企业职工基本养老保险基金全国统筹管理模式研究  

Research on the Fund Management Model of the National Pooling of Basic Old-age Insurance for Enterprise Employees

作　　者：杨洋[1] YANG Yang

机构地区：[1]人力资源和社会保障部中国劳动和社会保障科学研究院,北京100029

出　　处：《社会保障研究》2021年第6期3-9,共7页Social Security Studies

摘　　要：“实现基本养老保险全国统筹”是“十四五”时期我国养老保险制度改革的重大任务之一。但目前关于基本养老保险基金全国统筹的管理模式和实现路径尚未明确。本文基于对中央调剂金制度和省级统筹制度实施情况的深入了解,提出了2022年启动实施全国统筹时采取的起步模式和经过3~5年过渡后最终应实现的目标模式,并对两种模式的目标、主要制度设计、优缺点和实现路径等进行了论述。由此,对下一步推进实施全国统筹提出如下政策建议:明确原则,同步推进养老保险政策的统一规范;建立全国“垂直管理”的信息系统;增强基金预算的准确性和科学性;建立责任分担机制和激励约束相容的考核奖惩机制;进一步完善统一的社会保险公共服务平台建设等。"Realizing national pooling of basic old-age insurance"is one of the major tasks in the reform of old-age insurance system during the"14th Five-Year Plan"period in China.However,the fund management model and the realization path of the national pooling of basic old-age insurance have not yet been clarified.Based on the in-depth understanding of the implementation of the central adjustment system for enterprise employees’pension funds and the provincial pooling system,this paper proposes the starting model for the implementation of national pooling in 2022 and the final target model that should be achieved after 3~5 years of transition,and discusses the objectives,main system design,advantages and disadvantages and realization paths of these two models.At last,policy recommendations for promoting the implementation of national pooling have been put forward:firstly,clarify the principles and simultaneously promote the unification and standardization of old-age insurance policies;secondly,establish a national wide"vertical management"information system;thirdly,enhance the accuracy and scientific rationality of fund budgeting;fourthly,establish a responsibility sharing mechanism,and an assessment reward and punishment mechanism compatible with incentives and constraints;fifthly,further improve the construction of a unified social insurance public service platform,etc.

关 键 词：企业职工基本养老保险 全国统筹 基金管理模式 

分 类 号：F842.67[经济管理—保险]