中国城乡居民基本养老保险财政补贴绩效:2009—2018  

Fiscal Subsidy Performance of Basic Pension Insurance for Urban and Rural Residents in China: 2009-2018

作　　者：海龙[1] Hai Long

机构地区：[1]河南省社会工作与社会治理软科学研究基地、河南师范大学青少年问题研究中心

出　　处：《宏观经济研究》2021年第3期136-145,共10页Macroeconomics

基　　金：河南省社科规划年度项目“乡村振兴视域下农村居民基本养老保险政策实施效果研究”(2020BSH009);河南科技智库项目“后扶贫时代河南省基本公共服务治理相对贫困机理与路径研究”(课题编号:HNKJZK-2021-43C);新乡市软科学研究项目“精准扶贫背景下新乡市社会保障脱贫效应及反贫困协同治理研究”(RKX2019014);新乡市政府决策项目“新乡市产业扶贫存在的风险及对策”(B19068)的资助。

摘　　要：财政补贴是中国城乡居民基本养老保险制度的重要创新。通过构建全面的城乡居保财政补贴绩效评价指标体系,本文对2009—2018年城乡居保财政补贴绩效进行动态评估。结果发现,十年来城乡居保财政补贴的普惠性取得了长足发展,基本上实现了"应保尽保",但基础养老金补贴水平的不平衡和不充分问题较为突出,难以有效应对老年贫困。同时,个人账户财政补贴不仅未能达到"多缴多得"的正向激励效果,而且出现逆向分配问题。整体看,现行城乡居保财政补贴在一定程度上出现公平与效率的双重损失。为提升城乡居保财政补贴绩效,建议将财政补贴方式由"两头补"变为完全"补出口",可在不改变城乡居保统账结合模式的前提下,有效提升财政补贴公平性,增进财政补贴资金的利用效率。Fiscal subsidies are an important innovation in the basic pension insurance system for urban and rural residents in China. By constructing a comprehensive evaluation index system for the performance of urban and rural residential insurance fiscal subsidies, this paper conducts a dynamic evaluation of the performance of urban and rural residential insurance fiscal subsidies from 2009 to 2018. The result finds that the inclusiveness of fiscal subsidies for urban and rural residential insurance has made great progress in the past ten years, basically achieving ‘full coverage’, but the imbalance and insufficiency of basic pension subsidies are more prominent, and it is difficult to effectively deal with poverty in the elderly. At the same time, the personal account fiscal subsidies have not only failed to achieve the positive incentive effect of ‘pay more, get more’, but also have problems with reverse distribution. On the whole, the current fiscal subsidies for urban and rural housing insurance have suffered a double loss of fairness and efficiency to a certain extent. In order to improve the performance of fiscal subsidies for urban and rural housing insurance, it is suggested that the method of fiscal subsidies be changed from ‘two sides subsidies’ to full ‘output side subsidy’, which can effectively improve the fairness of fiscal subsidies and the efficiency of fiscal subsidies without changing the model of combining urban and rural residential insurance with accounts.

关 键 词：城乡居民基本养老保险 基础养老金补贴 个人账户补贴 

分 类 号：F842.67[经济管理—保险] F812.45