共同富裕视角下城乡居民养老保险收入再分配的影响机制与提升路径研究

Study on the Influence Mechanism and Promotion Path of the Redistribution of Endowment Insurance Income for Urban and Rural Residents from the Perspective of Common Prosperity

城乡居民养老保险制度以国家财政补贴为特色,对保障老年群体基本生活,缩小城乡收入差距,促进共同富裕具有重要作用。宏观层面,地区经济发展水平显著影响城乡居民养老保险制度发展,造成养老金待遇偏向中高收入与发达地区分配的不平等特征。人口年龄结构快速转变激化了城乡居民养老保险制度给付待遇增长、财政补贴压力与居民养老预期之间的结构性矛盾。差异化的财政补贴政策与低效保守的基金投资进一步引发制度不公与可持续性风险。微观层面,个体选择的缴费档次越高、缴费年限越长、养老金调整系数越大,参保者存活时间越久,养老金收益越多,但“多缴多补”的政策设计也使制度陷入逆向收入再分配的泥淖。为更好发挥城乡居民养老保险制度的收入再分配功能,必须兼顾公平与效率的价值理念,平衡筹资缴费与待遇给付的关系,通过制度整合、参数改革及权责均衡等举措,促进制度高质量发展,助力实现共同富裕。

The endowment insurance system for urban and rural residents is characterized by national financial subsidies.It plays an important role in guaranteeing the basic life of the elderly,narrowing the income gap between urban and rural areas,and promoting common prosperity.At the macro level,the level of regional economic development significantly affects the development of the old-age insurance system for urban and rural residents,resulting in the unequal distribution of pension benefits between middle and high income areas and developed areas.The rapid change of population age structure has intensified the structural contradiction between the growth of pension benefits of urban and rural residents,the pressure of fiscal subsidies and residents’pension expectations.Differentiated fiscal subsidy policies and inefficient conservative fund investments further lead to institutional inequality and sustainability risks.At the micro level,the higher the contribution level selected by individuals,the longer the contribution years,the larger the pension adjustment coefficient,the longer the survival time of the insured,the more pension benefits.However,the policy design of"pay more and compensate more"also makes the system fall into the mire of reverse income redistribution.In order to better play the income redistribution function of the endowment insurance system for urban and rural residents,it is necessary to take into account the value concepts of fairness and efficiency,balance the relationship between financing and payment and treatment and payment,promote the high-quality development of the system and help achieve common prosperity through institutional integration,parameter reform and balance of rights and responsibilities.