CAJ | 학술논문

中国经济结构、产业结构的调整正不断深入并加速进行。伴随市场化、城市化和科技发展。我国人口就业方式正在发生重大变动，灵活就业人口的规模快速增长，已形成一个庞大的就业群体。社会养老保险覆盖这个群体，既是社会公平的要求，也是社会养老保险事业发展的需要。而灵活就业人口参保，必然对现行社会养老保险制度提出新的需求和挑战，并将对社会养老保险收支产生重大影响;参保后缴费人数增多，缴费基数多样化，缴费费率降低，缴费有效时间延长，收支不平衡风险加大。现阶段，中国灵活就业人口处在参保初期，对养老保险缴费收入增加有着显著的积撇影响。参保的消极影响在2020年以后将逐渐显现。因此，建议建立专门的进城务工灵活就业者社会养老保险体系；建立超规定年限缴费、以灵活的费率缴费、与缴费总额挂钩进行给付等三项激励制度；尽早建立起适应我国灵活就业人口参保的社会养老保险资金长期收支平衡机制。
중국경제결구、산업결구적조정정불단심입병가속진행。반수시장화、성시화화과기발전。아국인구취업방식정재발생중대변동，령활취업인구적규모쾌속증장，이형성일개방대적취업군체。사회양로보험복개저개군체，기시사회공평적요구，야시사회양로보험사업발전적수요。이령활취업인구삼보，필연대현행사회양로보험제도제출신적수구화도전，병장대사회양로보험수지산생중대영향;삼보후격비인수증다，격비기수다양화，격비비솔강저，격비유효시간연장，수지불평형풍험가대。현계단，중국령활취업인구처재삼보초기，대양로보험격비수입증가유착현저적적별영향。삼보적소겁영향재2020년이후장축점현현。인차，건의건립전문적진성무공령활취업자사회양로보험체계；건립초규정년한격비、이령활적비솔격비、여격비총액괘구진행급부등삼항격려제도；진조건립기괄응아국령활취업인구삼보적사회양로보험자금장기수지평형궤제。
China＇s economic structure readjustment and industry restructure are being deepening and accelerated. Accompanied by marketization, urbanization and technological development processes, urban population employment structure has undergone significant changes： flexible workers＇ scale is extending fast and flexible workers have formed a large part of the labor force. Under the circumstances, including flexible working population in social pension insurance is not only the requirements of social equity,but also serves the needs of its development . It is definite that their participation will exert a strong influence on the existing system, which will in turn cause new demands and greatly benefit the insurance system＇s revenue and expenditure. The specific results include： growing contributors, diversified basic payments, decreasing contribution rates, extending pension contribution duration, and increasing financial imbalance risk. We can divide the possible effects into two parts： the positive and the negative. From 2005 up till 2020, while flexible working population gradually become participants, they will make remarkable positive contribution to the system＇s revenue. However, after 2020, when the insured start to claim their pensions, the negative effect will gradually appear. We, therefore, recommend the establishment of a special social pension insurance system for flexible migrant working population, and the establishment of three-incentive system ：（ 1 ） encouraging the contributions exceed the required period and amount, （2）guaranteeing the participation with flexible contribution rates, and （3）linking up the total payment with the contribution period and contribution rates. With the measures stated above, we also hope that China＇s social pension insurance long-term financial balance of revenue and expenditure mechanism will be established at the earliest possible date, which will accommodate the needs of the flexible working population.