居民养老保险:参保主体、筹资与待遇水平

本文从参保结构、筹资水平和待遇水平等3个方面对城乡居民养老保险制度进行了分析。研究发现,在参保结构方面,伴随着城镇化率的提高,居民养老保险参保人数的相对比例在下降;在筹资水平方面,个人缴费水平过低,其主要原因是财政补贴资金激励性不足,从而需要在进一步提高财政补贴的同时,优化补贴结构,提高对个人缴费的激励作用;在待遇方面,居民养老金总体水平较低、但增长幅度较大,与职工待遇相比,替代率的差距要远远小于绝对额的差距。

Public Pension for Non-salaried Residents in China:Participants,Funding and Benefits

The paper analyzes the quality of public pension for non-salaried residents in China from the perspective of the structure of the insured population,funding levels and benefit levels.It finds that the proportion of insured people in the public pension scheme for non-salaried residents decreases with ongoing urbanization.Regarding the level of funding,individual contributions are unduly low,mainly because government subsidies fail to encourage the insured to make more contributions.Thus,it is necessary to further improve government subsidies while incentivizing individual contributions.Generally,the benefits paid out of this pension scheme are increasing rapidly,but are less generous than that for employees.Comparing non-salaried residents’ pensions with employees’ pensions,the gap between replacement rates is much smaller than that of the absolute amount.