何以缩小城镇职工和城乡居民养老金待遇鸿沟?——基于共同富裕背景的实证分析  

How to Narrow the Gap in Pension Benefits Between Urban Workers and Urban and Rural Residents?——An Empirical Analysis Based on the Context of Common Prosperity

作　　者：曾益[1] 林燚阳 Zeng Yi;Lin Yiyang

机构地区：[1]中南财经政法大学公共管理学院

出　　处：《财政研究》2024年第1期89-104,共16页Public Finance Research

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”(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”(2722024BY018)。

摘　　要：城镇职工基本养老保险和城乡居民基本养老保险共同构成我国养老保险体系,但2022年城乡居民养老金待遇仅为2456.27元每人每年,是城镇职工养老金待遇的5.68%,群体间过大待遇差距阻滞我国共同富裕目标实现。为探究如何缩小城镇职工和城乡居民养老金待遇鸿沟,本文结合宏微观数据并运用精算模型,分别以农村居民、城乡居民和城镇居民人均可支配收入的一定比例模拟提高城乡居民养老金待遇方案。研究结果显示:如果扩大养老保险覆盖面并延迟退休年龄,以农村居民人均可支配收入的30%或城乡居民人均可支配收入的50%核定城乡居民养老金,均可兼顾养老金待遇的共同富裕水平与养老保险财政负担这两方面,其中前一方案更多考虑降低养老保险财政负担,后一方案更多考虑提高养老金待遇的共同富裕水平。综上,本文研究结论为政府制定提高城乡居民养老金待遇方案提供了有益启示。The basic pension insurance for urban employees and the basic pension insurance for urban and rural residents jointly constitute China's pension insurance system.However,in 2022,the pension benefits for urban and rural residents were only 2456.27 yuan per person per year,which is 5.68%of the pension benefits for urban employees.The large benefit gap between the two groups hinders the achievement of China's common prosperity goal.Based on this,to explore how to narrow the gap in pension benefits between urban employees and urban and rural residents,this article combines macro and micro data and uses actuarial models to simulate plans to increase pension benefits for urban and rural residents by a certain proportion of per capita disposable income of rural residents,urban and rural residents,and urban residents.The research results show that if the coverage of pension insurance is expanded and the retirement age is delayed,the pension for urban and rural residents is determined based on 30%of the per capita disposable income of rural residents or 50%of the per capita disposable income of urban and rural residents.Both options simultaneously attach importance to the common prosperity of pension income and the financial burden of pension insurance.The former option focuses more on reducing the financial burden of pension insurance,and the latter option focuses more on increasing the common propersity index of pension income.In summary,this article provides useful insights for the government to formulate plans to improve the pension benefits of urban and rural residents.

关 键 词：城镇职工 城乡居民 养老金 共同富裕 财政负担 

分 类 号：F840.67[经济管理—保险]