共同富裕目标下我国多支柱养老保障体系研究  

Research on the Multi-pillar Pension Security System Under the Goal of Common Prosperity

作　　者：成新轩 冯潇 CHENG Xin-xuan;FENG Xiao(School of Economics,Hebei University,Baoding 071000,Hebei,China)

机构地区：[1]河北大学经济学院,河北保定071000

出　　处：《理论探讨》2022年第4期161-166,共6页Theoretical Investigation

基　　金：河北社会科学基金项目“京津冀劳动力市场一体化对农民工就业水平影响研究”(HB19GL067)。

摘　　要：多支柱养老保障体系是拓宽老年人收入渠道、缩小老年人群收入差距、实现高质量共同富裕的重要途径。如何正确处理多支柱养老保障体系改革中公共养老保障兜底功能发展滞后、个人账户空账运行、个人养老金推广困难等问题,以及在改革进程中如何平衡效率和公平关系,给老年人群通过多支柱养老保障体系构建实现共同富裕带来巨大挑战。分析借鉴瑞典、智利和美国的多支柱养老保障制度运行经验,可在进一步提高城乡居民养老待遇基础上做实个人养老账户,通过金融体系实现社会财富的有效增值及合理分配,以加大税收优惠形成有效的劳动激励机制。Multi-pillar pension Security system is an important way to broaden the income channels of the elderly,narrow the income gap between the elderly and achieve high-quality common prosperity.In the process of multi-pillar pension security reform,how to properly deal with the lagging development of public pension security,the empty account operation of personal accounts,the difficulties in the promotion of personal pension and how to balance the relationship between efficiency and fairness are urgent problems to be solved.Analysis and reference of Sweden,Chile and the United States multi-pillar pension security system experience,it can further improve the pension treatment of urban and rural residents on the basis of strengthening the personal pension account,through the financial system to achieve effective appreciation of social wealth and rational distribution,increase tax incentives to form an effective labor incentive mechanism.

关 键 词：共同富裕 多支柱养老保障体系 养老基金 

分 类 号：F840.612[经济管理—保险]