摘要
基于个体层面和整体层面,分别构建城乡居民基本养老保险精算模型,测算并比较了不同缴费档次下个人账户养老金待遇标准、收支缺口及财政负担总额。结果显示,城乡居民养老保险并非一个精算平衡的制度安排,个人账户基金缺口、财政补贴总规模均随着缴费档次的提高而增加,给财政支付带来额外负担。由此本文认为,城乡居民养老保险养老金的计发系数应随着居民预期余命的提高而调整,实现制度精算平衡,并基于财政负担总额的缴费档次增长弹性,将600元作为城乡居民养老保险制度的最高缴费档次。
Based on the individual level and the overall level,this article constructs the actuarial model of Basic Pension System for Urban and Rural Residents(BSY),and estimates and compares the pension of individual account,the gap of pension fund and financial burden under different contribution grades.The results show that the BSY is not an actuarial balanced arrangement,and the fund gap of individual account and the total financial subsidy scale increase with the increase of the contribution grade,which brings additional burden to public finance.Therefore,this article believes that the calculation coefficient of the BSY should be adjusted with the increase of residents'expected life to ensure actuarial balance,and based on the growth elasticity of the contribution of the total financial burden,600 yuan can be used as the optimal payment grade of the BSY.
作者
刘昌平
刘威
LIU Changping;LIU Wei
出处
《社会保障研究》
CSSCI
2019年第3期12-24,共13页
Social Security Studies
基金
教育部人文社会科学研究规划基金项目“基础养老金全国统筹的实施路径及影响研究——基于购买力平价指数的养老金精算平衡”(17YJA630054)阶段性研究成果
关键词
居民养老保险
精算平衡
缴费档次
财政支出
pension for residents
actuarial balance
contribution grade
public finance
