摘要
城乡居民基本养老保险是覆盖城乡居民的以财政补贴为主要筹资来源的老年收入保障制度。一方面,财政补贴机制体现了政府职能,体现了对城乡居民社会保障缺失的补偿,适应了低收入群体的低缴费能力,也是与旧农保的重要区别,是维持此项制度运转的关键;另一方面,此项制度的财政补贴机制也存在不可持续、道德风险、逆向再分配、效率低下等问题。追本溯源,城乡居民基本养老保险制度的定位不清,"强福利"和"弱保险"的嫁接模糊了社会保险和社会福利的制度边界,产生了福利化的倾向。老年收入保障不能寄希望于单一制度模式。应剥离城乡居民基本养老保险制度中的社会保险要素,将其改革为普惠制老年津贴制度,提高财政补贴的合理性及其实际效果。
Urban and Rural Residents Basic Old - age Social Insurance feature fiscal subsidy as the main financing source. On one hand, fiscal subsidy institution embodies the functions of the government, reflects the compensation for the lack of rural and urban social security and adapts the low paying ability of low - income groups. On the other hand, the fiscal subsidy institution exists several problems, such as non - sustainable, adverse distribution,moral hazard/adverse selection, efficiency loss,and so on. Urban and Rural Residents Basic Old - age Social Insurance has an obscure position,which is a mixed “ strong social welfare - weak social insurance” system in nature. The boundary between social welfare and social insurance is blurred and there is a social welfare tendency. Old - age income security system should be a combination of different pillars and layers. It is not sensible to rely on a single one. It is suggested that strip the elements of social insurance from the Urban and Rural Residents Basic Old - age Social Insurance and change it into a universal old - age allowance system to offer a low - level of old - age income security,reduce the system cost,and improve the system efficiency.
出处
《社会保障研究》
CSSCI
2017年第5期3-13,共11页
Social Security Studies
基金
国家社会科学基金重点项目"建立公平可持续的老年收入保障体系研究"(15AJL012)
北京工商大学青年教师科研启动基金项目"公平视角下基本养老保险全国统筹研究"(QNJJ2017-18)成果
关键词
财政补贴
城乡居民基本养老保险
社会保险
福利化
fiscal subsidy, urban and rural residents basic old - age social insurance, social insurance, social welfare tendency
