摘要
本报告基于文献研究和实地调查指出,中国社会经济的二元结构和计划经济时代遗留的公务员及事业单位退休制度,造成了多轨制的养老安排。在这样的制度安排下,不同身份的个人在缴费义务和养老金给付水平上的差别日益显著。这不但引发了不同职业群体的福利竞赛,进而损害养老基金的财务可持续性,而且还导致社会疏离与日俱增。解决这一问题的根本出路,在于整合多轨制,推进适应市场经济运行和人口老龄化趋势的养老保障制度改革。现有的社会保险当为制度整合的基点:第一,合并城乡居民社会养老保险,将其扩展为覆盖全体国民的非缴费型普惠制公共养老金。第二,改进城镇企业职工基本养老保险管理方式,将统筹基金依然用做与薪酬相关联的正规就业者社会养老保险,将个人账户基金转化为由专业公司管理的覆盖正规和非正规部门就业群体的个人储蓄投资账户。第三,将公务员和事业单位人员纳入规则统一的正规就业者社会养老保险。
Based on literature review and field studies, this paper points out that the dual economic structure, together with the retirement arrangements for civil servants and employees of public undertakings as a legacy of the planned economy have led to a muhi-track retirement system. As a result, disparities among individuals with different social status in terms of premium payment obligations and pension benefits have become increasingly prominent. This has not only undermined the financial sustainability of pension funds by eliciting a welfare race among different occupational groups, but also brought about growing social disintegration. The essential solution lies in unifying the multiple ＂ tracks＂ and promoting further pension system reforms adapted to the market economy and an aging population. Taking the current old-age social insurance scheme as a starting point, the following measures should be taken： first, unify the Urban and Rural Old-age Insurance Schemes and extend its coverage to all citizens as a universal non-contributory public pension program. Second, improve the management of the Basic Old-age Insurance Scheme for Employees of Urban Enterprises by keeping the existing pooling fund as an earnings-related pension program for employees in the formal sector nationwide, while transforming the pension fund of the present individual accounts to savings and investment accounts managed by authorized professional companies for employees from both the formal and informal sectors. Third, incorporate civil servants and employees of public undertakings into the old-age social insurance system for employees in the formal sector alike.
出处
《经济研究》
CSSCI
北大核心
2013年第12期4-16,共13页
Economic Research Journal
关键词
养老保障
多轨制养老金
整合与改革
01d-age Security
Multi-pension System
Integration and Reform
