城乡居民基本养老保险待遇调整方案的优化与选择

The Optimization and Selection of Basic Pension Adjustment Program for Urban and Rural Residents

科学可持续的调待政策是城乡居民适度养老保险待遇的可靠保障。通过设计五种不同路径的调待方案,在现行政策的基础上构建城乡居民养老保险精算模型,从目标替代率、基金平衡性、缴费积极性、受益最大化等多维度对以上方案作比较并详细阐述各方案的优劣,研究结果表明差异化的调待方案有利于实现多维度目标的最优化整合。基于实证分析得出的建议是在财政补助固定的情况下,应构建差异化的待遇调整机制;此外,为保证基金短期和长期平衡,地方政府应加大对个人账户的补贴。

Scientific and sustainable adjustments made on policies are guarantee for the moderate basic pension for urban and rural residents. Five different pension adjustment programs have been put forward,and urban and rural residents endowment insurance actuarial model was built based on the present policy. In the analysis,each of the programs has been compared from different angles,such as target replacement rate,funding balance,participation enthusiasm and benefit maximization,and their pons and cons are stated in details. It indicates that the differentiated adjustment program is the most effective solution to achieve the goal. Based on the research results,policy suggestion is put forward that differentiated pension adjustment mechanism should be established with the limited subsidies. In addition,local governments should increase subsidies to personal account.