摘要
多支柱养老金作为以多主体责任共担为核心理念的制度体系,强调政府、单位和个人三方共治,成为国际养老金制度改革的共同趋势。中国已建立多支柱养老金体系并取得显著成就,但仍存在发展不平衡不充分问题,表现为养老资产储备不足、第一支柱基本养老保险“一支独大”且结构矛盾突出。本文认为,当前应对“第一支柱是基本、第二和第三支柱是补充”这一定位进行调整,明确第一支柱对于低收入群体是主要保障功能,对于中高收入群体是基本保障功能;第二、第三支柱对于低收入群体是补充保障功能,对于中高收入群体是主要保障功能。在此理念下调整和优化三支柱养老金体系:一是持续推进第一支柱基本养老保险结构改革,实现社会统筹与个人账户相分离,推动职工养老保险回归现收现付模式和完善居民养老保险财政补贴机制。二是大力推进第二、第三支柱养老金改革发展,同时需要准确把握其发展方向。
As a system with the core concept of shared responsibility,multi-pillar pension emphasizes the tripartite governance among the government,employer and individual,which has become the common trend of international pension system reform.China has established a multi-pillar pension system and made remarkable achievements,but there are still problems of unbalanced and insufficient development,which is manifested in insufficient pension asset reserves,and the first pillar of basic pension insurance is‘dominant’with outstanding structural contradictions.This paper argues that the current position of‘the first pillar is basic security,and the second and third pillars are supplementary security’should be adjusted.It is necessary to clarify and define that the first pillar is the main security for low-income groups and the basic security for middle-and high-income groups;the second and third pillars are the supplementary security for low-income groups and the main security for middle-and high-income groups.Under this concept,the multi-pillar pension system should be adjusted and optimized.First,continue to promote the structural reform of the first pillar of basic pension insurance,realize the separation of social pooling and individual accounts,promote the return of Basic Pension Insurance for Urban Workers to pay-as-you-go model and improve the fiscal subsidy mechanism of Basic Pension Insurance for Urban and Rural Residents.Second,promote the reform and development of the second and third pillars vigorously,while needing to accurately grasp the development direction.
作者
施文凯
董克用
Shi Wenkai;Dong Keyong
出处
《宏观经济研究》
CSSCI
北大核心
2022年第11期93-103,共11页
Macroeconomics
基金
教育部哲学社会科学研究重大课题攻关项目“促进我国多层次养老保险体系发展研究”(项目批准号:21JZD035)的阶段性成果。
关键词
多支柱养老金
结构改革
基本养老保险
职业养老金
个人养老金
Multi-pillar pension system
Structural reform
Basic pension insurance
Occupational pension
Individual pension
