城乡居民基本养老保险财政补贴机制研究

发布时间：2018-10-11 13:25

【摘要】：城乡居民基本养老保险是覆盖城乡居民的以财政补贴为主要筹资来源的老年收入保障制度。一方面,财政补贴机制体现了政府职能,体现了对城乡居民社会保障缺失的补偿,适应了低收入群体的低缴费能力,也是与旧农保的重要区别,是维持此项制度运转的关键;另一方面,此项制度的财政补贴机制也存在不可持续、道德风险、逆向再分配、效率低下等问题。追本溯源,城乡居民基本养老保险制度的定位不清,"强福利"和"弱保险"的嫁接模糊了社会保险和社会福利的制度边界,产生了福利化的倾向。老年收入保障不能寄希望于单一制度模式。应剥离城乡居民基本养老保险制度中的社会保险要素,将其改革为普惠制老年津贴制度,提高财政补贴的合理性及其实际效果。
[Abstract]:The basic old-age insurance for urban and rural residents is an old annual income security system which covers urban and rural residents with financial subsidies as the main source of financing. On the one hand, the financial subsidy mechanism reflects the function of the government, reflects the compensation for the lack of social security of urban and rural residents, adapts to the low payment ability of low-income groups, is also an important difference from the old rural insurance, and is the key to maintain the operation of the system. On the other hand, the financial subsidy mechanism of this system is not sustainable, moral hazard, reverse redistribution, inefficient and so on. Tracing back to the source, the orientation of the basic old-age insurance system for urban and rural residents is unclear, and the grafting of "strong welfare" and "weak insurance" obscures the system boundary of social insurance and social welfare, which leads to the tendency of welfare. Old age income security can not rely on a single system model. The social insurance elements in the basic old-age insurance system of urban and rural residents should be stripped and reformed into the GSP old-age allowance system to improve the rationality and practical effect of the financial subsidy.
【作者单位】：北京工商大学经济学院;
【基金】：国家社会科学基金重点项目“建立公平可持续的老年收入保障体系研究”(15AJL012) 北京工商大学青年教师科研启动基金项目“公平视角下基本养老保险全国统筹研究”(QNJJ2017-18)成果
【分类号】：F812.45;F842.67

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