人口与经济

城乡基本养老保险待遇衔接政策优化研究—以天津市城乡居民基本养老保险为例

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作者：龚秀全

单位：华东理工大学社会与公共管理学院, 上海 200237

关键词：基本养老保险;待遇衔接;优化

分类号：D632.1

出版年,卷(期):页码：2011,32(6):94-99

摘要：

天津城乡居民基本养老保险采取年限折算法,实现城保和居保相互转换,率先打破了城乡养老保险的分割状态,有利于维护城乡之间流动人口的权益。但是,该衔接政策将导致道德风险,并产生新的不公平。城乡基本养老保险待遇衔接不仅应减少或避免便携性损失,也应防止可能的投机套利行为,平衡各利益主体的相关利益。当前,导致流动人口在养老保险关系转续时便携性损失的原因在于"制度障碍",政策优化的可选方案是改革缴费年限规定,实行"累计缴费年限+分别计算待遇+累计养老保险权益"的待遇衔接政策。但是,我国基本养老保险改革最终的目标应是建立城乡一体化的养老保险制度。

By conversion of the length of period,the urban and rural residents' pension insurance in Tianjin can transfer between the urban and rural basic pension insurance.It takes the lead to break the basic pension insurance segregation between urban and rural areas,and it is conducive to safeguarding the interests of rural-urban migrants.But the policy may lead to moral hazard and unfair.Combination of benefits between the urban and rural basic pension insurance should not only reduce or avoid non-portability loss,but also prevent possible speculative arbitrage,and balance the interests of all stakeholders.At present,the policy barriers result in non-portability loss of rural-urban migrants.The option for policy optimization is to reform the regulation of the length of period for which one has paid the premiums,integrate the premium payment years,calculate insurance benefits respectively and then accumulate benefits of the basic pension insurance in urban and rural areas.However,the ultimate reform goal of basic pension insurance is to establish city-country integrate system of pension insurance system in China.

基金项目：

上海市重点学科建设项目(B501)

作者简介：

龚秀全(1975-),湖南涟源人,华东理工大学社会与公共管理学院副教授,国家小城镇社会保障研究中心副主任,经济学博士,研究方向:公共政策学、社会保障等

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