养老金“二十年连涨”激励相容机制的历史考察与政策建议

Historical Examination and Policy Recommendations for the Pension Incentive Compatibility Mechanism in the"Twenty-Year Continuous Increase"

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摘要党的十八大以来,中央多次强调健全基本养老保险参保缴费激励约束机制,建立合理的待遇调整机制。本文重点研究城镇企业职工养老金待遇调整激励相容机制的发展历程、阶段特征、存在问题与改革方向。通过对20年调待政策的梳理,将激励相容机制发展分为初创、完善、成熟三个阶段;基于调待指标设计激励性权重评估模型,测算出4个年份中31个省级行政区的激励性权重。研究表明:各地激励性指标权重平均值由35%增至59%,激励相容机制的完善主要得益于各地基本养老金水平挂钩调整权重的不断增长,但因全国激励性指标权重已较高,继续完善激励相容机制面临挑战。为贯彻落实延迟退休政策,本文提出用足激励性权重指标、均等化指标要锚定“保基本”、设置激励性指标指导性参数区间以及提升制度透明度等政策建议,以不断完善养老金待遇调整激励相容机制。 Since the 18th CPC National Congress,policymakers have institutionalized incentive-compatible mechanisms in basic pension insurance systems while implementing rational benefit adjustment frameworks.This paper delineates the historical progression of incentive-compatible mechanisms governing pension adjustments for urban enterprise employees,systematically examining phase-specific characteristics,systemic constraints,and institutional innovation pathways.Longitudinal analysis of two decades of policy evolution reveals three distinct developmental phases:incubation,optimization,and consolidation.Employing an incentive weight coefficient model,we quantify provincial-level incentive parameters across 31 administrative units at quadrennial intervals(2005-—2024).Empirical results demonstrate a marked increase in provincial incentive weights from 35%to 59%,principally attributable to the progressive integration of basic pension level parameters into adjustment algorithms.The current plateau(59%)constrains further enhancements to the incentive architecture.To implement the delayed retirement policy,we propose four complementary reforms:(1)optimal utilization of incentive weight parameters,(2)basic-security-anchored standardization of equalization metrics,(3)normative specification of incentive indicator ranges,and(4)strategic enhancement of policy transparency.This research balances actuarial sustainability with robust incentive alignment while preserving benefit adequacy.

作者郑秉文庞茜 Zheng Bingwen;Pang Xi

机构地区辽宁大学中国商务发展研究院中国社会科学院大学政府管理学院

出处《财政研究》北大核心 2025年第2期29-46,共18页 Public Finance Research

基金国家社会科学基金重大项目“2035年我国多层次多支柱养老保险体系发展目标与现实路径研究”(23ZDA100)。

关键词养老保险制度待遇调整机制激励相容机制可持续性延迟法定退休年龄 Old-Age Pension Pension Adjustment Mechanism Incentive Compatibility Mechanism Sustainability Delayed Statutory Retirement Age

分类号 F842 [经济管理—保险] D632.1 [政治法律—中外政治制度]

作者简介郑秉文,辽宁大学中国商务发展研究院、中国社会科学院大学政府管理学院,zhengbw126@126.com;通讯作者:庞茜,中国社会科学院大学政府管理学院,870962658@qq.com。