摘要
本文基于国家安全的战略视角,旨在通过构建"各个安全主体协同思考和行动"的理论分析框架,厘清国家安全体系、社会安全体系和养老保险体系三者之间的相互作用方式及其传导机理,并以养老保险基金缺口测算为突破口,在下调城镇职工基本养老保险单位缴费比例至16%的前提下,结合我国第二、第三层次养老保险发展前景的预测分析,就如何实现多层次养老保险体系改革的系统性、整体性和协同性提出了完善建议。国家明显降低企业社保缴费负担将极大地推动我国第二、第三层次养老保险的发展,应从国家安全、国家治理能力现代化和经济社会发展的全局出发加强养老保险体系的建设,并应持续优化多层次养老保险制度设计,推进退休制度改革,建立养老金收缴、给付动态调整机制,重视养老保险制度的长寿风险。
Standing at the strategic height of national security,this paper clarifies the interaction mechanism among national security system,social security system and old-age pension system by constructing the theoretical analysis framework,i.e.coordinated thinking and action of various security subjects.On the premise of lowering the Basic pension insurance contribution ratio for urban workers to16%,we make an calculation estimation and deep analysis of the pension fund gap,combining with the problems of the second and third levels of pension insurance in China and puts forward several policy suggestions on how to realize the systematics,integrity and synergy of the reform of the multilayered old-age pension system.The article holds that tax and fee reduction policy will greatly promote the development of the second and third levels pension insurance in China.It also suggests that the government should strengthen the old-age pension system from the overall situation of national security,modernization of governance capacity and social-economy development.For the optimization of old-age pension system itself,we should pay more attention to the reform of retirement system,the substantial adjustment mechanism of pension contribution together with replacement ratio and the longevity risk.
出处
《财经科学》
CSSCI
北大核心
2020年第8期39-51,共13页
Finance & Economics
基金
国家社会科学基金十九大专项“全面建成多层次社会保障体系的实施难点与路径优化研究”(18VSJ095)。
关键词
国家安全
社会安全
多层次养老保障体系
制度创新
National Security
Social Security
Multi-level Old-age Pension System
Policy Innovation
