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<div id="josgufr" class="left_meta clearfix entry-meta"> <time datetime="{$article.time_date}" class="entry-date"> <strong>15</strong> <small>2018-04</small> </time> </div> </div> <h1>基本養老金全國統籌需要提速</h1> <div id="wohk8rx" class="article-publish"> 作者：<a href="http://onliving.cn/">輕松保</a> <em>|</em> 發(fā)布時(shí)間：<small>2018-04-15</small> <em>|</em> 閱讀次數：<small>26701</small> </div> <div id="i3km8o7" class="clearfix"></div> </div> <article class="article-info p-t-30 p-b-30"> <p> 目前，我國基本養老保險基金統籌的層次比較低，主要由省級統籌或市縣兩級統籌。由于統籌的級次低，導致了以下問(wèn)題：一是基金使用混亂。地方政府對基本養老保險資源擁有了管理支配權，產(chǎn)生了挪用基本養老保險的可能性。 </p> <br /> <p> 二是使用效率低下。不同統籌地區的基本養老保險基金無(wú)法相互調節?；攫B老保險收支有結余時(shí)，地方擅自提高支付標準;而當收支出現缺口時(shí)，又依賴(lài)中央補助，甚至有些缺口地區還與結余地區攀比待遇水平。同時(shí)地方在管理基金過(guò)程中放松管理，對征繳過(guò)程中發(fā)生的瞞報繳費基數、拖繳、欠繳行為缺乏有力的管理手段。 </p> <p> 三是阻礙勞動(dòng)力自由流動(dòng)。由于我國目前的養老保險制度并不統一，不同人群的養老保險制度各自為政，管理部門(mén)多、地區間政策及待遇差異大。當勞動(dòng)力跨統籌區流動(dòng)時(shí)，基本養老保險關(guān)系無(wú)法順利轉移。隨著(zhù)我國經(jīng)濟改革的深化以及城鎮化進(jìn)程的不斷加速，勞動(dòng)力的跨區域、跨行業(yè)流動(dòng)就業(yè)已成為常態(tài)，對基本養老保險統籌級次提高的需求日益迫切。 </p> <p> 筆者認為，應盡快提高基本養老保險基金社會(huì )統籌層次。將基本養老保險基金的社會(huì )統籌層次上升到全國統籌，建立全國統一完善的基本養老保險信息系統和精算系統，使參保者在全國范圍內都能夠實(shí)時(shí)查詢(xún)個(gè)人賬戶(hù)中的信息。由中央政府統一實(shí)施對全國養老保險基金的全面管理，即養老保險基金政策法規、基金征繳、社會(huì )化發(fā)放、投資運營(yíng)等事權由中央政府承擔，地方政府執行有關(guān)政策和承辦相關(guān)業(yè)務(wù)?？紤]到我國社會(huì )經(jīng)濟差異在短時(shí)期內無(wú)法彌合、不同地域間的物價(jià)差別等現實(shí)情況，可另外建立省級政府地方附加養老金，由省級地方財政出資，滿(mǎn)足不同地區因經(jīng)濟發(fā)展水平不同而產(chǎn)生的不同養老金需求，實(shí)現不同地區勞動(dòng)者養老保險待遇水平的相對公平，調動(dòng)地方政府積極性。在中長(cháng)期內，協(xié)調各地區的經(jīng)濟發(fā)展，將地區、城鄉二元經(jīng)濟差距縮小到適度水平，為基本養老保險全國統籌奠定經(jīng)濟基礎。 </p> <p> 在中央與地方的社會(huì )保障事權劃分中，應按照公共產(chǎn)品的層次性和受益范圍來(lái)確定政府間的事權劃分。如果一項社會(huì )保障項目其受益的范圍覆蓋全體公民和全社會(huì )成員，應該由中央政府進(jìn)行負責;如果受益的范圍僅僅局限于某一地區，則其應由相應的地方政府進(jìn)行履行事權。筆者的政策建議如下： </p> <p> 首先，要以法律的形式來(lái)規范政府間的事權和支出責任劃分。