养老保险三支柱体系:实施成效、发展困境与对策研究  

Three Pillar System of Pension Insurance:Implementation Effect,Development Dilemma and Countermeasure Research

作　　者：曾益[1] 叶琪茂 Zeng Yi;Ye Qimao

机构地区：[1]中南财经政法大学公共管理学院

出　　处：《财政科学》2024年第2期80-93,共14页Fiscal Science

基　　金：国家自然科学基金青年项目“职工养老保险全国统筹对地方政府保费征缴行为的影响:机制探讨、实证检验与政策优化”(项目编号:72304283);中央高校基本科研业务经费“余缺调剂的全国统筹制度对职工养老保险财政负担的影响及优化对策”(项目编号:2722024BY018)。

摘　　要：目前我国已初步构建养老保险三支柱体系,养老保险三支柱的覆盖人数不断扩大、基金规模稳定增加、待遇水平逐年提高,企业职工基本养老保险实现全国统筹。然而,随着老龄化等问题凸显,养老保险三支柱发展存在诸多困境:城镇职工基本养老保险尚未实现法定人群全覆盖、征缴率逐年下降,第一支柱过度依赖财政补贴,机关事业单位工作人员、企业职工和城乡居民间待遇差距不断拉大,企业年金参保率不高,个人养老金“高开低走”等。基于此,本文提出尽快实现基本养老保险法定人群全覆盖、构建保费征缴激励机制、缩小群体间养老金待遇差距、通过优化税收优惠等手段促进企业年金和个人养老金的发展等政策建议,为进一步完善养老保险三支柱体系、推进共同富裕提供参考。At present,China has initially built a three-pillar system of pension insurance,the number of people covered by the three pillars of pension insurance continues to expand,the fund scale is increasing steadily,the treatment level is increasing year by year,and the basic pension insurance for enterprise employees has realized the national planning.However,with the emergence of aging and other problems,there are many difficulties in the development of the three pillars of pension insurance.The basic pension insurance for urban workers has not achieved full coverage of legal groups,and the collection rate has declined year by year.The first pillar relies excessively on financial subsidies,the treatment gap between government and public institution staff,enterprise employees and urban and rural residents has been widening.The participation rate of enterprise annuity is not high,and personal pension"came off early highs"and so on.Based on this,this paper puts forward policy suggestions such as realizing the full coverage of the statutory group of basic pension insurance as soon as possible,constructing the incentive mechanism of premium collection,narrowing the pension treatment gap between groups,optimizing tax incentives and other means to promote the development of enterprise annuity and personal pension,so as to further improve the three pillar system of pension insurance and promote common prosperity.

关 键 词：养老保险 三支柱 养老金待遇差距 参保激励机制 

分 类 号：F840.67[经济管理—保险]