非缴费型养老金:“艾伦条件”下农村养老保险制度变迁与改革出路

Non-Contributory Pension:Evolution of Rural Old-age Insurance under the Aaron Condition and its Reform Prospect

文章从近年来城乡居民基本养老保险基金实施的投资改革切入,认为此举将使账户养老金被用于基础养老金的可能性不复存在,同时,基础养老金作为非缴费型养老金也将逐渐定型。文章回顾了从老农保到新农保、再到城乡居保①的演进历史,认为这个历史嬗变的背后是"艾伦条件"这只"看不见的手"。因此,引入非缴费型养老金的决策是正确的,但从长期看,制度定位需要重新审视,以防止保险制度福利化倾向和攀比倾向,进而提出将基础养老金改为养老津贴的设想。文章将"基本收入"理论作为养老津贴的基本理念,并对基本收入理论进行评介。最后,文章运用行为经济学的心理账户原理对基础养老金改为养老津贴的优势进行阐述,认为其带来的正外部性将有利于稳定城乡居保的财务可持续性和稳定参保人的社会预期,并提出城镇企业职工基本养老保险制度"增设"养老津贴的基本构想。

Starting from the investment reform of the basic endowment insurance fund for urban and rural residents in recent years,this paper believes that this will make the possibility of individual account pension being used for basic pension no longer exist,and that the basic pension as non-contributory pension will also be gradually finalized.This paper reviews the evolution history of the"old rural pension",the"new rural pension",and the urban and rural residential pension,and holds that behind this historical evolution there exists Aaron Condition,an invisible hand.Therefore,it is correct to introduce non contributory pension,but in the long run,the system positioning needs to be re-examined to prevent the welfare tendency and comparison tendency of the insurance system,and then put forward the idea of changing the basic pension into the Old-age Allowance.This paper takes the Universal Basic Income theory as the theoretical support of Old-age Allowance,and reviews the basic income theory.At last,the paper uses the Mental account theory of behavioral economics to expound the advantages of changing basic pension into Old-age Allowance,and holds that it will bring positive externalities,which will help to stabilize the financial sustainability of urban and rural residents pension system and social expectations of the participants,and puts forward the basic idea of"adding"pension allowance to the basic pension insurance system of urban enterprise.