企业职工基本养老保险统筹账户缴费率潜在下调空间研究

发布时间：2018-08-23 21:20

【摘要】：文章基于国家阶段性降低社会保险费率的现实背景,建立精算模型,以实现基金收支平衡为前提考察企业职工基本养老保险统筹账户缴费率是否存在进一步下调空间。研究表明,在保持现行制度参数的情况下,统筹账户财务可持续性难以为继,缴费率不存在下调空间;在优化制度参数的情况下,单一优化某一参数时,基金仍存在较大缺口,同时优化5个参数能显著改善基金财务状况,但缴费率最多只能降低0.59个百分点;在优化制度参数和固化政府补贴责任的情况下,缴费率存在较大的下调空间,可降低3.86~5.36个百分点;如果缴费率以渐进式而非一次性方式下调,将存在更大的下调空间。因此,推进基本养老保险制度参量式改革、明确并固化政府补贴责任、合理设计缴费率调整路径是确保统筹账户缴费率持续下调的关键。
[Abstract]:Based on the realistic background of the national stage reduction of social insurance rate, this paper establishes an actuarial model to investigate whether there is room for further downward adjustment of the contribution rate of the basic old-age insurance account of the enterprise employees on the premise of realizing the balance of income and expenditure of the fund. The study shows that, while maintaining the parameters of the current system, the financial sustainability of the integrated account is unsustainable, and there is no room for downward adjustment in the contribution rate. In the case of optimizing the system parameters, there is still a large gap in the Fund when a single parameter is optimized. At the same time, the financial situation of the fund can be significantly improved by optimizing the five parameters, but the contribution rate can only be reduced by a maximum of 0.59 percentage points. Under the conditions of optimizing the system parameters and solidifying the responsibility of government subsidies, there is greater room for downward adjustment of the contribution rates. It could cut 3.86 to 5.36 percentage points; there would be more room for a gradual, rather than one-off, cut. Therefore, it is the key to promote parametric reform of basic old-age insurance system, clear and solidify the responsibility of government subsidy, and rationally design the adjustment path of contribution rate.
【作者单位】：北京大学经济学院;西南财经大学保险学院;
【基金】：国家自然科学基金项目“弹性退休政策调整的决策机理及约束条件研究”(编号:71373211)的阶段性成果
【分类号】：F842.67

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