摘要
我国基本养老保险制度已实现制度全覆盖,现已进入改革完善阶段,亟需以科学合理的价值理念做指导。首先对国内外学者不同的公平效率理念进行梳理,提出在单一养老保险制度内应效率优先,更加注重公平;在养老保险制度间应逐步缩小差距,即公平优先,在实现公平的过程中应注重效率方式。进而分析我国三类不同的基本养老保险制度存在的主要问题,以效率优先、更加注重公平的理念为指导,提出通过提高统筹层次来完善城镇企业职工基本养老保险制度,通过减轻财政依赖实现城乡居民养老保险制度的健康良性发展,应通过明晰历史债务确保机关事业单位职工养老保险制度的可持续运行。最后指出应以公平优先、注重效率的理念为指导,逐步减小差距来实现三项制度间的横向公平。
China’s basic endowment insurance system has been fully covered and has entered the stage of reform and improvement.First of all,this paper sorts out the different concepts of fairness and efficiency of domestic and foreign scholars,and puts forward that the single endowment insurance system should give priority to efficiency and pay more attention to fairness.In the endowment insurance system should gradually narrow the gap,that is,equity priority,in the process of realizing fairness should pay attention to efficiency.Three kinds of basic endowment insurance system in China is analyzed on the main problems,with the concept of efficiency first,pay more attention to fairness as a guide,by raising the overall level was proposed to improve the system of basic old-age insurance for enterprise employees in cities and towns,and by reducing financial dependence on the healthy and benign development of urban and rural residents endowment insurance system,should through the clear historical debt to ensure the sustainable operation of endowment insurance system of employees of administrative departments and institutions.Finally,it is pointed out that we should take the concept of fairness priority and efficiency as the guideline and gradually reduce the gap to realize the horizontal equity among the three systems.
作者
凌文豪
王晗
LING Wen-hao;WANG Han(School of Philosophy and Public Administration,Henan University,Kaifeng Henan 475004,China)
出处
《华北理工大学学报（社会科学版）》
2019年第1期19-23,39,共6页
Journal of North China University of Science and Technology(Social Science Edition)
基金
国家社科基金"建立城乡统一的社会养老保障制度体系研究"(项目编号:17BSH044)
关键词
公平
效率
价值取向
基本养老保险制度
fairness
efficiency
value orientation
basic endowment insurance system
