative analysis on the comprehensive impact of different contribution base boundary setting schemes on employees of different income levels. The study demonstrates that the upper and lower boundaries of the contribution base restrict the minimum（maximum） level of protection for low-（high-） income earners and the extent of institutional redistribution thus limiting the upper（ lower） boundary of the internal rate of return of low-（high-） income earners. Currently,the lower boundary of the contribution base in China is too high,leading to high entry thresholds for low earners who need the most institutional protection.This renders it difficult for the system to cover them. The study suggests that the adjustment of the upper boundary of the contribution base be cancelled. To improve the contribution base,it also suggests a gradual removal of constraints on its lower boundary in the current basic endowment insurance system for urban workers,or benchmarking its lower boundary with the minimum wage.These measures avoid infringing on the endowment insurance rights of very-low-income earners at the institutional design level.

关 键 词：城镇职工 养老保险 缴费基数边界 

分 类 号：F842.6[经济管理—保险]