摘要
灵活就业人员参加社会保险是优化收入分配结构、推动共同富裕的关键。基于中国家庭追踪调查(CFPS)三期数据,本文考察了民众关于社会保障制度的信任水平对扩大养老保险覆盖面、发挥养老保险收入再分配效应的重要作用。研究发现:灵活就业人员社会保障制度信任水平对其职保参保决策有显著正向影响,这一结论在考虑内生性问题后仍然稳健。进一步精算分析发现,在灵活就业人员缴费率更高、收入水平整体偏低的特征下,推动养老保险精准扩面明显降低了养老金收入基尼系数。同时,缴费后收入基尼系数略有增加,终身收入基尼系数有所降低,这与我国养老保险制度设计存在的缴费端累退性和收益端累进性有关。本文结论为优化灵活就业群体参保激励、增强养老保险制度再分配作用提供了重要启示。
During the 14th Five-Year Plan period,the country will"solidly promote common prosperity"according to the strategic plan,and solving the social insurance problem of flexible employees is crucial for optimizing income distribution and promoting social equity and justice.This paper utilizes the China Family Panel Studies(CFPS)micro-database from 2018 to 2022 to analyze the important role of public trust in the social security system in expanding the coverage of Basic Pension Scheme for Employees and exerting the income redistribution effect of the social security system.The empirical test results show that the level of trust in the social security system of flexible employees has a significant positive impact on their decision to participate in Basic Pension Scheme for Employees,and enhancing public trust in the social security system is conducive to expanding the coverage of Basic Pension Scheme for Employees,a finding that remains robust after accounting for endogeneity issues.Further actuarial simulations were conducted to analyze the impact of the redistributive effects of pension income after the increase in the participation rate of flexible employees in occupational insurance.The actuarial results show that the promotion of accurate expansion of Basic Pension Scheme for Employees has significantly reduced the Gini coefficient of pension income,while the Gini coefficient of income after contributions has increased slightly and the Gini coefficient of lifetime income has decreased.This is related to the group characteristics of flexible employment personnel with higher contribution rates and overall low income levels,as well as the regressive contribution structure and a progressive benefit allocation in institutional design of Basic Pension Scheme for Employees.Therefore,raising the level of public trust in the social security system and including flexible employment personnel in the coverage of Basic Pension Scheme for Employees has a significant positive impact on narrowing the social income gap,and can effectively promote social equity.
作者
陆颖
张翔
LU Ying;ZHANG Xiang(School of Public Affairs,Zhejiang University)
出处
《经济理论与经济管理》
北大核心
2025年第5期37-54,共18页
Economic Theory and Business Management
基金
国家自然科学基金面上项目(72174179)
2023年教育部哲学社会科学研究重大课题攻关项目(23JZD020)
中央高校基本科研业务费专项资金项目的阶段性成果。
关键词
灵活就业人员
养老保险
制度信任
收入再分配
flexible employees
basic pension scheme for employees
institutional trust
income redistribution
