完善养老金个人缴费制度的思考

Consideration of Improving the Individual Contribution System of Pension

养老保险个人账户缴费制度一直是我国养老保险制度改革的重点，改革虽取得了巨大成效，但依然存在着诸多问题。从妥善处理国家、企业、个人的利益，效率优先兼顾公平和促进经济增长的角度出发，应进一步完善养老金个人账户缴费制度的措施。建议考虑参保者的实际家庭负担，以家庭人均收入代替职工年收入作为缴费基数；根据边际消费递减律和个人生命周期的消费和收入曲线，采用分级累进缴费率对提高参保者的生活质量和促进经济增长具有优越性。

The paper explores the measurements to improve the system from the points of balancing the benefits of state, employers and employees, efficient first and equity followed, promoting economic growth. The author suggests that the family burden of the insured should be considered and the wages should be substituted by the average per income of family as the calculating base of pension collection, from the view of humanity, demonstrates the advantages in raising the life quality of the insured and promoting the economy by the law of marginal propensity to consume digression and consumption and income curve in life cycle, and reforms the employers contribution to enhance the function of equity in redistribution.