社会保险账户资产配置的再分配效应——兼论个人账户改革与养老保障制度设计  

Redistributive Effects of Asset Allocation in Social Security Accounts:Individual Account Reform and Social Pension System Design

作　　者：王慕文 张熠[1] WANG Muwen;ZHANG Yi(Shanghai University of Finance and Economics,Shanghai 200433)

机构地区：[1]上海财经大学,上海200433

出　　处：《财贸研究》2023年第4期1-10,共10页Finance and Trade Research

基　　金：国家自然科学基金项目“高速人力资本进步经济体的养老保障体系完善问题研究”(72174114)。

摘　　要：探讨当存在社会收入不平等的情况下,如何通过社会保险账户资产配置同时实现资源最优分配和提升社会公平性的目标。研究发现,利用国债置换个人账户空账既可以保留现收现付的属性,降低转型成本,也能够提高代际再分配效率,实现经济的动态有效。而社会统筹账户在养老保险制度中扮演了重要的代内再分配功能,提高统筹账户缴费率有助于缩小收入差距,增进社会公平,并在一定程度上加强我国社会保险体系在推进共同富裕过程中发挥的作用。To explore how to achieve the goals of optimal resource allocation and enhancing social equity through social insurance account asset allocation when social income inequality exists.Replacing the pension empty accounts with national debt can retain its pay-as-you-go characteristics.Moreover,this can reduce transition costs,enhance intergenerational redistribution,and achieve economic dynamic efficiency.The social insurance account plays an intragenerational redistribution role in the pension system.Raising the payment rate for the social account will help narrow the income gap and enhance social equity.This also strengthens the function of our social insurance system in promoting common prosperity.

关 键 词：社会保障 个人账户 经济增长 共同富裕 

分 类 号：F842.67[经济管理—保险] C914[社会学]