摘要
企业职工基本养老保险目前由政府承担支付缺口的兜底责任,财政负担逐年增大。文章在养老保险统筹账户收支平衡条件下推出可根据基金支付压力动态调节养老金待遇的“平衡替代率”方案,让参保人承担部分支付缺口责任;同时通过征缴体制改革提高遵缴率,强化企业缴费责任,由此重塑政府、企业和参保人三方养老责任共担模式。该模式既能提高基金可持续性、降低财政负担,又能兼顾参保人养老金权益。单方或两方承担养老责任则会造成担责方压力过重。延迟退休虽能有效改善预测前期统筹账户的财务状况,但后期的养老金支付压力反而增大,应配合三方共担模式共同施行。相比国外养老金调整方案,平衡替代率方案更符合中国统筹账户的收支平衡原理,计算过程也大为简化。
China’s basic public pension system for enterprise employees currently relies on the government to cover funding short-falls,resulting in an escalating fiscal burden.This paper proposes a balanced replacement rate(BRR)mechanism that dynami-cally adjusts pension benefits in line with fund sustainability,based on the principle of maintaining revenue-expenditure balance in the pooling account.Under this scheme,insured individuals bear part of the shortfall,while reforms to the contribution collec-tion system increase compliance and reinforce enterprises’payment obligations.The resulting tripartite responsibility-sharing model—among government,enterprises,and insured individuals—not only enhances fund sustainability and reduces fiscal pres-sure,but also safeguards pension adequacy.Unilateral or bilateral burden-sharing risks overstraining certain stakeholders.While delaying retirement can improve short-term solvency,it raises long-term expenditure pressures and should therefore be combined with the tripartite model.Compared with international adjustment schemes,the BRR mechanism better aligns with Chi-na’s pooling account balance principle and offers greater computational simplicity.
作者
杨再贵
秦少鹏
Yang Zaigui;Qin Shaopeng(China Institute for Actuarial Science,Central University of Finance and Economics,Beijing)
出处
《经济社会体制比较》
北大核心
2025年第5期98-109,共12页
Comparative Economic & Social Systems
基金
教育部人文社科重点研究基地重大项目“中国特色多层次养老保障体系研究”(项目编号:22JJD790091)
教育部人文社科规划项目“全国统筹和延迟退休视域下城镇职工基本养老保险财务状况随机预测研究”(项目编号:23YJA630119)。
关键词
统筹账户
动态调整
平衡替代率
养老责任
Pooling Account
Dynamic Adjustment
Balanced Replacement Rate
Pension Responsibility
