摘要
本文构建职工基本养老保险动态仿真模型,考察国有资本划转对职工基本养老保险降费率的对冲效果。研究发现,降低基本养老保险的单位缴费率无论是短期还是长期都将加重职工基本养老保险基金的收支压力,10%的国有资本划转配合征管机构改革的落实,能够有效对冲降低费率造成的赤字时间提前和累积缺口扩大的问题。同时,适度提高国有资本划转比例能够在短期内更好地发挥缓解基金压力的作用。据此,本文建议加快国有资本划转进度并适当提高划转比例,以缓解降费率造成的基金压力,同时尽快完成征收机构改革,提高保费征缴率。
According to the dynamic simulation model built to study the hedge effectiveness in transferring state-owned assets and decreasing the contribution rate of pension insurance for employees,reducing the contribution rate will inevitably increase the financial pressure of the pension insurance fund.However,if ten percent of state-owned assets is transferred and if relevant reform of the structure that collects and manages the contribution of basic pension insurance can be carried out,this will prevent the financial deficit caused by lower contribution rate from appearing earlier.Based on this find,this paper proposes to speed up the transferring of state-owned assets to ease the pressure caused by lower contribution rate,and at the same time to carry out the reform of the contribution collecting and managing system to improve its working efficiency.
作者
孙玉栋
郑垚
SUN Yudong;ZHENG Yao(School of Public Administration and Policy,Renmin University of China)
出处
《中国人民大学学报》
CSSCI
北大核心
2021年第6期129-140,共12页
Journal of Renmin University of China
基金
北京市社会科学基金重大项目“京津冀基本公共服务协同发展研究”(18ZDA10)阶段性成果。
关键词
城镇职工基本养老保险
国有资本划转
降费率
Basic Pension Insurance for Employees
State-Owned Assets Transfer
Decreasing Contribution Rate
