职工基本养老保险全国统筹的实现路径与制度目标

Implementation Path and Institutional objectives of National Social Pooling of Basic Old-age Insurance for Employees of Urban Enterprises

长期以来,中国城镇企业职工基本养老保险统筹层次为县市级,未能实现省级和全国统筹。文章分析了统筹层次较低的原因,并在此基础上着重考察历次实施省级统筹的标准、方案和全国统筹的实施路径。文章认为,直到2019年才具备实现省级统筹客观条件,实施的是统收统支意义上的省级统筹;全国统筹方案的本质是全国统筹调剂制度,相当于延续和更新了2018年实施的中央调剂制度,是全国统筹的初级阶段。这样的制度安排符合实际情况,但实现统收统支意义上的全国统筹将是一个长期的“动态过程”。文章分析了在这个过程中存在的地方财政对养老保险投入的“长效”机制与“长期”机制的关系、地方财政负担与深挖养老保险制度潜力的关系、部分积累制与现收现付制的关系,以及统筹层次低产生的影响与历史作用。

The social pooling level of basic old-age insurance for employees of urban enterprises in China is at the county and municipal level for a long time,provincial and national social pooling have not been realized.Based on factor analysis for the low levels of social pooling,this paper focuses on the standards and programs of provincial social pooling issued all previous and current program of the national social pooling and its implementation path.Only in the year 2019,arguably,there have objective conditions to realize provincial overall planning in the sense of unified revenue and expenditure.The essence of the national social pooling program is the national overall planning and adjustment system,which is equivalent to continuing and updating the central adjustment system implemented in 2018.It is the primary stage of national social pooling.Such institutional arrangement is in line with the reality of the old-age insurance system,but the realization of national social pooling in the sense of unified revenue and expenditure will be a long-term“dynamic process”.This paper analyzes relationships between the“long-term support mechanism”and“long-term transfer institutions”of local financial public budget in basic old-age insurance,between local financial burden and tapping the potential of old age insurance system,and between partially funded system and pay as you go system,and evaluates the impact and the historic role of the low level of social pooling.