城乡居民基本养老保险财政补贴政策的缘起、发展与走向

The origin,Development and Trend of Financial Subsidy Policy of Basic Pension Insurance for Urban and Rural Residents

基础养老金补贴和缴费补贴是我国城乡居民基本养老保险制度筹资机制的重要创新。从我国城乡居民基本养老保险制度的发展态势来看,财政补贴已然成为保障城乡居民基本养老保险制度快速发展的关键举措。然而,实践中现行城乡居民基本养老保险财政补贴仍存在补贴水平不均等、补贴责任分担不合理、补贴效能不充分、补贴标准确定和调整机制不健全等弊端。为实现城乡居民基本养老保险制度的高效运行,应加强财政补贴的顶层设计,实现财政补贴水平的均等化,确保财政补贴事责与财力相匹配,提升财政补贴资金效能,健全财政补贴标准确定与动态调整机制,并适当强化参保者的筹资责任。

Basic pension subsidy and payment subsidy are important innovations in the financing mechanism of basic pension insurance system for urban and rural residents in China.From the perspective of the development trend of the basic pension insurance system for urban and rural residents in China,financial subsidy has become a key measure to ensure the rapid development of the basic pension insurance system for urban and rural residents.However,in practice,there are still some disadvantages in the current financial subsidies of basic pension insurance for urban and rural residents,such as uneven subsidy level,unreasonable subsidy responsibility sharing,insufficient subsidy efficiency,imperfect subsidy standard determination and adjustment mechanism.In order to realize the efficient operation of the basic pension insurance system of urban and rural residents,we should strengthen the top-level design of financial subsidies,realize the equalization of financial subsidies,ensure that the financial subsidies are in line with financial resources,improve the efficiency of financial subsidies,improve the mechanism of determining financial subsidies standards and adjusting the state of motion,and properly strengthen the financing responsibilities of the insured.