CAJ | 학술논문

基于局部均衡分析框架，通过精算方法对新型农村居民基本养老保险四种模式的激励效应和再分配效应研究。结果表明：现行制度对中青年人参保和居民选择缴费档次激励效应偏低；制度具有一定的代际再分配效应，但是在代内之间不仅不具有再分配效应，而且有些模式还会产生逆向收入转移。在现有制度设计中，希望通过财政方式同时达到激励与再分配效应是难以兼顾的，而且还会影响制度保障水平提升。因此，新型农村社会养老保险应进行优化，而优化关键是理清财政补贴与个人账户之间的功能。财政补贴应侧重再分配效应，向缴费年龄高和低收入居民倾斜。个人账户应主要侧重激励效应，通过较高回报率激励居民参保，提高保障水平。
기우국부균형분석광가，통과정산방법대신형농촌거민기본양로보험사충모식적격려효응화재분배효응연구。결과표명：현행제도대중청년인삼보화거민선택격비당차격려효응편저；제도구유일정적대제재분배효응，단시재대내지간불부불구유재분배효응，이차유사모식환회산생역향수입전이。재현유제도설계중，희망통과재정방식동시체도격려여재분배효응시난이겸고적，이차환회영향제도보장수평제승。인차，신형농촌사회양로보험응진행우화，이우화관건시리청재정보첩여개인장호지간적공능。재정보첩응측중재분배효응，향격비년령고화저수입거민경사。개인장호응주요측중격려효응，통과교고회보솔격려거민삼보，제고보장수평。
Based on the partial equilibrium analysis fram ew ork, the incentive and redistributive effects of the four pension insurance m odes for new rural residents w ere calculated in actuarial m ethod. T he results show that the existing system has low incentive effects on the w illingness of people of m iddle and young ages to buy insurance and their choices of pay level of insurance, although this system ow ns intergenerational redistribution effects to a certain extent, there are not only no redistribution effects on the intra-redistribution,but also som e of them even bring reverse transfer of incom e. It’s unrealistic to balance incentive and redistribution effects by m eans of finance in the existing system;on the contrary,it w ill affect the prom otion of the security level. T herefore the new rural social pension insurance should be optim ized,and the key is to clarify the functions betw een the financial subsidies and individual accounts. Financial subsi-dies should focus on redistribution effect and be inclined to pay high age and low incom e residents,w hile individual ac-counts should m ainly focus on the incentive effect, m otivate residents insured by a higher rate of return, and enhance the level of protection.