现收现付养老保险全要素报酬费基拓展的经济效应  

The Economic Effects of PAYG Pension Premium Base Expansion

作　　者：金刚[1] 杨琬琨 Jin Gang;Yang Wankun

机构地区：[1]辽宁大学公共管理学院(人口研究所)

出　　处：《财政研究》2022年第12期107-122,共16页Public Finance Research

基　　金：国家社会科学基金重大项目“人口增长趋势的经济社会影响及应对研究”(22&ZD195);国家社会科学基金一般项目“人口老龄化对生育率的影响机理研究”(22BRK013);辽宁省“兴辽英才计划”(XLYC2004013)。

摘　　要：本文在内生人力资本的四期世代交叠一般均衡模型框架下,分析了现收现付养老保险制度全要素报酬费基模式(即劳动报酬与非劳动报酬共同缴费模式)的经济效应。研究发现,与传统单一劳动报酬费基模式相比,全要素报酬费基模式能够促进经济增长、提高养老保险制度运行效率并缩小收入差距,这对于完善现收现付养老保险制度、稳增长和实现共同富裕具有积极意义。在人口老龄化程度不断加深的背景下,现收现付养老保险制度应由现行的单一劳动报酬费基模式逐步向全要素报酬费基模式转变。We analyze the economic effects of the PAYG pension system with the total factor compensation premium base model(labor compensation and non-labor compensation co-contribution model) in the framework of a four-period OLG general equilibrium model of endogenous human capital.The study finds that compared with the traditional single labor compensation premium base model,the total factor compensation premium base model can promote economic growth,improve the efficiency of the pension insurance system and reduce the income gap.This has positive significance for improving the PAYG pension system,stabilizing growth and achieving common prosperity.In the context of increasing population aging,the PAYG pension insurance system should gradually change from the current single labor compensation premium base model to the total factor compensation premium base model.

关 键 词：现收现付养老保险 全要素报酬费基 经济增长 养老金替代率 收入差距 

分 类 号：F840.67[经济管理—保险]