老龄化背景下我国城镇职工基本养老保险制度改革潜在方案效果研究——基于瑞典零支柱保障型养老金视角  

A Study on the Effects from Schemes of Chinese Basic Pension System Refrom of Urban Workers Under the Background of Aging——Based on the Perspective of Sweden s Zero-pillar Pension

作　　者：王云多 Wang Yunduo

机构地区：[1]黑龙江大学经济与工商管理学院

出　　处：《财政科学》2024年第5期118-134,共17页Fiscal Science

基　　金：黑龙江省社会科学规划基金项目“人口老龄化与城市化双重约束下黑龙江省城乡居民养老保险待遇适度水平研究”(项目编号:22RKB166);黑龙江省人口经济与人才发展战略研究中心智库开放课题“城市化视角下提高黑龙江省生育率的战略研究”(项目编号:ZKKF2022079)。

摘　　要：随着人口老龄化的加剧,我国城镇职工基本养老保险制度面临财政压力,有必要考虑改革城镇职工基本养老保险制度。文章通过探究我国养老制度改革的潜在方案,旨在利用数值模拟的方法为我国城镇职工基本养老保险制度改革提供一定借鉴。改革方案以瑞典公共养老金制度中的零支柱保障型养老金为参照,利用公共养老金制度的收入再分配功能,将瑞典养老金制度中的零支柱保障型养老金与我国城镇职工基本养老保险制度中的基本养老金进行了比较。模拟结果表明,从基本养老金向零支柱保障型养老金的转变并不总是产生有利的结果。如果考虑实施一种与我国现行城镇职工基本养老保险制度规模类似的为低收入职工提供养老资金的公共养老金制度,那么当这种公共养老金制度由间接税提供资金时,不仅有利于实现代际公平,而且还会缓解人口老龄化对我国基本养老金制度的冲击,提高社会福利水平。With the increasing aging population,China's basic pension system of urban workers is facing a financial payment crisis.In order to alleviate the crisis of the basic pension system of urban workers,it is necessary to reform the basic pension system of urban workers.This paper explores the potential scheme of basic pension system of urban workers reform in China,aiming to provide some reference for the reform of basic pension system of urban workers by using the method of numerical simulation.The reform scheme takes the zero pillar pension in the Swedish public pension system as a reference,and uses the income redistribution function of the public pension system to compare the zero pillar pension in the Swedish pension system with the basic pension in China's basic pension system of urban workers.The simulation results show that the transition from the basic pension to the zero pillar pension does not always produce favorable results.If we consider implementing a public pension system that provides pension funds for low-income employees similar to the current urban basic pension insurance system in China,then when this public pension system is funded by indirect tax,it will not only help realize intergenerational equity,but also ease the impact of the aging population on the basic pension system of our country and improve the level of social welfare.

关 键 词：老龄化 城镇职工基本养老保险 养老金制度改革 

分 类 号：F842.6[经济管理—保险]