摘要
我国城乡居民养老保险制度经历了“老农保”、“新农保”、“城居保”和“城乡居保”四个阶段,形成了以个人缴费、集体补助、政府补贴的基金筹集模式。从筹资模式看,城乡居民基本养老保险类似社会保险,但待遇水平低于社会救助,由此产生城乡居民基本养老保险是社会保险、社会救助还是社会福利的困惑。城乡居民基本养老保险发展在基金缺口、财政补贴、经办管理等方面都面临较大挑战。未来可以通过建立和完善城乡居民基本养老保险基金平衡机制、充分预估个人账户养老金支付风险、合理处置地区间基金失衡、细化经办流程等措施,逐步落实城乡居民基本养老保险的保险属性,以国民资格而非职业属性建立养老保险制度,实行普惠性的全民基本养老保险,恪守基本养老保险“保基本”的制度目标,并通过大力发展补充养老保险制度来体现职业群体的特殊性和待遇水平的差异性。
The pension insurance for urban and rural residents in China has gone through four stages,namely Old Rural Pension Insurance,New Rural Pension Insurance,Pension Insurance for Urban Residents and Basic Pension Insurance for Urban and Rural Residents,formed a fund raising model based on individual contributions,collective subsidies,and government subsidies.From the perspective of financing model,the basic pension insurance for urban and rural residents is similar to social insurance,but the level of benefits is lower than that of social assistance,so the confusion arises as to whether the basic pension insurance for urban and rural residents is social insurance,social assistance,or social welfare.The basic pension insurance for urban and rural residents faces significant challenges in areas such as fund gaps,financial subsidies,and administration.In the future,the insurance attributes of the basic pension insurance for urban and rural residents should be clearly defined through establishing and improving the balance mechanism,fully estimating the payment risk of personal account,reasonably handling the imbalance of funds between regions,developing a detailed implementation process,and so on.The pension insurance should be based on national qualifications rather than occupational positions.The basic pension insurance should be for all citizens,and adhere to the goal of safeguarding the fundamental principles.The supplementary pension insurance system should be developed for different occupational groups.
作者
李秀凤
王树山
LI Xiu-feng;WANG Shu-shan(School of Political Science and Law,Jinan University,Jinan 25002,China;The Social Insurance Service Center of Penglai District,Yantai City 265622,China)
出处
《南阳理工学院学报》
2025年第5期12-18,共7页
Journal of Nanyang Institute of Technology
基金
山东省社会科学规划研究项目(19BJCJ01)。
关键词
城乡居民基本养老保险
养老保险基金
基金管理
社会保险
the basic pension insurance for urban and rural residents
pension insurance fund
the management of funds
social insurance
