养老保险统筹层次收入再分配理论研究

On the Theory of Income Redistribution in Pension Insurance Pooling Level

基础养老保险全国统筹层次的实施,具有养老保险给付收入再分配性质和功能。文章提出养老保险统筹层次收入再分配理论架构,包括养老保险统筹层次收入再分配功能;养老保险统筹层次收入再分配生存公平和劳动公平;养老保险统筹层次收入差距与收入再分配系数联动;养老保险统筹给付适度水平检验,等等。这四个相互关联的理论要素,构成了养老保险统筹层次收入再分配理论框架。养老保险统筹层次的收入再分配理论,是养老保险统筹层次选择、养老保险统筹模式设计的基本理论依据,也是政府部门制定养老保险统筹方案的重要逻辑线路和政策依据。

The implementation of the basic pension insurance national pooling level has properties and functions in pension insurance payment income redistribution. This paper presents a theoretical framework of income redistribution in pension insurance pooling level, including its function theory of income redistribution in pension insurance pooling level; the theories of survival equity and labor equity of income redistribution in pension pooling level; the linkage theory of pension pooling level income gap and income redistribution coefficient; the theory of testing the moderate payment level of pension insurance pooling. These four interrelated theoretical elements constitute the theoretical framework of income redistribution in pension insurance pooling level. This theory is the theoretical basis of choosing the level of pension insurance pooling and designing the mode of pension insurance pooling properly. What＇s more, it provides a logical circuit and policy basis in drafting pension insurance pooling scheme for government departments.