《保险研究》20260106-《城乡居民基本养老保险的制度困境与“积分制”塑造》（杨复卫、谭顺文）

［摘   要］近年来，城乡居保待遇逐年增长与保费增长缓慢间的矛盾日益凸显。本文尝试引入“积分制”，建立养老金指数化调整机制。“积分制”明晰了个人账户公私法属性，平衡了缴费与待遇间的对价关系，还可激活参保缴费激励功能，具有比较优势。城乡居保“积分制”可选择硬法与软法协同进行，将“精算平衡”嵌入“预算平衡”：通过明晰财政补贴请求权与个人账户所有权，构建投保权益规则；通过精算平衡与预算平衡的相互配合塑造基金可持续运行规则；分离个人账户资金和财政补贴，建立缴费与待遇间调整的正相关关系，塑造待遇给付规则。

［关键词］城乡居保；积分制；个人缴费；财政补贴

［基金项目］本文系国家社科基金项目“中国特色基本养老服务制度立法完善研究”（22BFX117）的阶段性成果。

［作者简介］杨复卫，西南大学法学院教授，研究方向：社会保险法学；谭顺文，西南大学社会政策与法律研究中心助理研究员，研究方向：社会保险法学。

The Dilemma of Basic Old-Age Insurance for Urban and Rural Residents and the Shaping of the ‘Points System’

YANG Fu-wei，TAN Shun-wen

Abstract：In recent years，the growing disparity between the annual increase in urban and rural residents’ basic old-age insurance benefits and the slow growth in premiums has become increasingly evident.Based on this，an attempt has been made to introduce a “points system” and establish an index-based adjustment mechanism in this paper.The “points system” clarifies the public-private legal attributes of individual accounts，balances the reciprocal relationship between contributions and benefits，and can also activate incentives for participation and contributions，offering comparative advantages.To establish the “points system” for the urban and rural residents’ basic old-age insurance system，a combination of hard and soft law approaches is adopted，while “actuarial balance” is embedded within “budgetary balance”.In terms of rule making，by clarifying the right to request fiscal subsidies and the ownership of personal accounts，we establish rules for insurance rights;by coordinating actuarial balance and budgetary balance，we establish rules for the sustainable operation of the fund;by separating personal account funds from fiscal subsidies，we establish a positive correlation between contributions and benefits，thereby shaping the rules for benefit disbursement.

Key words：Basic Old-Age Insurance for Urban and Rural Residents;point system;personal contribution;fiscal subsidy