养老保险城乡统筹创新模式设计及研究

The Design and Research on the Innovative Model of the Overall Planning of Urban-Rural Pension Insurance

建立城乡养老保险统筹制度,是我国推进社会保障制度改革的重要目标。本文在综合考虑城镇职工和城乡居民两大参保群体差异的基础上,通过城镇职工养老保险和城镇居民养老保险两项制度的并轨,将原本"三支柱"的养老保险模式转化为由国民年金、基本养老保险、企业年金和商业保险构成的"四支柱"养老保险统筹模式。将全国居民人均可支配收入作为"四支柱"养老保险统筹模式的缴费基数,通过对国民年金、基本养老保险和企业年金各项制度缴费率的测算,实现全体国民在养老金替代率达到58.5%的目标,并在不降低城镇职工养老金现有替代率的条件下对企业年金的缴费率进行测算,充分发挥养老保险统筹模式中四个支柱的作用。最后提出推进城乡社会养老保险统筹的路径。

To establish a system for overall planning of urban-rural pension insurance, is an important objective of the social security system reform in our country. Based on the comprehensive consideration for differences of ginseng group of urban workers and urban and rural residents, through the combination of urban workers and urban and rural residents of pension insurance, the originally ＂three pillars＂ pension insurance mode transform to the ＂four pillars＂ of pension insurance which composed of the national pension, basic pension insurance, enterprise annuity and commercial insurance. Take the national per capita disposable income as the expense base of the ＂four pillars＂ urban-rural pension insurance. Through the calculation of the national pension contribution rate, the basic endowment insurance and annuity system, realize the nation goal of the pension replacement rate reached 58.5%, and without reducing town worker pension replacement rate, calculate the contribution rate of enterprise annuity, give full play to the overall planning of urban and rural social pension insurance. Finally put forward to promote the path of the overall planning of urban and rural social pension insurance.