长期护理社会保险筹资分担机制研究——以浙江省H市政策试点为例  

Research on Long-term Care Social Insurance Funding Sharing Mechanism—Take the Pilot Policy of City H in Zhejiang Province as An Example

作　　者：刘欢 LIU Huan

机构地区：[1]浙江财经大学公共管理学院,浙江杭州310018

出　　处：《社会保障研究》2021年第2期43-54,共12页Social Security Studies

摘　　要：文章基于浙江省试点城市经验,利用ILO筹资模型估算了浙江省实施全省统筹的长期护理社会保险费率水平。结果显示,受益对象仅包含重度失能人群时整体费率最低,但当受益对象拓展到中度及以上人群时,费率有较大幅度提升,且分年龄段差异化费率可以有效化解缴费负担与待遇“倒挂”现象。筹资分担能力方面的分析结果说明:在受益对象限于重度失能人群时,以个人为缴费主体的负担较小;但当受益对象拓展后,以政府财政、企业与个人共同分担的筹资方案才是最优。对不同筹资机制进行比较的结果表明:基本医疗保险金划拨存在较大的安全风险;养老金划拨可以有效化解筹资难题,但存在城乡居民与企业职工的群体负担不公平;划拨残联基金可以充分满足需求。因此,文章尝试从实行分年龄段差异费率、多方共担缴费负担及整合有效资源等方面提出政策建议。Based on the experience of pilot cities in Zhejiang Province,the article uses the ILO funding model to empirically estimate the level of long-term care social insurance rates in Zhejiang Province.The results show that the overall rate level is the lowest when the beneficiaries only include severe disability group,but when the beneficiaries are extended to moderate and above groups,the overall rate is greatly increased,and the differentiated rate level by age group can be effective resolve the"upside down"phenomenon of payment burden and treatment.In terms of financing sharing ability,when the beneficiaries are limited to severe disability group,the burden of individuals which are taken as the main body of payment is less;but when the beneficiaries expand,the financing plan that is shared by government finances,enterprises and individuals is the best.In addition,the comparison of different financing mechanisms shows as follow:the allocation of basic medical insurance funds has a greater security risk;pension allocation can effectively solve the financing problem,but there is an unfair group burden between urban and rural residents and enterprise employees;the allocation of Disabled Person's Federation can fully meet the demand.Therefore,the article attempts to put forward policy recommendations from the perspectives of age difference rates,multi-party sharing of payment burdens and integration of effective resources.

关 键 词：长期护理社会保险 分担能力 ILO筹资模型 费率 筹资机制 

分 类 号：F27[经济管理—企业管理]