中国统筹养老金缴费率优化研究

Research on the Contribution Rate Optimization of China’s Public Pool Pension

在中国养老金计划中,企业与个体工商户、灵活就业人员统筹养老金缴费率存在较大差距,这对企业发展、市场竞争、社会养老保险制度的稳定运行产生很大负面影响。依据"公平与效率相统一"的原则,通过养老保险精算分析,并结合中国养老保险制度运行的现状,认为将企业与个体工商户、灵活就业人员统筹养老金缴费率分别由目前过高、过低状态分阶段向中间调整,最终统一为18%,是中国统筹养老金缴费率的优化路径。

In China’s pension plan,for enterprise,individual industrial and commercial households,employed in a flexible co-ordination there is a big gap between the pension contribution rate,which has negativly impacted on business debelopment,market competition,and the satability of the social pension insurance system. Based on the principle of the ＂fairiness and efficiency of unity＂,this paper concluded with actuarial ananlysis and the pension status quo that the industrial and commercial enterprises and individual households,flexible employment officer to coordinate the pension contribution rate from the present over-high,too low to the intermediate state of a phased adjustment of 18% of eventual reunification is Chian’s optimal path.