我国基本养老保险扩面的收入分配效应研究

文章基于一般均衡分析框架，通过构建“统账结合”制基本养老保险的异质性跨期交叠一般均衡动态模型，引入国发〔2005〕38号文的主要内容，利用政策仿真、参数估值和敏感性检验等方法，重点研究了养老保险制度覆盖面扩展的收入分配和再分配效应，并进行了理论推导和实证测算。结果发现：（1）我国基本养老保险扩面具有明显的收入分配和再分配效应，且再分配效应是累进的，发生了从城镇企业职工为代表的高收入者向以灵活就业人员和农民工为代表的低收入者的收入转移；（2）个人账户发挥了平滑作用，有利于改善不同类型劳动者终生的收入分配，但不利于收入再分配的改善；（3）社会统筹账户具有较强的收入再分配效应，有利于改善不同类型劳动者的收入再分配，缩小收入差距。参数敏感性检验表明结论是稳健的。因此，进一步优化社会统筹账户有利于减小收入不平等。

The Research of Income distribution Effect of the Extending Coverage of the Basic Pension Insurance System in China

This paper uses a general equilibrium framework to establish a heterogeneity inter-temporal overlapping dynamic general equilibrium model of basic pension insurance system com‐bining social pooling with personal accounts .Then it introduces the main content of Guo Fa 2005] No 3.8 and focuses on the income distribution and redistribution effects of the extending coverage of basic pension insurance system by policy simulation ,parameter estimation ,and sen‐sitivity test .And it makes the theoretical derivation and empirical estimates .The results are shown as follows :firstly ,the extending coverage of basic pension insurance system has signifi‐cant income distribution and redistribution effects ,and the redistribution effect is progressive , namely the income transformation from high earners represented by urban enterprise workers to low earners represented by flexible employees and migrant workers ;secondly ,personal accounts have played a smoothing role ,which help to improve lifetime income distribution of different types of workers ,but are not conducive to the improvement of income redistribution ;thirdly ,so‐cial pooling accounts have a strong income redistribution effect ,which are in favor of income re‐distribution between different types of workers and narrow the income gap .Parameter sensitivity tests show that the conclusions are robust .Therefore ,further optimization of social pooling ac‐counts helps to reduce income inequality .