摘要
权益是养老保险制度的核心内涵。我国基本养老保险的权益流动性问题始终是制约制度公平与效率原则的重要方面。本文在对我国基本养老保险制度发展改革进行回溯性梳理分析的基础上,对包括覆盖城镇职工和城乡居民的全部制度类型进行理论刻画和实证分析测算。研究发现,城居保和城职保养老保险待遇存在巨大落差是制度间流动性损益发生的根本原因;同时,参保者在制度之间、跨统筹地区之间的流动转移,会由于流向差异而形成个人及转入转出地政府的养老保险权益损失或者额外得益的不同结果,损害个人权益公平和地方政府间权责匹配的公允原则,形成地方政府宽出严入的管理导向,造成现实中的基本养老保险流动阻滞。文章对我国基本养老保险制度体系中各制度类型及其相互之间的权益流动性损益现状进行全景式分析,为全面把握制度现实、推进基本养老保险的深度改革提供研究基础。
Equity is a core feature in the pension insurance system.After many reforms of public pension insurance,China has established a comprehensive basic pension insurance system that covers both urban and rural areas throughout the country.But the portability of pension benefits is an obstacle that negatively affects the principle of fairness and the efficiency of social security.Looking back at the process of development of China’s basic pension system,this article presents a theoretical description and conducts an empirical analysis of those policies related to the pension system.It shows that pension insurance benefits for urban and rural residents are much lower than such benefits for workers and employees,thereby creating huge benefit losses when people change their living and working status.Furthermore,employees will suffer benefit losses when they change jobs or transfer among various regions.In addition to pension fund losses for individuals,local governments face such pension fund losses.As well The current pension system creates a serious problem of pension portability.The transfer-in local governments have a negative incentive to accept new employees,and the individuals may suffer many procedural obstacles as well as pension benefit losses.An empirical analysis using provincial-level data supports the above conclusion.
出处
《公共管理评论》
2019年第1期84-107,共24页
China Public Administration Review
基金
国家社会科学基金重大项目“实现积极老龄化的公共政策及其机制研究”(17ZDA121)
教育部人文社会科学规划基金项目“权益流动机制:职工基本养老保险全国统筹的实现路径研究”(19YJA630050)的阶段性成果
关键词
基本养老保险权益
流动性
权益损益
Basic Pension Insurance Rights
Portability
Gains and Losses of Benefits
