CAJ | 학술논문

作为老龄津贴制度的一种实践形式,我国高龄津贴制度一定程度上缓解了老年群体的贫困状况,但仍属于低水平普惠型,保障力度有限、普惠性不足。在借鉴亚、非、拉发展中国家实践经验基础上,本研究提出在全国范围内建立基础普惠型高龄津贴制度,以65岁作为资格年龄,根据扩展线性支出系统模型（ELES）确定了城镇408.13元/月和农村222.45元/月的待遇标准,研究发现2013~2050年高龄津贴支出占财政支出的比重较低,最高负担为2039年的0.3810%,使财政支出具有可持续性。
작위노령진첩제도적일충실천형식,아국고령진첩제도일정정도상완해료노년군체적빈곤상황,단잉속우저수평보혜형,보장력도유한、보혜성불족。재차감아、비、랍발전중국가실천경험기출상,본연구제출재전국범위내건립기출보혜형고령진첩제도,이65세작위자격년령,근거확전선성지출계통모형（ELES）학정료성진408.13원/월화농촌222.45원/월적대우표준,연구발현2013~2050년고령진첩지출점재정지출적비중교저,최고부담위2039년적0.3810%,사재정지출구유가지속성。
As a type of non-contributory pensions, the Old Age Allowance System （OAAS） in China has relieved the poverty of the aged to some extent, while it is still low level-universal type with the problem of insufficient protection and lack of universality. We propose that we should construct a basic and universal OAAS around our country for all old people who are 65＋ years old based on the experience of many developing countries in Asia, Africa and Latin America. By using the standard of ￥408.13 for urban resident per month and ￥222.45 for rural residents per month, we estimate the level of expenditures of OAAS is low, while highest level is only 0.3810% in 2039,which means OAAS is financial affordability.