职工基本养老保险“统账结合”的法理困境与制度重构  

The Jurisprudential Dilemma in the Combination Mode with Social Pooling and Individual Accounts of the EmployeesBasic Pension Insurance and Institutional Reconstruction

作　　者：王天玉 Wang Tianyu

机构地区：[1]中国社会科学院法学研究所

出　　处：《中外法学》2021年第4期1065-1084,共20页Peking University Law Journal

基　　金：国家社科基金重点项目“养老保险立法研究”(项目编号:18AFX024)的阶段性成果。

摘　　要：我国职工基本养老保险采取社会统筹与个人账户相结合的"统账结合"模式,初衷是发挥社会统筹的共济性与个人账户的激励性,但实施二十多年来已导致严重的公私混淆问题。在制度层面,个人账户是职工当期工资的强制储蓄,具有私权性,但在实践中已与社保统筹基金混同,用以支付退休职工的当期养老金,实质是个人账户的私权性被社会统筹的共济性所吸收。问题的成因在于现行模式悖离了基本养老保险的内在法理,未构建起代际契约下的"法定之债",职工与社保经办机构之间的关系不符合保险法律关系。个人账户的改革应当坚持共济性的方向,沿用"统账结合"的结构,但将个人账户与个人保费分离,个人保费存入社保统筹基金。个人账户是个人缴费记录的抽象记载,表征个人对社会共同体的贡献,以薪点形式记载。薪点是职工缴费的年度工资除以当年全国职工平均工资的数值,个人账户就是历年薪点的累加,作为计算养老金的主要依据。China's basic pension insurance has adopted the combination mode with social pooling and individual accounts,aiming to give full play to the mutual aid function of social pooling and the incentive function of individual accounts,but the implementation of this mode has led to serious confusion between public and private funding sources in the past 20 years.At the institutional level,the individual account is the mandatory savings of current wages of employees,which has the nature of private right.But in practice,it has been mixed with the social insurance pooling fund to pay the pension of retired employees,which essentially shows that the private right of the individual account has been absorbed by the mutual aid function of social pooling.The origin of this problem is that the current model is contrary to the internal legal principle of basic pension insurance,and does not build the"statutory obligation"under the intergenerational agreement,also the relationship between employees and social security agencies does not conform to the insurance legal relationship.The reform of individual account should adhere to the direction of mutual aid,and follow the structure of combination mode,but separate the individual account and individual premium,thus deposit the individual premium into the social insurance pooling fund.The individual account serves as the abstract record of individual payment experience,which represents the contribution of individual to social community and appears in the form of salary point.Salary point is the annual salary of employees divided by the national average salary of the year.Individual account is the accumulation of salary points over the years,which is used as the main basis for calculating pension.

关 键 词：基本养老保险 统账结合 个人账户 薪点 

分 类 号：F842.67[经济管理—保险]