河北大学学报(哲学社会科学版) ›› 2019, Vol. 44 ›› Issue (6): 138-146.DOI: 10.3969/j.issn.1005-6378.2019.06.016

• 管理学研究 • 上一篇    下一篇

公平性视角下城乡基本养老保险制度比较研究

薛惠元,曾飘   

  1. 武汉大学 社会保障研究中心, 湖北 武汉 430072
  • 收稿日期:2019-07-01 出版日期:2019-11-25 发布日期:2019-11-25
  • 作者简介:薛惠元(1982—),男,山东沂南人,武汉大学社会保障研究中心副教授,主要研究方向:养老保险、社会救助
  • 基金资助:
    教育部人文社会科学研究青年基金项目“机关事业单位养老保险隐性债务、基金缺口与财务可持续性研究”(16YJC630152)

A Comparative Study of the Basic Old-age Insurance System in Urban and Rural Areas from the Perspective of Fairness

XUE Hui-yuan, ZENG Piao   

  1. Center for Social Security Studies, Wuhan University, Wuhan, Hubei 430072, China
  • Received:2019-07-01 Online:2019-11-25 Published:2019-11-25

摘要: 基本养老保险制度是中国经济社会发展的稳定器,对于推进城乡养老保障公平具有重要的现实意义。基于机会公平、过程公平和结果公平三个维度对城乡养老保险进行比较分析,研究发现:目前职工养老保险和居民养老保险已实现参保机会上的形式公平,但筹资模式和缴费标准不统一、政府补贴逆向流动及养老金待遇计发不合理阻碍了过程公平的实现;职工和居民的基本养老金相差悬殊,缴费回报比不对等,养老保险待遇在实质上是不公平的。建议:适时调整居民养老保险缴费档次;提高居民养老保险缴费补贴率与缴费层次的关联度;财政补贴更加注重城乡居民;推进城乡统一的基本养老保险制度建设。

关键词: 社会公平, 基本养老保险, 城乡比较分析

Abstract: The basic old-age insurance system is the stabilizer of Chinas economic and social development, and it is of great practical significance to promote the fairness of urban and rural old-age security. Based on the three dimensions of opportunity equity, process equity and results fairness, this paper finds that the current workers old-age insurance and residents old-age insurance have realized the formal fairness of the insurance opportunity, but the financing model and the payment standard are not unified. The reverse flow of government subsidies and the unreasonable payment of pension treatment hinder the realization of fair process, the basic pensions of workers and residents are very different, the ratio of contribution returns is not equal, and the old-age insurance benefits are essentially unfair. Suggestions: To adjust the level of residents old-age insurance contributions in due course, improve the correlation between the subsidy rate of residentsold-age insurance contribution and the level of contribution, pay more attention to the financial subsidy to urban and rural residents, and promote the construction of the basic old-age insurance system in urban and rural unity.

Key words: social equity, basic old-age insurance, comparative analysis of urban and rural areas

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