摘要
]企业职工基本养老保险基金中央调剂制度的建立,标志着基础养老金全国统筹迈出了第一步。本文阐释了建立养老保险基金中央调剂制度的主要原因,并对养老保险基金中央调剂的省际再分配效应进行了模拟测算。结果表明:养老保险基金中央调剂能够有效地均衡省际间的养老负担,实现养老保险基金在全国范围内互济,促进养老保险制度公平。然而,进一步分析发现,养老保险基金中央调剂制度依然存在上解比例过低、未来实施阻力较大和未涉及更为深层次的基础养老金全国统筹问题。因此,需进一步完善养老保险基金中央调剂制度,加快推进基础养老金全国统筹。
The establishment of the central adjustment system for basic endowment insurance funds for enterprise employees marks the first step in the national pooling of basic pensions.This paper explains the main reasons for establishing the central adjustment system of the endowment insurance fund,and simulates the inter-provincial redistribution effect of the central adjustment of the endowment insurance fund.The results show that the central adjustment of the endowment insurance fund can effectively balance the inter-provincial burden of the old-age pension,realize the mutual benefit of the pension insurance fund across the country and promote the fairness of the pension insurance system.However,further analysis shows that the central adjustment system of the endowment insurance fund still has problems of low proportion of the upper solution,great resistance in the future,and no deep-rooted national pension fund pooling.Therefore,it is necessary to further improve the central adjustment system for pension funds,and accelerate the national pooling of basic pensions.
出处
《企业经济》
北大核心
2019年第7期145-153,共9页
Enterprise Economy
基金
国家社科基金青年项目“基础养老金全国统筹的省级政策协调研究”(项目编号:18CJY009)
关键词
养老保险基金
中央调剂
再分配效应
全国统筹
pension insurance fund
central adjustment
redistribution effect
national pooling
