建立以“保基本”为目标的城乡居民基本养老保险筹资增长机制研究

A Study on the Establishment of the Financing Growth Mechanisms Targeting Basic Living Standard Security for the Urban and Rural Residents Basic Pension Insurance

我国城乡居民基本养老保险的筹资来源由个人缴费、政府补贴和集体补助构成,居民个人是城乡居民基本养老保险筹资的主体。研究发现,目前的城乡居民基本养老保险筹资机制采用的个人定额缴费制,缺少必要的缴费增长机制,存在缴费水平低、待遇保障水平低等问题,无法满足城乡居民老年的基本生活需要。因此,应建立以"保基本"为目标的城乡居民养老保险筹资增长机制,改变个人定额缴费,采取个人按收入一定比例进行缴费的方式。在确定城乡居民基本养老待遇目标的基础上,对缴费基数、个人缴费比例等进行了测算,并给出相关结论;同时提出要发挥集体经济组织的筹资功能和完善政府的补贴政策,以形成"保基本"的城乡居民基本养老保险筹资增长机制。

The urban and rural residents basic pension insurance in China is financed by individual contributions, government subsidies and collective benefits. Individual residents are the major contributors of the funds. The study found that the current individual fixed payment system is lack of necessary payment growth mechanism. Due to its low remuneration level and low safeguard level, current urban and rural residents basic pension insurance in China could hardly satisfy the basic living demand of the senior citizens. Therefore, a financing growth mechanism targeting basic living standard security for the urban and rural residents basic pension insurance should be established, changing the fixed payment system and adopting a floating individual payment method of certain proportions. On the basis of determining the treatment target of the basic pension, we calculated the payment base and the individual payment proportions, then provided relative conclusions. Meantime, we proposed that the financing function of the collective economic organizations should be exerted and the subsidy policy of the government should be perfected, thus to form a financing growth mechanism targeting basic living standard security for the urban and rural residents basic pension insurance.