我国社会养老保险的收入再分配功能研究

The Income Redistribution Function of China’s Pension System and Its Enhancement

收入差距近年来呈现扩大化的趋势。社会养老保险是政府主导建立的风险分散与共担的基础性制度安排,其运行结果客观上会起到调节收入分配的功用。本文从筹资环节、给付环节、体系结构三个方面系统梳理了社会养老保险实现收入再分配的机理,并剖析了当前养老保险存在的制度碎片化、设计不科学、统筹层次低以及出现“逆调节”现象等问题。为此,需要从三个方面努力,即从整合制度、扩大覆盖面、限制个人账户继承比例、建立筹资“累进”与待遇给付“累退”机制等方面着手,改革优化养老保险制度;提高统筹层次,逐步实现全国统筹;多渠道筹资,并加强养老保险基金保值增值。

The income gap in recent years has been on the rise. The pension system is a basic institutional arrangement in which the government plays a leading role in risk-sharing as a result, the income distribution is regulated. This paper examines the mechanism by which the pension system affects income redistribution through three key factors: financing, payment and systematic structure. It also analyzes the currently fragmented system, inappropriate design, low level of social pooling and “reverse adjustment”, which has led to problems in regulating income distribution. Therefore, we need to work hard in three aspects to enhance its income redistribution function through establishing an integration system, expanding coverage, limiting the proportion of individual account inheritance, establishing the “progressive” of financing and the “regressive” mechanism of payment for benefits. And we need to reform and optimize the social insurance system while raising the level of social pooling in order to gradually realize the social pooling at the national level. In addition, we need to raise funds through multiple channels, and increase the value of the funds.