There are multiple inducements for the gap of the basic pension insurance fund for urban employees.The adjustment goal of the national pooling is mainly to solve the fund surplus and shortage problem caused by the low pooling level,the institu-tional dependency burden between regions and the imbalance of economic support capacity.Based on the two ideas of"determi-ning expenditure by revenue"and"determining revenue by expenditure",this paper establishes the pension insurance fund ad-justment model and simulates the data in 2022.The research finds that 14 provinces contribute to the national overall adjustment fund,and 17 provinces benefit from it.Under the condition of considering the collection rate,the amount of adjustment is reduced.The paper put forwards the following suggestions:(1)Take the institutional dependency ratio and economic support capacity as the main calculation basis of inter-provincial adjustment funds;(2)Pay attention to attribution analysis of the fund gap,clarify historical responsibility and realistic responsibility,and plan a clear path of gap repayment;(3)Establish a central-local responsi-bility sharing mechanism with compatible incentives to strictly control local moral hazard.
关键词
养老金缺口/制度抚养比/经济抚养力/全国统筹
Key words
pension fund gap/institutional dependency ratio/economic support capacity/national pooling
万方数据