新形势下城乡居民社会养老保险的优化设计

Optimal Design of Urban and Rural Residents Social Pension Insurance under the New Situation

基于城市化背景与城乡统筹目标下城乡居民社会养老保险存在的主要问题,从筹资标准、最低投保年限、基金投资收益率和基础养老金标准四个方面对城乡居民社会养老保险进行了优化设计,并对优化设计方案的相关参数取值后就其待遇标准和政府财政补贴经济负担进行了估算。结果表明:优化设计方案不仅提高了养老保险的待遇标准,能够保障投保人老年的正常生活需要,而且其经济负担也在政府财政的可承受范围之内。特别以投保人年均收入水平为基数设计的个人缴费标准和基础养老金标准,不仅有利于建立一种长效的动态筹资机制和待遇调整机制,也便于将来全国社会养老保险的一体化发展。

The paper based on main problems of urban ＆ rural residents social pension insurance under urbanization background and city ＆ countryside overall planning objectives, optimal design of urban ＆ rural residents social pension insurance from these four following aspects that funding criteria, the minimum age insurance, fund investment rate of return and the basic pension standards, estimated treatment standards of urban ＆ rural residents social pension insurance and government subsidies economic burden through the relevant parameter assignment. The results show： optimized design of urban ＆ rural residents social pension insurance not only improves treatment standards of old-age insurance, protect the normal life of the elderly, but also its economic burden ofgovernment finances subsidies is affordable. In particular, based on the per capita income level of insured labor to design individual contributions and the basic pension standard, not only to establish a long-term dynamic financing mechanisms and adjustment mechanism of treatment standards, but also conducive to the future development that the integration of the national social insurance.