摘要
对中国城镇养老保险制度改革方向的探索,应当考察养老金制度向基金积累制转轨的实质及其对经济的影响。养老金制度向基金积累制转轨的实质是"被动型赤字财政政策+缴费确定型现收现付制",运作模式改变的只是给付方式,由原来的待遇确定型变成缴费确定型,并没有从根本上改变原有现收现付的筹资方式。养老金制度向基金制转轨不能应对人口老龄化风险,却使得国家在财政政策运用上陷入被动的局面,给经济带来挤出效应、市场扭曲与逆向收入再分配等诸多负面影响。中国目前缺乏有效的投资渠道,资源配置效率不高且收入分配状况恶化。改革的匡正之道,应是立足于建立非纳费型国民基础养老金计划与缴费型名义账户制计划相结合的基本养老保险制度,提升制度激励,消除劳动力流转障碍,实现统筹城乡协调发展。总之,基金积累制不是养老金制度改革需要达到的真正目的,名义账户制模式才是养老金制度改革的目标归宿,是优化部分积累制技术路线的不二选择。
To study the orientation of China＇ s urban pension system reform by examining the tranmtion to the funded system and its economic impact. The essence of the transition of pension system to fund accumulation scheme is that ＂passive deficit fiscal policy plus defined contribution pay-as-you-go scheme＂, the new operating model doesn＇t fundamentally change the existing pay-as-you-go scheme in the financing, but only change the payment method, which shifts from the original defined benefit payment to defined contribution. The transition to fund accumulation system cannot cope with population aging risk, in result, it brings about lots of negative effects such as crowding-out effect, market distortions and reverse income redistribution, and the state fell into a passive situation in the operation of fiscal policy. As China is under the statement with lacking of effective investment channels, low efficiency of resource allocation, and deterioration of income distribution, the remedy of reform should be to establish the public pension system combined the national basic pension scheme with the notional defined contribution scheme, to improve incentives and to eliminate the barriers on labor flow, so that it can realize the coordinated development between urban and rural areas.
出处
《学术月刊》
CSSCI
北大核心
2011年第6期86-93,共8页
Academic Monthly
基金
国家社科基金重大项目“新时期中国民生保障体系建设研究”(10zd&038)
国家社科基金一般项目“中国公共养老金制度的模式选择与制度设计研究”(09BZZ037)的阶段性成果
关键词
转轨挤出效应
市场扭曲
逆向收入再分配
基金积累制
名义账户制
transition, crowding-out effect, market distortions, reverse income redistribution, fund accumulation scheme, notional defined contribution scheme
