摘要
如何为灵活就业群体设计既与其灵活就业形式相适宜又能提升其就业安全性的社会保障政策一直是我国劳动力市场政策探讨的热点问题,而从2005年开始的灵活就业养老保险统筹账户返还政策就是我国劳动力市场政策对此的一次探索。在此背景下,本文聚焦2008~2015年,四川、湖北和安徽等地的灵活就业养老保险统筹账户返还政策及调整方案,通过构建双重差分模型实证评估了这次试点政策的效果。本文首先实证检验了社保缴费收益与参保行为之间的关系,发现灵活就业养老保险统筹账户返还对灵活就业者参保具有显著正向作用。其次从参保行为、家庭行为选择、主观幸福感三个方面评估了灵活就业养老保险统筹账户返还的政策效果,结果显示,灵活就业养老保险统筹账户返还对家庭投资决策、主观幸福感均具有显著促进作用。最后通过构建社保缴费收益精算模型探讨灵活就业养老保险制度的可持续性,发现灵活就业参加现行基本养老保险制度缴费基数越低,缴费时间越长,统筹账户基金的可持续期越短。综上所述,本文提出要不断完善制度和激励机制,逐步探索建立适应灵活就业的灵活安全性养老保险制度。
How to design a social security policy for the flexible employment which aid not only in being appropriate to their flexible employment form but also in enhancing their employment security has been a hot issue in China's labor market policies.At the same time,the policy of refunding flexible employees insurance pension since 2005 is an exploration of the issue.Therefore,this paper focuses on the refunding policy and adjustment scheme in Sichuan,Hubei and Anhui during 2008-2015,and empirically evaluates the effect of this experimental policy by construeting a Differences-in-Differences model.Firstly,this paper empirically investigates the relationship between the benefits of social security contributions and insured behavior,and the result shows that the rebate of the flexible employment pension insurance social account has a significant positive effect on the flexible employed labor's insured behavior.Secondly,we evaluate the policy effect of the rebate on flexible employ ment pension insurance accounts in terms of insured behavior,household behavior choice,and subjective well-being.The results show that the policy has a significant positive effect on household investment decisions and subjective well-being.Finally,this paper explores the sustainability of the flexible employment pension insurance system by constructing an actuarial model of social security contribution returns,and finds that the lower the contribution base and the longer contribution period the flexible employees participate in,the shorter the sustainability period will be.In summary,this paper proposes to improve the incentive mec hanism continuously and explore the establishment of a flexible security pension insurance system adapted to flexible employment gradually.
作者
李晓曼
于佳欣
陈丽
Li Xiaoman;Yu Jiaxin;Chen Li
出处
《劳动经济评论》
2023年第1期98-121,共24页
Labor Economic Review
基金
国家社会科学基金青年项目“新业态职业伤害归责、风险评估及保障制度研究”(项目编号:20CGL040)
首都经济贸易大学北京市属高校基本科研业务费专项资金(QNTD202102)的资助
关键词
灵活就业
养老保险
参保行为
政策评估
基金可持续
flexible employment
pension insurance
insured behavior
policy evaluation
fund sustainability
作者简介
李晓曼,首都经济贸易大学劳动经济学院副教授;于佳欣,首都经济贸易大学劳动经济学院硕士;通讯作者:陈丽,首都经济贸易大学劳动经济学院硕士研究生,E-mail:17319339496@163.com