由于政府間關(guān)系的錯綜復雜，往往涉及到政府間利益的博弈，要使社會(huì )保障事權劃分能夠有足夠權威的規則給予調整和規范，就必然要將事權劃分納入法律之中，克服當前“政策主導型”建制過(guò)程中各級政府在制度設計及政策制定中的前后多變性和上下矛盾性。 </p> <p> 其次，要充分發(fā)揮各級政府的優(yōu)勢，合理劃分社會(huì )保障事權和支出責任。按照政府分級提供不同層次性公共產(chǎn)品的原則，明確劃分中央政府與地方政府主要負責的社會(huì )保障項目。對于更多的具有全國性公共產(chǎn)品特征的保障項目或部分，如全國統一的公共基本養老保險、軍人社會(huì )保障、重大疫情和自然災害的社會(huì )救助等項目和部分，應由中央政府主要負責，并承擔其中主要的財政責任和組織實(shí)施工作。而對具有較強的地方性公共產(chǎn)品特征的項目，受益范圍一般局限于本地區居民，應由地方政府主要負責，并承擔相應的財政投入和組織實(shí)施工作。 </p> <p> 按照財權與事權相統一的原則，建立中央政府與地方政府間社會(huì )保障財政投入的責任分擔機制。具體而言，中央政府應承擔的社會(huì )保障事權包括： </p> <p> (1)全國社會(huì )保障體系的總體規劃，重大社會(huì )保障改革方案和政策的研究和制訂;中央直接管理的社會(huì )保障項目法律法規的制訂、頒布和實(shí)施;社會(huì )保障制度和基金監管體系的建設;全國社會(huì )保障基金投資運營(yíng)。 </p> <p> (2)對于社會(huì )保險中的基本養老保險，中央政府可以考慮推動(dòng)建立面對全體老年居民的國民基礎養老金，可借鑒加拿大的“老年保障制度”(OAS)，它無(wú)需個(gè)人繳費(稅)，所需資金來(lái)源于政府稅收，由政府通過(guò)一般預算安排，從國家稅收總額中列支，旨在實(shí)現社會(huì )再分配、減少老年人的貧困比例。在此基礎上統一制定基本養老保險計劃，包括繳費、給付的年齡和標準等?；攫B老保險應在全國范圍內統籌。 </p> <p> 同時(shí)，完善現有的基本養老保險制度的資金保障機制，應對老齡化危機帶來(lái)的中央財政補貼壓力。出臺社會(huì )保險基金投資運營(yíng)條例，加強對社會(huì )保險收、支和結余資金的監管，確?；鸢踩?，盡快出臺社會(huì )保險基金監管法規和健全監管體系，杜絕和防止各種挪用、侵蝕、貪污社會(huì )保險基金的現象發(fā)生，清理各種欠繳、拒繳行為，確?；鸢踩?，建立良性循環(huán)的社會(huì )保險運行機制。 </p> <p> 地方政府應承擔的社會(huì )保障事權包括： </p> <p> (1)落實(shí)和執行中央關(guān)于社會(huì )保障的規劃、法規和政策，制訂和下達符合當地實(shí)際情況的地方性規劃、政策法規的實(shí)施細則。 </p> <p> (2)對于基本養老保險，根據中央頒布的政策、法規，制訂相應的實(shí)施細則，并負責基本養老保險基金的征繳、支付、投資運營(yíng)和監管，確?；鸬陌踩\行。 </p> <p> 另外，要通過(guò)完善的縱向轉移支付制度來(lái)實(shí)現公平的收入再分配目標。社會(huì )保障轉移支付制度實(shí)際上是旨在增加地方政府的財政收入，提升地方政府的社會(huì )保障支出能力，從而促成地方政府社會(huì )保障事權和財權的對等，理順中央政府和地方政府的社會(huì )保障財政關(guān)系。同時(shí)，社會(huì )保障轉移支付制度還能有效解決由社會(huì )保障控制權集中和管理權分散的矛盾而導致的保障水平地區差異性問(wèn)題。 </p> <div id="bbedhni" class="post-bottom-info"><p> <strong><span style="font-size:16px;">輕松保</span></strong>專(zhuān)業(yè)從事<a href="http://onliving.cn" target="_blank">個(gè)人人事外包</a>，<a href="http://onliving.cn" target="_blank">公司人事外包</a>，企業(yè)五險一金代辦，幫您實(shí)現足不出戶(hù)繳社保的愿望！<a 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