城镇职工养老保险地区缴费差异影响因素研究

Study on the Influencing Factors of the Differences in the Payment of Urban Employees' Endowment Insurance

城镇职工养老保险制度改革至今,虽然取得了很大的成绩,如实行省级统筹、完善社会统筹和个人账户、连续十四年提高养老金待遇等,但地区之间发展很不平衡,不少地区养老金当期收不抵支,实行全国统筹已迫在眉睫。基于2007—2016年我国30个省市的面板数据,对城镇职工养老保险缴费水平的影响因素进行实证分析。研究发现养老金替代率和制度抚养比对养老保险的实际缴费率具有显著的正向影响,而制度覆盖率和实际缴费率具有负相关关系。对此需要从加快推进养老保险全国统筹、提高城镇职工养老保险覆盖率、渐进式的延长退休年龄等方面来完善城镇职工养老保险制度。

Despite the great achievements obtained since the beginning of the reform of the endowment insurance system for the urban working group,such as implementing provincial overall planning,improving social overall planning and individual accounts,and the rise of pension for 14 consecutive years,there still exists the great development imbalance between regions,with the fact that the current pension receipts and expenditures in many regions are not offset,so it is urgent to implement national overall planning. Based on the panel data of 30 provinces and cities in China from 2007 to 2016,this paper makes an empirical analysis on the influencing factors of the payment level of urban workers’ endowment insurance. It is found that the pension replacement rate and the institutional dependency ratio have a significant positive impact on the actual contribution rate of endowment insurance,while the institutional coverage rate and the actual payment rate have a negative correlation. Therefore,it is necessary to promote the national overall planning for the endowment insurance,increase the coverage rate of urban employees’ endowment insurance,and gradually extend the retirement age,etc. to perfect the endowment insurance system for the urban working group.