基于收入水平的多层次养老保险体系构建研究

以人人享有适度养老保障为目标,构建"政府与市场分责、基本与补充结合、公平与效率并重"的多层次养老保险体系,是我国养老保险制度改革的目标模式。改革开放以来,我国养老保险制度改革成效显著,但当前多层次养老保险体系建设不能满足不同收入群体的需要,仍存在供求失衡状况。短期而言,应进一步落实和完善现行制度,健全由基本养老保险、补充养老保险和个人储蓄养老保险构成的多层次养老保险体系;长期而言,应对现有养老保险体系进行结构性调整,构建基于不同收入水平的多层次养老保险体系,包括面向无收入、低收入人群的国民基础养老金制度,面向工薪职工的基本养老保险制度,面向高收入群体的补充养老保险制度。

Research on the Multi-level Pension System Basing on Income Level

To afford the moderate pension security for everyone,by the establishment of the multi-level pension system,which handles the relationship well between government and market,basic and complement,fair and efficiency,is the policy goal of the pension reform in China. Since the reform and opening up,China’s pension system reform has achieved remarkable results. However,the current pension system can’t meet the needs of different income level groups and is still in an imbalance situation. The paper puts forward some suggestions. In the short term,we should implement and improve the existing system including basic state pension,supplemental pension and individual pension. In the long term,we should upgrade the existing system’s structure to establish a new multi-level pension system including the national fundamental pension for no-income and low-income group, the employment-related basic pension for salaried persons,and voluntary commercial annuity for high-income group.