何以推进灵活就业人员养老保险扩面?——基于制度可持续性与公平性的视角  

How Can Urban Workers’Pension Insurance Be Expanded to Flexi-Employed Persons?--Based on the Perspective of Sustainability and Equity of the Pension System and Equity of the Pension System

作　　者：王增文 李晓琳 吴健 罗佩玲 WANG Zengwen;LI Xiaolin;WU Jian;LUO Peiling(School of Political Science&Public Administration,Wuhan University,Wuhan,Hubei 430072,China;School of Health Policy and Management,Nanjing Medical University,Nanjing,Jiangsu 211166,China)

机构地区：[1]武汉大学政治与公共管理学院,湖北武汉430072 [2]南京医科大学医政学院,江苏南京211166

出　　处：《财经理论与实践》2024年第3期35-43,共9页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金(21AZD072);教育部人文社会科学规划基金(21YJA630093)。

摘　　要：采用世代交叠和精算模型,从城职保基金可持续性和养老金福利水平两个维度,考察灵活就业人员不同参保扩面方案的影响。研究发现,短期内覆盖灵活就业人员的速度越快,城职保基金可持续性越强;进一步调低缴费基数下限既可以对灵活就业人员形成缴费激励,也不会恶化基金的可持续性,但长期来看,会降低灵活就业人员的养老金福利水平。因此可根据城职保扩面速度,动态调整缴费基数下限,优先推动缴费能力达标的年轻灵活就业人员参保。The OLG model and the actuarial model of pension insurance are constructed to examine the sustainability of the pension insurance fund for urban workers and the level of pension benefits for flexi-employed persons under different expansion programs.In the short term,the faster the pension system covers flexi-employed persons,the more sustainable the pension fund will be;Further lowering the lower limit of the contribution base would create an incentive for flexi-employed persons to contribute without worsening the sustainability of the pension fund,however,in the long run,it will reduce the level of pension benefits for flexi-employed persons.Therefore,the lower limit of the contribution base can be dynamically adjusted according to the speed of expansion of the pension insurance fund for urban workers,and priority can be given to promoting the participation of young flexi-employed persons who have reached the standard of contribution ability.

关 键 词：灵活就业 世代交叠模型 缴费基数 养老保险 

分 类 号：F840.67[经济管理—保险]