关于养老保险缴费率下调的思考.docx

PAGE PAGE 11 PAGE PAGE 12 摘 要 ?养老保险作为我国最早推行的一类保险,是我国社会保障制度的重要组成部分，它对我国构建统筹城乡、覆盖全民的社会保障体系起到了基础性的支撑作用。我国城镇职工养老保险采取的模式是“统账结合”，它是参保人数较多，缴费负担较重，待遇享受较高的一种社会保险制度。 然而，随着我国老龄化程度的不断加深，老年人口急剧增多，将导致社会保障养老财政支出负担加重。从当前养老保险的缴费状况来看，企业的缴费比例过高，个人的缴费比例偏低。具体来说，一方面，企业的缴费压力过重，却未能实现目标替代率，导致地区间差异较大，部分地区出现基金缺口；另一方面，个人的缴费比例偏低，未能与城镇职工逐年增加的工资收入相适应。因此，应适当降低企业的缴费比例，适当提高个人的缴费比例，通过研究分析找到最佳缴费比例的范围，从而促进我国养老保险体系的改革与完善。 本文分析了养老保险缴费率过高的原因和影响，在了解基础理论的基础上，发现了我国养老保险缴费率过高造成的现状。在对国外养老保险改革的成功经验进行了深入研究后，提出了养老保险缴费率下调的政策建议。 关键词：养老保险；缴费率；代际公平 PAGE PAGE 11 PAGE PAGE 12 PAGE PAGE 11 PAGE PAGE 12 Abstract As one of the earliest type of insurance introduced in China, old-age insurance is an important part of Chinas social security system. It has played a fundamental supporting role in building a social security system that integrates urban and rural areas and covers the whole people. The mode adopted by Chinas urban employee pension insurance is combination of accounts, which is a social insurance system with a large number of insured persons, a heavy burden of payment, and a high treatment enjoyment. However, with the continuous deepening of Chinas aging, the rapid increase of the elderly population will lead to a heavier burden of social security pension expenditures. Judging from the current payment status of the old-age insurance, the enterprises contribution rate is too high, and the individuals contribution rate is low. Specifically, on the one hand, the pressure of companies to pay is too heavy, but they failed to achieve the target replacement rate, resulting in large regional differences, and fund gaps in some regions; on the other hand, the individuals contribution rate is too low to Employees increasing salary income adapts year by year. Therefore, we should appropriately reduce the contribution rate of enterprises, appropriately increase the contribution rate of individuals, and find the range of the best contribution rate through research and analysis, so as to pr