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基本养老保险制度通常有三大目标:消费平滑、防止老年贫困和收入再分配。如果仅考虑单个目标,往往会得出片面的结论。本文在我国九大行业中分别选取有代表性的个体,在现行制度规定下测算不同个体参加基本养老保险制度所获得的基本养老金和内含报酬率,发现我国基本养老保险制度在一定程度上发挥了收入再分配作用。但是,在现行缴费基数下限和缴费率规定下,低收入人群的实际缴费率偏高,不利于实现消费平滑和扩大覆盖面。此外,现行基本养老金的调整办法容易使低收入人群陷入老年贫困。针对这些问题,本文提出以下改进办法:提高基本养老保险缴费基数的下限,同时降低缴费率,使低收入人群的缴费金额下降;针对不同收入人群实行差别养老金调整比例,重点提高低收入人群的养老金调整比例。模拟测算结果表明,这些改进能够有效协调基本养老保险制度的三个目标。
The basic old-age insurance system usually has three major objectives: smooth consumption and prevention of old-age poverty and redistribution of income. If you consider only a single goal, often lead to unilateral conclusions. In this paper, nine representative industries are selected in our country respectively. Under the current system, the basic pension and internal rate of return obtained by different individuals participating in the basic old-age insurance system are calculated. It is found that the basic pension insurance system in our country is to a certain extent Played a redistribution of income. However, under the existing minimum payment base and contribution rates, the actual contribution rate of low-income groups is high, which is not conducive to achieving smooth consumption and expanding coverage. In addition, the current adjustment of the basic pension easily allow low-income people into old age poverty. In view of these problems, this paper proposes the following improvements: raising the minimum base of basic pension insurance contribution, reducing the contribution rate at the same time, reducing the payment amount of low-income groups; adjusting the proportion of different pension adjustment for different income groups, focusing on raising the low-income groups Pension adjustment ratio. The simulation results show that these improvements can effectively coordinate the three objectives of the basic pension insurance system.