城乡居民基本养老保险保障水平省际差距研究

A Cross-province Disparity Analysis on the Level of Basic Old-age Insurance for Urban and Rural Residents

通过建立省际城乡居民基本养老保险替代率测算模型,结合各省级行政区城乡居民基本养老保险具体政策,分析城乡居民基本养老保险保障水平省际差距及制度内生影响因素对保障水平的影响程度。研究发现:城乡居民基本养老保险金替代率省际差距较大,东部三个直辖市以及西部地区省级行政区保障水平较高,中部地区省级行政区整体处于中下游水平,东部地区部分经济发达省级行政区保障水平较低;保障水平的内生影响因素中,基础养老金调整对保障水平影响程度最高,缴费档次及个人账户记账利率的影响程度次之,缴费补贴及缴费年限增发系数的影响程度较小。对此,应建立基础养老金动态调整机制、缴费档次调整机制、个人账户优惠记账利率制度,完善多缴多得、长缴多得机制。

By establishing a calculation model of the pension replacement rate of basic old-age insurance for urban and rural residents at the provincial level, this paper analyzes the disparity and endogenous factors of endowment levels among various provinces based on their specific policies. The study finds that a huge gap exists among provinces in regard of the replacement rate, with the highest in western provinces and three eastern municipalities directly under the central government, then the central regions; some developed eastern provinces show the lowest rate. Among the endogenous factors of the endowment level, basic pension adjustment is the most important, then the contribution tier and the interest rate of individual account; contribution subsidies and the coefficient related to year of payment have the minimum influence on the endowment level. To this end, we should establish a dynamic mechanism for adjusting the basic pension, a mechanism for adjusting the contribution tier, a preferential interest rate of individual account, and improve the mechanism of ＂contributing more,getting more＂and＂contributing longer, getting more＂.