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与养老保险相关的成本转嫁可以分为三个方面:(1)社会保险领域之外向养老保险领域的成本转嫁;(2)社会保险内部转嫁;(3)养老保险内部成本转嫁。不断指向养老保险的成本转嫁增加了养老保险的支付风险和脆弱性,严重威胁到我国养老保险的可持续性。本文从地方政府、企业和员工等利益主体的理性行为入手,基于养老保险的“俱乐部产品”性质,分析地区、代际间以及部门间的养老成本转嫁,进而提出恢复养老保险制度的独立性以及建立养老保险基金收支平衡的评估体系等建议。
The costs associated with endowment insurance can be divided into three aspects: (1) the cost of social insurance beyond the field of endowment insurance; (2) the internal transfer of social insurance; (3) the transfer of the internal cost of endowment insurance. The constant transfer of the cost of endowment insurance increases the payment risk and vulnerability of pension insurance, which seriously threatens the sustainability of our pension insurance. Based on the rational behaviors of local government, enterprises and employees and other stakeholders, this paper analyzes the nature of the “club products” of pension insurance and analyzes the transfer of pension costs in different regions, regions and departments, and then proposes to restore the independence of the pension insurance system As well as the establishment of an endowment insurance fund balance of payments assessment system and other recommendations.