我国养老保险统筹制度的历史演进、运行逻辑与改革路径  

Evolution,Operational Logic,and Reform Path of China's Unified Pension System

作　　者：房连泉[1] FANG Lianquan(School of Government,University of Chinese Academy of Social Sciences,Beijing 100102)

机构地区：[1]中国社会科学院大学政府管理学院,北京100102

出　　处：《经济纵横》2024年第3期80-88,共9页Economic Review Journal

基　　金：国家社科基金重点项目“加快建立基本养老保险全国统筹制度的改革路径研究”(编号:20AGL027)的成果。

摘　　要：自20世纪90年代基本养老保险制度建立以来,统筹制度一直是改革的核心问题之一。文章以资金统收统支为界定标准,考察养老保险统筹制度变迁的四个历史阶段:20世纪90年代县市级统筹的制度初创阶段,2000年以来实行省级调剂过渡制度阶段,2017年以来省级统收统支的深化改革阶段,2022年以来全国统筹制度启动实施阶段。在此过程中,养老保险统筹层次提升的动力在于国家顶层设计和地方内生需求的推动,主要的统筹政策措施包括信息化系统建设、采取激励性征收措施和实施绩效考核办法等,统筹制度运行的核心逻辑在于解决激励约束问题。2022年我国实施养老保险全国统筹以来,虽然取得一定进展,但也面临制度目标不明确、基金调剂力度受限、政策碎片化和执行难等问题。围绕解决激励约束问题这一主线,未来改革应从优化养老保险制度设计、建立全国统一信息网络、明确央地事权关系、完善激励合约和加大基金调剂力度等方面入手,最终实现全国统收统支的制度目标。Since the establishment of the basic pension system in the 1990s,the unified pension system has been one of the core issues in reform of China's pension system.With unified collection and allocation of funds as the criterion,this study examined the four stages in the evolution of the unified pension system:the initial stage of establishment of the unified pension system at the county and city levels in the 1990s,the tran-sition stage of implementing the provincial pension system since 2000,the reform stage of unified provincial collection and allocation since 2017,and the stage of launching and implementing the national pension system since 2022.The driving force for improvement of the unified level lies in the top-level design and the local en-dogenous demand.The measures for implementing the unified pension system include reducing information asymmetry,adopting incentive measures for collection,and implementing performance evaluation.The core op-erational logic of the unified pension system is to solve the problem of incentives and constraints.Despite the progress that has been achieved since the implementation of the national unified pension system in China,2022,this system face problems such as unclear goals,limited fund adjustment,fragmented policies,and implementation difficulties under economic downturn.Focusing on solving the problem of incentives and con-straints,this paper put forward measures for the future reform.These measures include optimizing the pension system design,establishing a national unified information network,clarifying the relationship between central and local authorities,improving incentive contracts,and enhancing fund adjustment,which help to ultimately achieve national unified collection and allocation.

关 键 词：养老保险 统筹制度 激励约束 统筹层次 

分 类 号：F842.67[经济管理—保险]