新型农村社会养老保险收入再分配效应研究

通过政策分析发现,新农保制度的收入再分配效应主要体现在政府补贴方面,在本质上是财政的再分配,其中个人账户部分体现为代内再分配,基础养老金部分体现为代际再分配。新农保制度几乎对所有制度内人群都具有正的收入再分配效应。以净转移额来度量新农保收入再分配效应的程度,通过建立模型进行测算发现:在现行财政补贴政策下,新农保的收入再分配偏向于选择较高档次缴费的人群、缴费困难群体、寿命长的人群、女性农民、长期缴费的人群以及农村计划生育家庭;政府缴费补贴越多,个人账户投资收益率越高,基础养老金调整系数越大,参保人养老金的净转入额就越多;"捆绑式缴费"政策产生了逆向的收入再分配效应。

Study on Income Redistribution Effect of New Rural Social Old-age Insurance

Through policy analysis,it is found that the income redistribution effect of new rural social old-age insurance system mainly reflects in the government subsidies,and essentially it is a financial redistribution,of which the part of individual accounts reflects intra-generational redistribution and the part of basic pension reflects inter-generational redistribution.New rural social old-age insurance system provides income redistribution effect to almost all the people within the system.This paper uses net transfers to measure the degree of income redistribution effect of new rural social old-age insurance.By establishing a model and estimating,it is found that under current financial subsidy policy,the new rural social old-age insurance’s income redistribution tends to effect on people with higher pay grade,groups who have difficulties to pay,people who live longer life,women farmers,people who pay longer and rural family planning groups.The more government payment subsidy,the higher investment return rate of personal accounts,the greater the adjustment coefficient of basic pension,the more the net transferred amount to insured person’s pension.The "bundled payment" policy has the effect of reverse income redistribution.