统筹层级对养老保险基金缺口的影响  

Effects of Pension Pooling Reform on Endowment Insurance Fund Gap

作　　者：王朝才 李天舒 WANG Chaocai;LI Tianshu(Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《中南财经政法大学学报》2022年第6期82-92,共11页Journal of Zhongnan University of Economics and Law

基　　金：国家自然科学基金项目“财政收入分享、地方政府官员行为与地方公共产品供给研究”(71863001)。

摘　　要：基于1995—2017年城镇企业职工基本养老保险省级统筹数据,本文实证检验了统筹层级对养老保险基金缺口的影响。研究发现,养老保险省级统筹改革能有效缓解养老保险基金缺口。此外,养老保险统筹缓解基金缺口的效果受地区内外环境影响。地区经济增长动力和财政压力会减缓统筹后养老保险基金累计结余率的提升,增加基金失衡风险;而地区养老压力会激励统筹后省级政府加强对养老保险的征管,从而缓解基金失衡风险。进一步巩固养老保险省级统筹成果,防范化解养老保险基金失衡风险,降低财政补贴压力,应继续提高养老保险统筹层级,逐步推进养老保险全国统筹;完善养老保险统筹配套制度,提高养老保险基金征管力度;此外,提高统筹层级还应因地施策,统筹考虑不同地区的发展需要。Based on the experience of provincial pension pooling reform from 1995 to 2017,this paper tests the effect of pension pooling reform on endowment insurance fund gap.It is found that the provincial pooling reform can effectively resolve the gap of endowment insurance fund.In addition,the effect is affected by the internal and external environment of the region.The economic growth power and financial competition pressure inhibit the growth of the accumulation balance rate of endowment insurance funds and increase the risk of fund imbalance.However,the pressure of regional pension makes the provincial government tighten the endowment insurance collection and management,which alleviates the risk of fund imbalance.In order to further consolidate the endowment insurance provincial pooling results and resolve the risk of fund imbalance to reduce the burden of government subsidies,it is necessary to take a series of measures.First,promoting national pooling of endowment insurance gradually.Second,improving the supporting systems and strengthening the collection and management.Third,implementing policies according to local conditions.

关 键 词：养老保险统筹 基金缺口 社会保障 财政压力 

分 类 号：F842[经济管理—保险]