以共同富裕和社会公平为目标的多层次养老金体系协同发展研究

Coordinated Development of China'sMulti-Tier Pension System: Perspectives onCommon Prosperity and Social Equity

促进多层次养老金体系协同发展是社会保障改革进入系统集成、协同高效阶段的重要内容。本文以党的二十大报告“发展多层次、多支柱养老保险体系”的重要部署为指引,立足共同富裕和社会公平的目标追求,从非正规经济和劳动力市场变革的趋势入手,测度多层次养老金体系发展不平衡不充分、各支柱转移衔接不畅产生的便携性损失,并提出以个人账户为载体尝试打通多支柱通道。研究发现,在强化第一支柱公共养老金制度社会互济功能的前提下,优化个人账户制度及其转移衔接办法,允许有限比例的个人账户缴费在多层次框架下转移和灵活配置,有助于各支柱功能定位的明晰和总体养老金替代率的提高,能够实现安全规范下的福利改进,促进共同富裕和社会公平。

Advancing the coordinated development of China's multi-tier pension system stands as a pivotal component in the context of social security reform,particularly as it navigates the stage of integrated systems and enhanced synthetic effi ciency.This paper is guided by the call for the"development of a multipillar and multi-tier pension system"highlighted in the Party's 20th National Congress Report.Aligned with the objectives of common prosperity and social equity,this study initiates by scrutinizing trends within the informal economy and labor market reforms.It evaluates the resultant portability losses stemming from the imbalanced and inadequate development of the multi-tier pension system,and the insuffi cient connectivity across pillars.Subsequently,the study proposes the establishment of interconnections among different pillars through the utilization of individual accounts.The fi ndings underscore that,with the strengthened social solidarity of the fi rst-pillar public pension as a precondition,optimizing the individual account and its transfer mechanisms,while allowing a restricted portion of individual account contributions to be transferred and fl exibly allocated within a multi-tier framework,holds the potential to clarify the functional roles of diff erent pillars,enhance pension replacement rates,facilitate safe and regulated welfare improvements,and advance the goals of common prosperity and social equity.