养老社会保险制度的反贫困分析——美国的实践及对我国的启示

在不同的社会保障制度模式下,养老社会保险的反贫困功能不一样。不同的养老社会保险制度设计会影响其反贫困功能的发挥。美国的公共养老保险制度——"老年人、遗属和残疾人保险(OASDI)"在计发办法上的累退倾向,在受益对象上不限于退休者本人还包括配偶、遗属和残疾人,在实际给付时关于受益类型、课税、最低和最高收益、随生活成本进行调整等政策规定,对于低收入者保护倾向非常明显。与美国相比,我国目前的养老社会保险存在覆盖面窄、水平偏高,受益水平差异偏大,缺乏不同的受益类型设计等问题。为推动多层次养老保障体系建设,我国养老社会保险制度改革的政策取向应该是降低现有受益水平,扩大覆盖面,并通过覆盖更多的低收入者来增强制度的反贫困效果。同时评估和改革个人账户,以防止养老金差异过大。

Anti-poverty Analysis in Social Insurance for the Elder

The anti-poverty functions of social insurance for the elder are diferent under diferent social insurance modes. The design of social insurance for the elder also limits its anti-poverty function. "Old Age, Survivors and Disability Insurance" (OASDI) in America shows the great function of protecting the poor in the system design, such as progressive benefit distribution, more receivers including not only retirees but also their couples, survivors and disabilities. Some other policies, including the division of diferent receiver types, tax benefits, the bottom and top standards, and the benefit adjustment according to life costs, also show the policy tendency of anti-poverty. Compared with OASDI, the social insurance for the elder in China has such problems as small coverage, high benefit level, large benefit disparity, and the lack of different benefit types. In order to push the construction of multiple-level elder support system, the policy reform orientation must be to lower benefit level, to expand coverage, and to increase anti-poverty function by covering more low income people. At the same time, it is necessary to evaluate and reform individual account to narrow pension disparity.