北京航空航天大学学报社科版 ›› 2022, Vol. 35 ›› Issue (2): 62-74.DOI: 10.13766/j.bhsk.1008-2204.2021.0890

• 公共政策与治理 • 上一篇    下一篇

职工养老保险全国统筹的理论逻辑与实现路径

刘德浩, 崔文婕   

  1. 海南大学 公共管理学院, 海南 海口 570228
  • 收稿日期:2021-10-28 发布日期:2022-03-30
  • 作者简介:刘德浩(1981—),男,山东青州人,教授,博士,研究方向为养老金制度、长期照护、养老服务.
  • 基金资助:
    国家社会科学基金(20BRK035)

Theoretical Logic and Realization Path of Unified National Management of Old-age Insurance Funds

LIU Dehao, CUI Wenjie   

  1. School of Public Administration, Hainan University, Haikou Hainan 570228, China
  • Received:2021-10-28 Published:2022-03-30

摘要: 全国统筹是当前养老保险制度改革的重要议题。受制于参保缴费、待遇计发和政府间财务责任划分等因素制约,养老保险全国统筹面临较大阻力。基于养老保险理论与现实约束,建立面向全体国民的以统收统支为特征的国民基础养老金全国统筹是可行的政策选择。建议在过渡期应以各地社会平均工资水平为待遇计发基数,并逐步过渡至全国统一的待遇水平。同时,应建立低收入或无收入群体以及纯农业劳动者等群体的参保豁免政策,应为"老人"和"中人"建立地方附加养老金,推进多层次多支柱养老保险制度体系的建设。

关键词: 养老保险, 全国统筹, 国民基础养老金, 地方附加养老金, 统收统支

Abstract: Unified national management of old-age insurance funds is a critical issue in the current reform of old-age insurance system. It has confronted great challenge owing to some restraining factors, such as insurance enrollment and payment, calculation and payment of pension benefits, division of the financial responsibilities among governments. Based on insurance theory and realistic constraints, we find that it is a feasible policy to establish a national basic pension system for all citizens with the characteristics of the unified collection and allocation of funds. The calculation and payment of benefits should take the average wage level of each province as the base in the transition period, and then gradually transits to a unified national level. Meanwhile, it is necessary to develop insurance exemption policies for low-income or non-income groups, agricultural workers and other groups. Local governments should also set up local additional pension system for "the people who have retired" and "the people who have had a job" before the implementation of the old-age insurance reform and promote the construction of multi-level and multi-pillar old-age insurance system.

Key words: old-age insurance, unified national management, national basic pension, local additional pension, unified collection and allocation of funds

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