摘要
基于严格的强制缴费机制、以全国统筹的方式来运营公共养老金制度是国际惯例。但是目前中国在推进这项改革的过程中遇到民众难以发自内心认同并配合的问题。为了化解激励不兼容问题,本文在国际比较的基础上,提出了保障全国统筹顺利实施所需要的4个基本理念:保基本、权益公平、制度内收支平衡、社会共济。具体而言,第一,从待遇水平、缴费基数和年数、待遇增长率等各项指标的设定上解释什么是保基本;第二,从公平原则出发,基于未来获得同等待遇的预设,现在应该缴纳同等水平的保费,这可为提高目前富余地区缴费水平提供理论依据;第三,收入比例型养老金应该在制度内自我收支平衡;第四,具有社会共济功能的公共养老金制度是一个国家必不可少的社会资本之一。
National pooling of social security pensions, accompanied with strict mandatory participation, is standard international practice. However, China is currently facing strong resistance from the public in the process of lifting the pooling level to the central government. In order to solve the problem of incentive incompatibility, based on international comparison, this paper proposes four basic philosophies that are needed to ensure the smooth implementation of national pooling: decent living, equity, self-financing and social solidarity. In detail: 1) we explain the definition of decent living from the perspective of the setting of benefit levels, contribution bases and years of contribution, and pension indexation rules;2) we introduce the equity rules between entitlements and contribution across regions and participants;3) we point out that an earning-related social security pension is usually self-fi-nancing;4) we show that social security pension characterized by social solidarity is one of the essential social assets of all countries.
作者
王新梅
Wang Xinmei(School of Finance and Taxation,Inner Mongolia University of Finance and Economics,Huhehaote 010070,China)
出处
《社会保障评论》
CSSCI
2019年第4期42-53,共12页
Chinese Social Security Review
基金
国家自然科学基金项目“农村社会保障的经济效应研究:一个系统评估框架”(71673295)
国家自然科学基金“养老金制度与劳动力市场的协调性:中日比较研究”(71973151)