摘要
具有准公共物品属性的社会保险是收入再分配制度的重要组成部分,也是收入公平分配问题的传统分支。个人社保负担不平等及社会分化,是我国社会保险筹资分配机制作用于个人收入分配的两大悖论。这两大悖论的起因在收入分配之功利主义牺牲理论和福利经济学均衡理论中可视其端倪;在功利主义约束下的社会福利经济学思想以个人初始收入差异为出发点、吸收边际收入效用递减规律、形成收入差距消费弹性均衡,从而实现牺牲理论与均衡理论的融合之后,我国社保收入分配两大悖论的起源即各收入群体非量能负担以及现收现付制度与部分累积制度结合的尴尬,即清晰可见。
Social insurance,which is a quasi-public good in nature,is an important mechanism of income distribution and is a traditional branch of the issue of fair income distribution. The unequal burden of individuals' social insurance and the subsequent impact on society's differentiation are two key issues behind China's social insurance. The sources of these issues can be understood to stem from the utilitarian sacrifice theory and welfare economics theory. Moreover,social welfare economics is constricted by utilitarian ideology,which pertains to individuals' original income differences,the diminishment of individuals' income utility,as well as individuals' income-differentiation consumption elasticity; as a result,the utilitarian sacrifice theory and the welfare economics theory may be integrated. From this,we can clearly observe the sources of China's social insurance dilemmas: the ability to pay,institutional mismatching of cumulative-based contributions,and pay-as-you-go benefit contributions.
