城乡居民基本养老保险筹资机制运行现状及挑战

Current Situation and Challenges in the Operation of the Basic Pension Insurance Financing Mechanism for Urban and Rural Residents

城乡居民基本养老保险是实现全体人民“老有所养”的兜底性养老保障制度,资金筹集是制度长期可持续运行的关键。在对城乡居民基本养老保险的演变历程及每一阶段的筹资情况进行系统梳理的基础上,本文着重对当前筹资机制运行现状进行分析。研究发现:首先,参保自愿性原则不利于扩大制度覆盖面;其次,各方主体筹资责任承担不合理导致基金稳定性不高;再次,城乡居民基本养老保险待遇水平偏低;最后,制度统筹层次低制约了基金使用效率。对此,本文围绕扩大制度覆盖面、协调各方主体筹资责任、改善养老金待遇以及提高制度统筹层次等方面,提出了相应的政策建议,以期完善城乡居民基本养老保险筹资机制。Basic old-age insurance for urban and rural residents is a bottom-up old-age protection system that realizes “a sense of security in old age” for all people, and fund-raising is the key to the long-term sustainable operation of the system. Based on a systematic review of the evolution of basic pension insurance for urban and rural residents and the financing situation in each period, this paper focuses on analyzing the current operation of the financing mechanism. It is found that: firstly, the principle of voluntary participation is not conducive to expanding the coverage of the system;secondly, the fund stability is not high due to the unreasonable financing responsibilities of the main parties;thirdly, the treatment level of the basic pension insurance for urban and rural residents is on the low side;and lastly, the low level of the system has constrained the efficiency of the fund utilization. In this regard, this paper puts forward corresponding policy recommendations centered on expanding the coverage of the system, coordinating the financing responsibilities of the main parties, improving the pension treatment, and raising the level of system integration, with a view to perfecting the financing mechanism of basic pension insurance for urban and rural residents.