养老保险全国统筹的基础养老金计发办法设计  

The Design of the Basic Pension Calculation and Payment Method for the National Overall Planning of Endowment Insurance

作　　者：毛婷 MAO Ting(Shanghai Normal University,Shanghai 200234,China)

机构地区：[1]上海师范大学哲学与法政学院,上海200234

出　　处：《江西财经大学学报》2022年第4期58-70,共13页Journal of Jiangxi University of Finance and Economics

基　　金：国家社会科学基金青年项目“农村‘双困'老年人长期照护的救助费用测算与兜底性保障政策研究”(20CSH060);上海师范大学校级人文社科研究项目“城镇职工多层次养老保险体系的适度保障水平与协同有序发展研究”(310-AC7031-21-003007)。

摘　　要：实质统一的计发办法是我国基本养老保险全国统筹的应有之义,而现行计发办法与省级统筹相适应,无法满足统筹层次进一步提升的要求。基于统筹层次提升的约束条件在现行计发办法的基础上设计三种与全国统筹相适应的计发方案,并从参保个体待遇水平不下降和地方财政负担可承受的角度对三种方案进行检验。结果表明,若以全国社会平均工资替代现行计发办法中的各地区社会平均工资,不仅能够产生较强的地区收入再分配效应,还能使得各地方政府财政补贴总额最少,可考虑以此方案推进全国统筹的实现。The substantially unified calculation and payment method is the proper meaning of national overall planning of the basic endowment insurance in China.However,the current calculation and payment method is compatible with the provincial overall planning,which cannot meet the requirements of further improvement of the overall planning level.Based on the constraints of improving the level of overall planning,this paper designs three plans for calculation and distribution that are compatible with the national overall planning on the basis of the current calculation and distribution method;and these three plans are tested from the perspective that the treatment level of the insured individuals does not decrease and the local financial burden is affordable.The results show that if the national social average wage is used to replace the regional social average wage in the current calculation and payment method,it can not only produce a stronger regional income redistribution effect,but also minimize the total amount of financial subsidies for each local government.Therefore,it is suggested to adopt this scheme topromote the realization of the national overall planning.

关 键 词：全国统筹 基础养老金计发办法 参保个体目标约束 地方财政目标约束 

分 类 号：F840.6[经济管理—保险]