城乡居民养老保险制度与五保制度衔接研究——基于供需平衡的视角

A Study of Connection of Urban-Rural Residents Pension Insurance and Wubao System——Based on the Perspective of Supply and Demand Balance

以供需平衡为切入点,对当前农村五保老人的供养需求和政府满足供养需求的财政能力进行测算与评估。当前农村五保实际供养标准远低于生活需求法测算得出的基本供养标准,财政社会保障支出占财政支出的比重总体偏低,有较大提升空间。五保老人可以享有五保和基础养老金双重待遇;审批或复核五保资格时,基础养老金不计入申请者家庭收入,个人账户养老金须计入收入;确定合理的五保老人总体待遇指导区间,提高社会保障资源利用效率。

Taking the balance of supply and demand as the breakthrough point, both the demand of the old men who involved in Rural Wubao System （RWS） and the financial ability of governments meeting the demand are calculated and assessed.The actual RWS sup- porting standard is far below the calculated, the percentage of the social security expenditures in the total financial expenditures is much lower, and there is a large room for improvement.Policy suggestions include： The old men who involved in RWS should enjoy double treatment including RWS supporting and fundamental annuities.The eligibility for RWS should exclude the fundamental annuities but in- clude the individual account＇s pension. A reasonable instruction interval about overall treatment of old men who involved in RWS should be made and the utilizing efficiency of social security should be improved.