多目标协调背景下我国基本养老保险制度的设计

A Study on the Design of China's Public Pension System under the Background of Multi-objective Coordination

基本养老保险制度通常有三大目标:消费平滑、防止老年贫困和收入再分配。如果仅考虑单个目标,往往会得出片面的结论。本文在我国九大行业中分别选取有代表性的个体,在现行制度规定下测算不同个体参加基本养老保险制度所获得的基本养老金和内含报酬率,发现我国基本养老保险制度在一定程度上发挥了收入再分配作用。但是,在现行缴费基数下限和缴费率规定下,低收入人群的实际缴费率偏高,不利于实现消费平滑和扩大覆盖面。此外,现行基本养老金的调整办法容易使低收入人群陷入老年贫困。针对这些问题,本文提出以下改进办法:提高基本养老保险缴费基数的下限,同时降低缴费率,使低收入人群的缴费金额下降;针对不同收入人群实行差别养老金调整比例,重点提高低收入人群的养老金调整比例。模拟测算结果表明,这些改进能够有效协调基本养老保险制度的三个目标。

Generally, there are three objectives of public pension system： consumption smoothing, poverty relief and income redistribution. If only one objective is considered, one-sided conclusions are often reached. This paper investigates the representative individuals from nine industries in China and calculates their basic pension and internal return rate under China＇s current public pension system. The result indicates that China＇s public pension system plays a role in income redistribution to some degree. But, under the current rules of contribution rates and the floor of contribution base, the actual contribution rates of people with low income are relatively high, which is harmful to consumption smoothing and coverage extension. In addition, current adjusting methods of basic pension will easily put people with low income into poverty after retirement. Aiming to solve these problems, this paper puts forward the following ways ： 1 ） raising the floor of contribution base and lowering the contribution rate, which reduce the total contribution of people with low income ; 2） setting different adjusting ratio of basic pension for people with different income levels and raising the adjusting ratio of people with low income. The simulation results indicate that these modifications can effectively coordinate three objectives of China＇s public pension system.