企业职工基本养老保险分级平衡省级统筹体制存在问题研究

在省级统筹、分级平衡体制下,市县级政府基本养老保险基金支付出现赤字时,解决的步骤是先由当地历年结存基金部分支付,不足的剩余由当地财政和省级调剂金按照相同比例进行弥补。但这一规定使那些基本养老金存量较大、上缴调剂金数量较多的市县级政府在遇到支付缺口时,动用结存养老金,但在弥补所剩赤字时,不能得到更多的省级调剂金。因而容易引发市县级政府在基本养老保险金征管中＂逆向选择＂,影响基本养老保险金的征管,此问题应得到关注解决。

Problems in the System of Classified Balance and Overall Planning at the Provincial Level of Primary Endowment Insurance in Enterprises

Under the system of classified balance and overall planning at provincial level, when primary endowment insurance in municipal government goes into red,the solution is that payment should be paid first by stock fund,and then the remaining gap is filled by local financial and provincial fund according to a certain percentage.This regulation causes those municipal governments who have large stock fund and submit large amount of fund to higher class administration to use stock fund when meeting with big balance-of-payments gap while not being able to obtain more provincial fund,thus forming adverse selection and affecting collection and management of endowment insurance.