城乡居民养老保险筹资保障机制改革与财政补助结构优化  

Reform of the Financing and Security Mechanism for Urban and Rural Old-Age Insurance and Optimization of the Fiscal Subsidies Structure

作　　者：许鼎 杨再贵[2] XU Ding;YANG Zai-gui(Zhengzhou University of Aeronautics,Zhengzhou 450046;Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]郑州航空工业管理学院经济学院,河南郑州450046 [2]中央财经大学中国精算研究院,北京100081

出　　处：《江西财经大学学报》2023年第6期56-67,共12页Journal of Jiangxi University of Finance and Economics

基　　金：教育部人文社会科学重点研究基地重大项目“中国特色多层次养老保障体系研究”(22JJD790091);国家社会科学基金青年项目“交易成本视角下农地流转主体与合约治理优化匹配研究”(21CJL012);高等学校学科创新引智计划“保险风险分析与决策学科创新引智基地”(B17050);河南省高校人文社会科学研究一般项目“后脱贫时代制度性养老缓解贫困代际传递的机理、效应测度及路径优化研究”(2021-ZZJH-423)。

摘　　要：人力资源和社会保障事业发展“十四五”规划指出,要优化城乡居民养老保险筹资机制,规范个人账户计息办法,全面落实待遇确定和基础养老金正常调整机制。构建精算模型,考察城乡居民养老保险筹资与保障机制综合改革如何影响财政补助结构与补助政策导向的契合度。研究发现:统筹调整政府对缴费的补贴模式、增加集体补助、改革个人账户计息办法和加发年限基础养老金能显著提升补助结构与政策激励导向的契合度;统筹提高基础养老金增长率和高龄基础养老金会提升补助结构与政策普惠导向的契合度。敏感度测试结果稳定,基础养老金最低标准增长率、最低缴费档次和个人账户记账利率对财政补助的影响很大,其他因素的影响较小。According to the 14th Five-Year Plan for the development of human resources and social security undertakings,the financing mechanism of endowment insurance for urban and rural residents should be optimized,the interest calculation method of individual accounts should be standardized,and the mechanism for determining the benefits and the regular adjustment of basic pension should be fully implemented.By constructing an actuarial model,this paper examines how the comprehensive reform of the financing and safeguard mechanism of endowment insurance for urban and rural residents affects the alignment between the financial subsidy structure and the subsidy policy orientation.The findings show that coordinating and adjusting the government's subsidy model for contributions,increasing collective subsidies,reforming individual account interest calculation methods,and increasing the number of years of basic pension can significantly improve the compatibility of subsidy structure and policy incentive orientation,and that coordinating the increase in the growth rate of basic pension and the elderly basic pension will enhance the compatibility between the subsidy structure and the policy's inclusive orientation.The sensitivity test results are stable,and the minimum standard growth rate of basic pension,the minimum contribution grade and the accounting interest rate of individual accounts have a strong influence on the fiscal subsidy,while the other factors have a weaker influence.

关 键 词：城乡居保 财政补助 激励导向 普惠导向 

分 类 号：F840.612[经济管理—保险]