中国社会保障个人账户改革争议再审视:基于资产为本社会政策的视角

Re-examining the Controversy over the Reform of China's Social Security Individual Accounts:A Perspective Based on Asset-Based Social Policies

围绕中国社会保障体系中个人账户的设计与存废,学界和实务界有着长期探讨,分歧、争议巨大。本研究基于资产为本社会政策理论视角,对我国社会保障制度中的个人账户制度设计进行审视。我国基于保险思维设计的个人账户虽然提供了长期、规划性的资金积累机会,但也因割裂了个体生命历程与家庭成员之间的天然联系,限制了个人账户的发展功能,导致项目运行低效。研究认为,未来个人账户改革可以遵循资产为本社会政策逻辑,将个人账户视为资产建设的重要途径:通过在个人账户制度设计中引入生命历程的考量,赋予个体调用资产抵御社会风险的“时间自主性”;同时,基于家庭互济理念支持个人账户资金应对和分担家庭成员风险,使其成为家庭提升生活掌控力的基础性资产。

The design and retention of individual accounts in China's social security system have been discussed for a long time in academic and practical circles,with great differences and controversies.Drawing upon an assetbased social policy perspective,this study examines the design of individual accounts in China's social security system.Although the individually funded accounts,based on an insurance mindset,offer long-term and planned accumulation opportunities,they also sever the inherent connection between an individual's life trajectory and their family members,thereby restricting the developmental functionality of the individual accounts and resulting in inefficient program operations.This research argues that future reforms of individual accounts should adhere to the asset-based social policy logic and consider them as vital means for asset formation.By incorporating life course considerations into the design of individual accounts,individuals can exercise“temporal autonomy”to access their assets for mitigating social risks.Moreover,based on the concept of familial mutual aid,individual account funds should be utilized to address and share risks among family members,making them a fundamental asset for enhancing family's control over their lives.