社保公平筹资分配机制研究——兼论中国社保收入分配悖论的起源

Fair Distribution Mechanism of Social Security Financing

具有准公共物品属性的社会保险是收入再分配制度的重要组成部分,也是收入公平分配问题的传统分支。在社保筹资到收入分配的动态过程中,个人社保负担不平等及社会分化,是我国社会保险筹资分配机制作用于个人收入分配的悖论。其起因在收入分配之功利主义牺牲理论和福利经济学均衡理论中已可见端倪。在功利主义约束下的社会福利经济学思想以个人初始收入差异为出发点,吸收边际收入效用递减规律形成收入差距消费弹性均衡,从而实现牺牲理论与均衡理论的融合之后,我国社保收入分配两大悖论的起源,各收入群体非量能负担以及现收现付制与部分累积制结合的制度尴尬即清晰可见。

Social insurance is characterized as quasi--public goods, which is a mechanism of income redistribution and is a traditional issue of the fairness of income distribution mechanism. The low--income--individuals should take an unequal bur- den of social insurance than the middle--income individuals and the high--income individuals, which has broaden the income difference of social members. This is the dilemma of China＇s social insurance. The sacrifice theory of the Utilitarian school, which analyses the standards of individuals＇ ability to pay, has revealed one side of the dilemma. The public goods theory of the welfare economics school, which analyses the access-- threshold--effect of the social insurance financing standard, has re- vealed another side of the dilemma. Moreover, the social welfare economics that under the constriction of Utilitarian thoughts, which has considered individuals＇ original income difference, is considered as internalizing the diminishment of individuals＇ in- come utility and individuals＇ income--differentiation consumption elasticity in their theory. Then, the Utilitarian--social wel- fare economics could be utilized to analyze individuals＇ difference on their ability of financing social insurance. Furthermore, the disobeying of individuals＇ ability to pay will move toward of broadening individuals＇ income difference. Then, the origination of the unfair income distribution of China＇s social insurance, which is the deviation of the principle of ability to pay and the insti- tutional mismatching of the cumulative--based contribution and the pay as you go--based benefit distribution, could be re- vealed.