中国养老金制度创新的价值取向与风险化解

The Value Orientation and Risk Elimination of Pensions System Innovation in China

养老金制度的本质是政府通过制度设计让每个个体老年的收入风险由个人或家庭承担变为所有投保人共担,以保障老年人基本生存需要的一种制度安排。养老金制度价值取向不同形成了固定收益制和固定缴费制两种养老金制度,前者强调风险共担,后者强调功利。中国养老金制度的演变过程是两种不同价值取向折中的结果,中国养老金风险的根源是折中主义下的制度性风险。政府应该通过降低个人账户缴费率,建立"国民年金+个人账户"养老金制度,体现风险共担的价值理念。建立多支柱养老金体系,清晰政府养老金责任边界,激发多元主体共同参与,减轻单一主体的负担和风险。

The essence of pensions system is an institutional arrangement, which is to change the way each aged person bears the risk by individuals or family to that by all policy-holders of collectivity by which their basic survival needs can be guaranteed. The difference of value orientation forms two types of pensions system： fixed income system which emphasized on risk sharing and the fixed payment system which emphasized on utility. The evolution of Chinese pensions system is the mixture of these two types of value orientation and the root of Chinese pensions system＇ s risk is the systematic risk in eclecticism. Government should lower the individual account payment rate and create national annuity-individual account both of which embody the risk pooling. Meanwhile, government should also establish a multi-support pensions system, clear the boundary of government pension responsibility, inspire the participation of multi-subjects and alleviate individuals＇ burden and risk.