基于城乡居民基本养老保险基础养老金建立国民基础养老金:实施路径和可行性分析  

Establishing a National Basic Pension Based on the Urban and Rural Residents’Basic Pension Scheme:the Analysis of Implementation Pathway and Feasibility

作　　者：张翔[1,2] 孙源[1] ZHANG Xiang;SUN Yuan

机构地区：[1]浙江大学公共管理学院 [2]浙江大学民生保障与公共治理研究中心

出　　处：《社会治理》2024年第3期107-120,共14页Social Governance Review

基　　金：国家自然科学基金面上项目“基于参保群体寿命差异的基本养老保险收入再分配效应研究”(编号:72174179);人力资源和社会保障部2024年度重大课题“健全城乡居民基本养老保险筹资和待遇调整机制研究”(编号:RSZD2024/6)的阶段性成果。

摘　　要：本文探讨基于城乡居民基本养老保险基础养老金建立国民基础养老金的实施路径和可行性。2022年年末我国至少还有1235万人口尚未参加基本养老保险。基于城乡居保基础养老金建立完全由财政筹资的普惠式非缴费型养老金,即国民基础养老金,可以为这些人提供老年基本生活保障,防止老年贫困。如果让目前尚未参加基本养老保险的老年人无须缴费即可直接享受城乡居保基础养老金待遇,同时加快将城乡居保基础养老金提高到农村低保水平,即可逐步实现基本养老保障“人口全覆盖”。在此基础上从城镇职工基本养老保险财政补贴中按农村低保水平划出相应部分,即可建立全民统一的国民基础养老金,为多层次养老保障体系建设奠定坚实基础。本文按照2030年城乡居保基础养老金达到全国农村低保水平的目标,测算了建立国民基础养老金所需新增财政资金,研究认为通过调整基本养老保险财政补贴支出结构可以实现上述目标。This study examines the implementation pathway and feasibility of establishing a National Basic Pension based on the Basic Pension for Urban and Rural Residents in China.At the end of 2022,at least 12.35 million people were not covered by the basic pension insurance.A non-contributory National Basic Pension,fully funded by the government,can provide basic living security for the elderly and prevent poverty during old age.This study suggests allowing the elderly who are currently uninsured to directly receive the benefits of the basic pension for urban and rural residents without making contributions.Additionally,it advocates for accelerating the increase of this pension to the level of the rural minimum living standards,thereby achieving“full population coverage”for basic pension security.This study proposes reallocating a portion of annual government subsidies from the Urban Employee Basic Pension Insurance to the rural minimum living standard level to establish a unified National Basic Pension.This move would lay a solid foundation for a multi-tiered pension security system.This study calculates the additional fiscal funds needed to achieve the 2030 goal of aligning the basic pension for urban and rural residents with the national rural minimum living standard and concludes that adjusting the fiscal subsidy structure of basic pension insurance can feasibly accomplish this goal.

关 键 词：国民基础养老金 城乡居民基本养老保险 非缴费型养老金 

分 类 号：F842.67[经济管理—保险]