国有资产收益全民分享与共同养老金制度设计  

Sharing the Profits of State-Owned Assets among the People and the Design of a Common Pension System

作　　者：杨斌[1] 黎涵 YANG Bin;LI Han(School of Economics,Xiamen University,Xiamen 361005,Fujian;Department of Audit,Fujian Provincial Government,Fuzhou 350003,Fujian)

机构地区：[1]厦门大学经济学院,福建厦门361005 [2]福建省审计厅,福建福州350003

出　　处：《厦门大学学报（哲学社会科学版）》2024年第2期121-129,共9页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家自然科学基金面上项目“国有资产收益全民分享理论探索和分益制财政体制的制度设计”(72073111)。

摘　　要：落实以全民所有制为根基的社会主义制度,必须建立现实具体的国有资产收益全民分享机制,让全体人民分享归他们所有的国有资产收益。将部分国有资产收益用于建立共同养老金制度,平等地为达到一定年龄(依据国家一般退休年龄确定)的全体老年人发放一份社会主义性质的共同养老金,是社会主义初级阶段国有资产收益全民分享的可行方式。以国有资产收益建立的共同养老金制度具有国有企业产品消费倾向增长效应,不仅为老年人提供可持续、均等和稳定的基本生活保障,还能促进国有资产保值增值,保证其自身的可持续性。并且,与直接动用国有资本补充城镇职工基本养老保险相比,建立共同养老金制度能够有效缓解基本养老保险的给付差距问题。这为构建中国特色社会主义市场经济混合养老保障体系,即共同养老金和基本养老保险相辅相成的新型养老制度,提出新思路。The establishment of a mechanism for sharing the profits of state-owned assets among the people is crucial for imple⁃menting a socialist system based on universal ownership.This mechanism ensures that all individuals can benefit from the profits generated by state-owned assets that belong to them collectively.One feasible approach to achieve this is by using a portion of the profits from state-owned assets to establish a common pension system,which provides a socialist-oriented pension equally to all eld⁃erly individuals who have reached a certain age(based on the general retirement age of the country).This system not only ensures sustainable,equal,and stable basic livelihood security for the elderly but also stimulates consumption of products from state-owned enterprises.Additionally,it helps preserve and appreciate the value of state-owned assets and ensures the sustainability of the sys⁃tem.Compared to using state-owned capital directly to supplement basic pension insurance for urban workers,the establishment of a common pension system effectively addresses the issue of payment gaps in basic pension insurance.This proposal introduces new i⁃deas for constructing a mixed pension security system in the socialist market economy with Chinese characteristics,wherein the com⁃mon pension and basic pension insurance complement each other.

关 键 词：国有资产收益全民分享 共同养老金 基本养老保险 混合养老保障体系 

分 类 号：F812.2[经济管理—财政学]