中国基本养老保险最优财政支出规模测算——基于柯布-道格拉斯生产函数的一项研究  

The Estimation of the Optimal Financial Expenditure Scale for China's Basic Old-Age Insurance——A study based on Cobb-Douglas production function

作　　者：王翠琴[1] 李林[1] 薛惠元[2] WANG Cui-qin;LI Lin;XUE Hui-yuan(Social Work Department/Research Center for Rural Social Construction and Management,Huazhong Agricultural University,Wuhan,Hubei 430070,China;Center for Social Security Studies,Wuhan University,Wuhan,Hubei 430072,China)

机构地区：[1]华中农业大学社会工作系/农村社会建设与管理研究中心,湖北武汉430070 [2]武汉大学社会保障研究中心,湖北武汉430072

出　　处：《贵州财经大学学报》2018年第6期36-45,共10页Journal of Guizhou University of Finance and Economics

基　　金：教育部人文社会科学研究青年基金项目"机关事业单位养老保险隐性债务;基金缺口与财务可持续性研究"(批准号:16YJC630152);中央高校基本科研业务费专项资金资助项目"生育;退休和费率政策调整背景下城镇职工基本养老保险财务可持续性研究"(批准号:2017QN069)

摘　　要：以内生增长理论为基础,运用巴罗的财政支出自然效率条件和改进的柯布-道格拉斯生产函数分别对中国城镇职工基本养老保险和城乡居民基本养老保险的最优财政支出规模进行测算,发现中国城镇职工基本养老保险和城乡居民基本养老保险的最优财政支出规模分别为2. 33%和0. 81%,目前两项养老保险的财政支出皆已超过了最优财政支出规模。为缓解养老保险的财政补贴压力,保证养老保险制度的良性运行,建议落实划转国有资本充实全国社会保障基金政策,实施基础养老金全国统筹,激发城镇职工和城乡居民缴费的积极性。Based on the theory of endogenous growth,using Barrow's natural efficiency of financial expenditure and improved Cobb-Douglas production function,this paper calculates the optimal financial expenditure scale of basic old-age insurance for urban employees and for urban and rural residents in China.It finds that the optimal financial expenditure scale of basic old-age insurance for urban employees is 2.33%,while that for urban and rural residents is 0.81%.At present,the actual financial expenditures of both basic old-age insurance in China exceed the optimal financial expenditure scale.In order to alleviate the pressure of financial subsidies and ensure reasonable operation for basic old-age insurance,it is proposed to put the policy of transferring state-owned capital into National Social Security Fund to practice,implement basic pension national co-ordination and stimulate the enthusiasm of urban workers and urban and rural residents to pay contributions.

关 键 词：养老保险 城镇职工 城乡居民 最优财政支出规模 柯布-道格拉斯生产函数 

分 类 号：F840.67[经济管理—保险]