社保欠账问题及解决方案:中美比较的视角

Social Security Deficit and Its Solutions: Comparative Study between China and the U.S.

在老龄化加剧的全球性大背景下,退休保障形势严峻正成为各国面对的共同挑战。从个人账户空账到部分养老金统筹单位出现实质性资金缺口,虽然都能从不同角度揭示我国养老金制度存在的某些问题,但从2022年1月1日起开始实施养老金全国统筹后,从全国加总的视角审视社保欠账问题就变得尤为重要,此时我国社保面临的问题与美国具有相似性。立足我国国情,借鉴美国经验,解决我国基本养老保险基金潜在缺口问题需从3个方面入手:一是鼓励多缴多得以充分挖掘制度性缴费潜力,同时创造条件提高投资回报率;二是将养老金待遇增长率与老年人消费物价或生活成本的变化挂钩,并通过改革和完善制度设计降低养老金的管理成本;三是建立起弹性退休制度,逐渐提高法定退休年龄。但是,从根本上解决我国基本养老保险基金的潜在缺口问题非一日之功,长远来看,还必须提高养老金总额占GDP的比重。

With the ever-increasing aging population in the world, it is a tough challenge confronting all countries to provide income security for retirees. Empty individual accounts and substantial deficit in enterprise annuities reveal some problems in China’s pension system. However, after a nationwide pooling of basic pension funds was launched since January 1, 2022 in China, it is particularly important to examine the social security deficit from national perspective. Currently, our problems with social security are in essence similar to those of the United States. Drawing on the experience of the United States and taking into account Chinese situation, we need to address potential deficit in basic pension insurance funds in three ways. First, we need to encourage people to contribute more to their retirement account to get more in pension payments(more contribution for more payments) so as to tap the “institutional payment potential” and create conditions to increase returns on investment. Second, pension income should be in line with price and cost of living of the elderly. Besides, we need to reduce the management cost of pension through reform and improvement of the system. Third, we need to establish a flexible retirement system and gradually raise the statutory retirement age. However, we cannot expect to find a quick solution to the potential deficit in China’s basic pensions funds. In the long run, we should increase the proportion of pensions funds in GDP.