| 全国统筹背景下养老保险最低缴费基数研究 |
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| 引用本文：曾益1，王卓睿2.全国统筹背景下养老保险最低缴费基数研究[J].财经理论与实践,2026,(1):33-40 |
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| 中文摘要:基于优化养老保险全国统筹制度的需求，运用双重差分法，采用2002—2021年省级面板数据，探究了降低社会保险缴费基数下限对养老保险征缴率、扩面率及基金可持续性的影响。结果显示，降低养老保险缴费基数下限能使养老保险征缴率和扩面率分别提升8%和3%，基金收入增加15%，累计结余规模扩大20%；若2022年实施该改革，征缴收入将增加23.54%，养老保险基金收支差由逆差转为顺差。鉴于此，当前养老保险缴费基数下限存在降低空间，这一改革可作为增强基金可持续性的有效手段，亦可为优化养老保险全国统筹制度提供新思路。 |
| 中文关键词:养老保险 全国统筹 缴费基数下限 征缴率 基金可持续性 |
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| A Study on the Minimum Contribution Base for Pension Insurance in the Context of National Co-Ordination |
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| Abstract:Based on the need to optimize the national co-ordination system of pension insurance, the impact of lowering the lower limit of the social insurance contribution base on the pension insurance contribution rate, the expansion rate and the sustainability of the fund is investigated using the double-difference method and provincial panel data from 2002 to 2021. The results show that lowering the lower limit of the pension insurance contribution base can increase the pension insurance contribution rate and expansion rate by 8 per cent and 3 per cent, respectively, increase the fund income by 15 per cent, and expand the size of the cumulative balance by 20 per cent; if the reform is implemented in 2022, the collection income will increase by 23.54 per cent, and the difference between the income and expenditure of the pension insurance fund will change from a deficit to a surplus. In view of this, there is room for lowering the current lower limit of the pension insurance contribution base, and such a reform could be an effective means of enhancing the sustainability of the fund, as well as providing new ideas for optimizing the national co-ordination system for pension insurance. |
| keywords:pension insurance national co-ordination lower limit of contribution base contribution rate fund sustainability |
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