摘要
“十四五”时期是中国基本养老保险制度走向更加成熟定型的改革攻关期。为有效应对当前的老龄化冲击,增强基本养老保险的稳定性、可持续性,中国需要在已有基础上,进一步研究建立科学合理的参数设定办法和调整机制。本文聚焦基本养老保险个人账户参数改革,基于流动性和偿付能力视角,探索研究个人账户记账利率、待遇调整指数等制度参数的锚定方法和调整机制,得出相应的锚定公式和动态调整公式。模拟论证显示,本文给出的参数锚定公式和动态调整公式,能够有效改善制度的流动性和偿付能力状况,降低制度对财政补贴的依赖,不断增强制度可持续性。
The“14th Five⁃Year Plan”period is a crucial period for reforming on and the sophistication of China′s basic pension system.In order to cope with the impacts of population aging and enhance the stability and sustainability of China′s basic pension system,China needs to establish a more scientific parameter setting method and carry out an adjustment mechanism on the current basis.In view of liquidity and solvency,this paper studies the anchoring methods and adjustment mechanisms for the basic pension individual accounts′nominal interest rate and benefit adjustment index,obtains corresponding anchoring formulas and dynamic ad⁃justment formulas.The simulation shows that our anchoring and dynamic adjustment formulas can effectively improve the liquidity and solvency of the system,reduce its dependence on fiscal subsidy,and continuously enhance the sustainability of the system.
作者
詹家煊
王晓军
ZHAN Jia-xuan;WANG Xiao-jun
出处
《保险研究》
北大核心
2023年第8期29-42,共14页
Insurance Studies
基金
国家社科基金重点项目“我国基本养老保险制度研究”(20AZD075)
教育部哲学社会科学研究重大课题攻关项目“健康中国2030背景下的健康老龄化体系优化研究”(20JZD023)。
关键词
人口老龄化
个人账户养老金
记账利率
待遇调整指数
动态调整
population aging
individual account
nominal interest rate
benefit adjustment index
dynamic adjustment
