养老保险统筹层次收入再分配系数及全国统筹类型研究

本文从社会统筹养老保险的收入再分配功能入手，根据养老金计发办法及约束因素，提出“基础养老金收入再分配系数”原理和数理模型，据此延伸出分层平均统筹类型与分比例统筹类型下全国统筹各方案，测算全国统筹各方案下的收入再分配系数并依据希克斯改进、生存公平、劳动公平三种检验，评估全国统筹各方案的收入再分配效果。研究表明：选择方案5（10%替代率中央统筹分比例统筹类型）作为养老保险全国统筹起步方案，实现了适度的收入再分配，可以稳妥地衔接地区之间的利益关系，实现省级统筹向全国统筹的合理对接。

Research on Pension Income Redistribution Coefficients and the National Pooling Type

This article starts from the social pension insurance income redistribution, under the pension payment mechanisms and restrictive elements, puts forward the basic pension income redistribution coefficient principle and mathematical model, whereby extending national pooling programs of hierarchical pooling type and proportion pooling type, we estimate income redistribution coefficient under the national pooling programs and assess the income redistribution effect of the national pooling program according to Hicks test, survival equity test and labor equity test. The study shows that, as a starting program for the national pooling of the pension insurance, program five achieves moderate income redistribution, securing convergence between the interests of the region properly, ultimately the pension insurance at the provincial level to the national pooling smooth transition.