中国社会保险制度:改革实践、路径偏差与制度优化——《中华人民共和国社会保险法》实施评估报告  

China's Social Insurance System:Reform Practices,Path Deviations,and System Optimization An Evaluation Report on the Implementation of the Social Insurance Law

作　　者：“社会保险法实施评估”课题组 郑功成[2,3] 鲁全 杨俊[2,3] 华颖 Research Group of China Association of Social Security on"Evaluation of the Implementation of the Social Insurance Law"

机构地区：[1]不详 [2]中国人民大学 [3]中国社会保障学会 [4]中国社会科学院 [5]中国社会保障学会青年委员会

出　　处：《社会保障评论》2024年第5期3-42,共40页Chinese Social Security Review

基　　金：国家社会科学基金重大项目“中国社会保障体系建设与扎实推进共同富裕”(21STA002)。

摘　　要：《社会保险法》为我国社会保险制度运行提供了基本法律依据,党的十八大以来坚持让国家发展成果更多更公平地惠及全体人民的发展取向,推动了社会保险事业全面快速发展,但这一制度体系尚未成熟。当前面临的根本问题是改革初期轻信世界银行和一些自由主义者的主张,将私有化元素(如个人账户)和市场交易做法(如“长缴多得、多缴多得”的所谓激励机制和按人头定额缴费的筹资方式等)引入基本养老保险与医疗保险制度。这种制度性缺陷导致路径偏差以及相关政策陷入僵化,致使发展质量不高,改革30余年仍是制度尚未成熟,系统性风险在持续积累,迫切需要在党的二十届三中全会精神指引下,基于目标导向与问题导向,在澄清认识误区、厘清底层逻辑、遵循客观规律的基础上真正做到守正创新。应在分清轻重缓急和先后顺序的条件下,加大改革力度,着力矫正路径偏差、调整失衡的利益格局,通过制度性重构和完善以及顺应新时代发展的适应性调整,全面推进社会保险理性建制和高质量发展。The Social Insurance Law has established the foundational legal framework for the operation of China's social insurance system.Since the 18th National Congress of the Communist Party of China,there has been a strong emphasis on ensuring that development benefits are shared more widely and equitably among all people,driving the rapid and comprehensive growth of social insurance.However,the system remains underdeveloped.A core issue is that,during the initial phase of reform,there was an overreliance on the World Bank's recommendations and certain liberal ideologies,leading to the inclusion of privatization elements(such as individual accounts)and marketbased approaches(such as"pay more,get more"incentive mechanisms and flat-rate premium contributions)into the basic pension and medical insurance systems.These inherent flaws have resulted in path deviations and rigid policies,causing low-quality development and rapidly increasing systemic risks.Under the guidance of the spirit of the Third Plenary Session of the 20th Central Committee,there is an urgent need to adopt goal-oriented and problem-focused approaches that clarify misunderstandings,refine the underlying logic,and adhere to objective laws to achieve genuine innovation while maintaining fundamental principles.Reforms should be prioritized and sequenced,moving away from superfi cial fi xes that fail to address root causes.Instead,eff orts should focus on correcting path deviations,rebalancing interest structures,and advancing institutional restructuring and optimization,alongside adaptive adjustments aligned with the development needs of the new era,to promote the rational institutionalization and high-quality development of social insurance.

关 键 词：社会保险 改革实践 路径偏差 制度优化 

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