《保险研究》20190709-《中央调剂金比例对养老保险基金地区差距的影响》（彭浩然、王琳琳）

［摘   要］本文根据现行企业职工基本养老保险基金中央调剂制度的相关规定,利用2017年不同省份的历史数据,通过定量测算考察了不同中央调剂金比例对缩小养老保险基金地区差距的影响,并分别从“补缺口角度”和“公平角度”提出最优中央调剂金比例的设定原则。测算结果显示：中央调剂制度可以在短期内缩小不同省份之间的养老保险基金差距,缓解部分省份的养老金支出压力,但是随着中央调剂金比例的逐步上调,可能会出现新的不公平现象。本文建议中央调剂金比例控制在5%左右。

［关键词］中央调剂制度；养老保险基金；地区差距

［基金项目］本文获得国家自然科学基金面上项目(71774180)的资助。

［作者简介］彭浩然,中山大学岭南学院教授,E-mail:penghaoran@gmail.com；王琳琳,中山大学社会保障研究中心研究员。

The Impact of Central Adjustment Ratio on the Gap of Regional Basic Pension Funds

PENG Hao-ran,WANG Lin-lin

Abstract：According to the current central adjustment system of the basic pension fund for enterprise employees,we quantified the impacts of different central adjustment ratios on narrowing the gap of regional basic pension funds using the historical data of different provinces in 2017,and then proposed the principles for setting the optimal central adjustment ratios from the “gap filling perspective” and the “equity perspective” respectively. These calculation results show that the central adjustment system can narrow the gap between basic pension funds of different provinces in the short term,and can alleviate the pension expenditure pressure in some provinces. However,with the gradual increase in the central adjustment ratio,new inequities may occur. We recommend that the central adjustment ratio should be controlled at about 5%.

Key words：central adjustment system,pension fund,regional gap