城镇居民养老保险筹资标准的测算与分析

Measurement and Analysis of the Funding Criteria of Old-Age Insurance for Urban Residents

我国城镇居民养老保险的资金来源由个人缴费、政府补贴、其他经济组织和社会组织资助构成。通过对2009年全国各省市人口、财政等方面的数据分析,并运用各省(区、市)最低工资标准来衡量城镇居民的基本生活标准,并对个人及财政的供款能力作了分析和测算。研究发现我国目前个人缴费标准和财政补贴标准都较低,在一定程度上无法满足城镇居民老年的基本生活需要。因此,伴随着居民缴费和政府补贴数额的增加以及账户资金的投资运营,应逐步提高养老保险的替代率。

China＇s old-age insurance for urban residents is funded by individual contributions, govern- ment subsidies, and other economic and social organizations. This paper analyzes the data on population and finance of the provinces and cities nationwide in 2009, measures the basic living standard of urban res- idents according to the minimum wage standards set by different provinces （autonomous regions and munic- ipalities）, and analyzes and estimates the personal and financial contribution capabilities. The study finds that at present in China both the individual contribution standards and the financial subsidy standards are lower, to some extent, they cannot meet the basic needs of the life of urban residents in old age. Therefore, along with the increase of residents＇ payment and the amount of government subsidies as well as the investment operations of the account fimds, the replacement rate of old-age insurance should be gradually increased.