基本养老保险三方缴费分担比例改善与前瞻

Prospects of Improving Cost-sharing Proportion of the Basic Pension Insurance

在基本养老保险责任主体费用负担能力分析、三方责任分担的要素分析及参数估计的基础上,以企业缴费率、个人缴费率、政府投入比例作为关键参数,依照三者承担比例之和等于1、最优比例值以缴费分担变化幅度最小等基本原则,通过因果关系分析,建立决策方程和状态方程,运用控制变量法进行模拟测算,得到政府、企业与个人的基本养老保险最优缴费责任分担比例为1∶3.3∶2.2。应适当提高政府投入和个人缴费、同时降低企业缴费。

On the basis of the basic pension insurance main responsibilities＇ cost affordability analysis, elements analysis and parameters estimation, we use enterprise contribution rate, individual contribution rate and proportion of government investment as the key parameters, commitment in accordance with the basic principles of the proportion of the three is equal to 1, the optimal ratio of value to pay the smallest share of change, through causality analysis, establish decision-making equation and state equation, use control variables to simulate the estimation, and get the optimal proportion of shared responsibility payment for government, enterprise and individual is 1：3.3：2.2. The result proposes such policy recommendations as increasing appropriately in government investment and individual contributions, while reducing enterprise contributions.