“十三五”职工养老保险制度统筹改革思考

发布时间：2018-03-31 03:30

本文选题：“十三五”　切入点：养老保险　出处：《天津行政学院学报》2017年01期

【摘要】："十三五"时期是中国养老保险制度改革、完善与定型的关键时期。由于激励约束机制不健全等原因,现行职工基本养老保险制度正面临可持续发展挑战。对于业已出现的不同改革思路,必须厘清养老保险与医疗保险的根本不同,回归社会养老保险的本原要义,明确其功能定位。改革应以完善统账结合、个人账户和健全参保缴费激励约束机制等核心任务为突破口,将相关改革任务统筹起来通盘考虑、协同推进。改革要有效推进,必须以创新思维选择合理可行路径:一是借鉴名义账户制核心思想,赋予个人账户以社会互助功能,并增加社会统筹部分的激励约束功能;二是改基金无偿给付为借贷融通互助,既增强制度激励约束功能,又破解制度内生性道德风险问题。
[Abstract]:The Thirteenth five-year Plan period is the key period for the reform, perfection and finalization of China's endowment insurance system.Because of the imperfect incentive and restraint mechanism, the current basic old-age insurance system is facing the challenge of sustainable development.For the different reform ideas, we must clarify the fundamental difference between the old-age insurance and the medical insurance, return to the original meaning of the social old-age insurance, and clarify its function orientation.The reform should take the core tasks, such as perfecting the combination of unified accounts, personal accounts and perfecting the incentive and restraint mechanism of participation and payment, as a breakthrough point, and consider the relevant reform tasks as a whole and promote them in a coordinated manner.In order to carry forward the reform effectively, we must choose the reasonable and feasible path with innovative thinking. First, we should draw lessons from the core idea of nominal account system, endow individual account with the function of social mutual aid, and increase the function of incentive and restraint in the part of social integration.The other is to change the fund free payment to loan and loan financing and mutual aid, which not only strengthens the function of institutional incentive and restraint, but also solves the problem of institutional inherent moral hazard.
【作者单位】：南京大学;
【基金】：国家社会科学基金重点项目“包容性发展视角下加快我国老龄服务业分类协同发展研究”(14AGL02) 江苏省社会科学基金项目“包容性发展视角下构建江苏多层次养老保障与服务体系研究”(14SZB030) 江苏省高校优秀中青年教师境外研修计划资助项目
【分类号】：F842.67

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