养老保险融资机制的法律反思  

Legal review of pension financing mechanism

作　　者：胡川宁 HU Chuanning(School of Economic Law,Southwest University of Political Science and Law,Chongqing 401120,P.R.China;Sichuan Academy of Social Sciences,Chengdu 610072,P.R.China)

机构地区：[1]西南政法大学经济法学院 [2]四川省社会科学院

出　　处：《重庆大学学报（社会科学版）》2019年第6期138-149,共12页Journal of Chongqing University(Social Science Edition)

基　　金：中国博士后科学基金资助项目“社会保险关系二元结构研究”(2018M643400);西南政法大学统筹城乡发展制度创新研究院2015年度建设项目“城乡统筹视野下的养老保险筹资机制法律规制研究”(TCCX15YB09)

摘　　要：中国养老保险融资机制存在三重侧面,即法规文件上的“统账结合制”、实质规范上的“完全基金制”和现实运行上的“现收现付制”,表现出中国养老保险融资机制规范与事实之间存在巨大鸿沟,极大阻碍了制度的有效运行。养老保险制度应促进劳资协作和社会团结的制度目的,决定了“统账结合制”区分个人账户与统筹账户,并由用人单位承担绝大部分养老保险费率的做法,很值得商榷。尽管现收现付制在面对人口老龄化时会相对较快地表征出支付不能,但出于互助共同体的本质要求,养老保险融资机制也应恪守“保险原则”,保证资金的专款专用,以使养老保险基金能在最大程度上远离资本市场的不确定性,确保养老保险收支的稳定性,减轻政府的政治和经济风险,避免国家被资本垄断所绑架,故而现收现付制相比于基金制更为可取。在充分借鉴国外有益经验,并结合中国具体国情之后,未来中国养老保险融资机制应考虑通过废除“个人账户”,贯彻养老保险收支当期平衡,以实现单一账户制下的现收现付。There are three aspects in the financing mechanism of pension insurance in China,namely,the“combined accounting system”in regulatory documents,the“complete fund system”in substantive norms and the“pay-as-you-go system”in actual operation,showing the huge gap between norms and facts of financing mechanism of China’s pension insurance,which greatly hinders the effective operation of the system.The pension insurance system should promote the institutional purpose of labor-management cooperation and social solidarity,which determines the“combined accounting system”distinguishing between individual accounts and pooling accounts,and that employers bear most of the pension insurance rates.It is very debatable.Although the pay-as-you-go system will show a relatively rapid failure to pay in the face of population ageing,due to the essential requirements of the mutual supportive community,the pension insurance financing mechanism should also abide by the“insurance principle”to ensure that the funds are earmarked,in order to make the pension fund be far away from the uncertainty of the capital market,ensure the stability of the pension income and expenditure,reduce the political and economic risks of the government,and avoid the abduction of the state by the capital monopoly.So the pay-as-you-go system is more preferable than the fund system.Fully drawing on the beneficial experience of foreign countries and combining with China’s specific national conditions,in the future,China’s pension insurance financing mechanism should consider abolishing the“personal account”and implementing the current balance of pension insurance income and expenditure to realize pay-as-you-go under the single account system.

关 键 词：养老保险 互助共同体 统账结合制 现收现付制 基金制 

分 类 号：D922.5[政治法律—民商法学]