深度老龄化背景下养老保险基金筹资机制的制约因素与化解路径  

The Restrictive Factors and Solutions of Endowment Insurance Fund Financing Mechanism Under the Background of Deep Aging

作　　者：许誉丹 陈少晖[2] Xu Yudan;Chen Shaohui(School of Public Administration, Fujian Normal University, Fuzhou 350108, China;School of Economics, Fujian Normal University, Fuzhou 350108, China)

机构地区：[1]福建师范大学公共管理学院,福建福州350108 [2]福建师范大学经济学院,福建福州350108

出　　处：《石家庄铁道大学学报（社会科学版）》2022年第2期1-9,共9页Journal of Shijiazhuang Tiedao University（Social Science Edition）

基　　金：国家社会科学基金重点项目“国企红利征缴比例倍增目标下的国资预算支出民生化研究”(14AGL007);国家社会科学基金青年项目“公共资源收益合理共享视角下的国有企业红利分配研究”(13CGL024);福建省社科基金项目“深度老龄化背景下福建省国资股权划转社保基金的公共福利研究”(FJ2020B032)。

摘　　要：人口深度老龄化背景下,如何保证养老保险基金的筹资能力,已经成为我国经济社会可持续发展亟待解决的现实难题。然而由于受到政策参数僵化、制度设计缺陷、权责分离等多种因素的制约,我国现行养老保险筹资机制存在着隐性债务庞大、实际缴费水平低下以及各级政府筹资责任模糊、不同地区筹资水平失衡等多个现实难点。为了化解这些现实难点,本文提出国有资本划转偿还隐性债务、施行弹性退休制度、实施强制性参保政策、以及加强对养老金征缴征管力度等针对性政策举措来完善养老保险基金的筹资机制,以应对人口老龄化水平不断提高所带来的负面效应。In the context of China’s population deep-aging process,how to ensure the financing capacity of the endowment insurance fund has become an urgent practical problem to be solved.Restricted by many factors,such as rigid policy parameters,defects in system design,separation of rights and responsibilities,there are many practical difficulties,such as China’s endowment insurance financing mechanism has huge hidden debt,low actual payment level,fuzzy financing responsibilities of governments at all levels and the imbalance of financing levels in different regions.It is needed to improve the financing mechanism of pension insurance funds through measures outside the system,such as the transfer of state-owned capital to repay hidden debts,the implementation of flexible retirement system,changing voluntary insurance into compulsory insurance policy,and strengthening the collection and management of local government pensions to cope with the negative effects brought by the increasing level of population aging.

关 键 词：深度老龄化 养老保险基金 筹资机制 

分 类 号：F840.67[经济管理—保险]