新形势下基本养老保险城乡一体化路径初探

发布时间：2018-03-25 02:20

本文选题：一体化　切入点：制度衔接　出处：《社会保障研究》2013年03期

【摘要】：研究城乡基本养老保险制度的一体化有助于从社会保障待遇层面缩小城乡差距。当今形式下的基本养老保险政策正向着一体化的方向发展。本文着重从理论与实际两个方面分析当前中国基本养老保险制度的现状与问题,以国内养老保险有特色地区的养老保险模式为视角,总结基本养老保险制度合轨的困境所在。在解决困境的基础上,结合各地区养老保险特色,提出基本养老保险制度合轨的政策建议:提出公式"个人负担指数"=个人收入结余*M%/当地人均可支配收入,通过计算出可承受的缴费负担,来选定缴费档次,从而确定可选择的标准档次;通过增加基金投资种类,选取适当的基金投资组合方式来完善养老保险基金机制;建立统一专门的养老保险监管机构,并逐步建立并实施养老保险网上管理;通过推行"社保卡",建立"人手一户"的社会保障账户,来扩大基本养老保险适用的人群。通过这四方面的制度设计来逐步实现新农保、城镇居民基本养老保险与职工基本养老保险在制度上的合轨,从而实现真正意义上的城乡居民养老保险的全覆盖。
[Abstract]:The research on the integration of urban and rural basic old-age insurance system will help to narrow the gap between urban and rural areas from the aspect of social security treatment. The basic old-age insurance policy under the present situation is developing towards the direction of integration. This paper focuses on the theoretical and practical aspects. The current situation and problems of China's basic old-age insurance system are analyzed from two aspects. From the angle of view of the pattern of endowment insurance in the characteristic area of the domestic endowment insurance, the paper summarizes the dilemma of the basic old-age insurance system. On the basis of solving the dilemma, it combines the characteristics of the endowment insurance in various regions. Put forward the policy recommendations of the basic old-age insurance system: put forward the formula "personal burden index" = personal income balance / local per capita disposable income, and select the contribution grade by calculating the affordable contribution burden. In order to determine the standard grades that can be selected; to perfect the pension insurance fund mechanism by increasing the types of fund investment and selecting the appropriate fund portfolio; and to establish a unified special pension insurance regulatory body. And gradually establish and implement the network management of old-age insurance, through the implementation of "social security card", the establishment of a "one-person" social security account, to expand the basic old-age insurance applicable to the population. Through these four system design to gradually realize the new rural insurance. The combination of basic old-age insurance for urban residents and basic old-age insurance for workers in the system can realize the full coverage of the old-age insurance for urban and rural residents in real sense.
【作者单位】：江西财经大学财税与公共管理学院;
【基金】：国家社科基金项目“统筹城乡发展的户籍、社会保障与土地管理制度联动机制研究”(项目编号:11BJY050) 2012年度江西高校哲学社会科学研究重大课题攻关项目“欠发达地区社会保障体系研究”阶段性成果江西财经大学“统筹城乡社会保障发展研究”创新团队成果
【分类号】：F842.6

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