中国基本养老保险金缺口的宏观控制

The Macro Control on the Gap of China's Basic Pension Insurance

我国基本养老保险制度的实施取得了巨大成效,但也存在养老保险金收支缺口,并且极大地制约着社会保障事业的整体发展。养老保险金缺口的产生是隐性债务显性化、个人账户空账、人口老龄化、退休年龄偏低、提前退休不规范以及基金投资运营效率低等多种因素相互作用的结果。从社会统筹角度出发,利用精算模型可以测算养老保险金缺口变化的趋势以及各种因素对缺口变化的影响幅度。为了有效地控制甚至解决养老金缺口问题,除了坚持增收减支,还必须从扩大养老保险实际覆盖面、实行弹性退休制度、增加政府财政投入、推进养老基金投资运营等多方面做出不懈努力。

China＇s basic pension insurance system has made great achievements,but there is also a gap between the income and expenditure of pension insurance fund which has restricted greatly the overall development of the social security.The generation of pension gap is due to plural influence from the externalization of invisible debt,empty individual pension account,relatively low retirement age,informality of retirement in advance and poor efficiency of fund investment operation.From the angle of social pooling,the paper utilizes the actuarial model to measure the trend of pension gap change and the influence of different factors on the gap.To control and solve the pension gap risk effectively,the government is expected to continue the efforts on expanding the coverage of pension,carrying out the flexible pension system,increasing fiscal income and promoting the pension investment operation besides increasing incoming item and decreasing outgoing one.