2023年第17卷第1期(总120期)北京劳动保障职业学院学报JOURNALOFBEIJINGVOCATIONALCOLLEGEOFLABOURANDSOCIALSECURITYVol.17,2023No.1GeneralNo.120·社会保障·基本养老保险全国统筹的基本理论问题褚福灵(中央财经大学保险学院北京100081)摘要:基本养老保险全国统筹,是指基本养老保险基金在全国范围内统一筹集与统筹使用。基本养老保险全国统筹本身不是目的,其目标是通过全国统筹提高规模效应,共担养老风险,确保养老保险事业持续健康发展。养老保险全国统筹的起点是地方统筹,基本养老保险基金中央调剂是全国统筹的初级形式,基本养老保险基金全国范围内统一收支是全国统筹的目标模式。实现养老保险全国统筹是提高基金抗风险能力的需要,是为企业提供公平竞争环境的需要,是生产关系适应生产力发展规律的客观反映。基本养老保险全国统筹是“基金统筹、制度统一、管理健全、技术规范”四位一体的系统工程,应协同推进基本养老保险全国统筹改革。关键词:基本养老保险;全国统筹;制约因素;对策建议中图分类号:F840.67文献标志码:A文章编号:16740025(2023)010304收稿日期:20230207作者简介:褚福灵(1964-),男,山东人,中央财经大学保险学院教授,经济学博士,博士生导师。BasicTheoreticalIssuesofNationalPoolingofBasicEndowmentInsuranceCHUFuling(SchoolofInsurance,CentralUniversityofFinanceandEconomics,Beijing100029)Abstract:Nationalpoolingofbasicendowmentinsurancemeansthatthebasicendowmentinsurancefundisraisedandusedinaunifiedwaythroughoutthecountry.Nationalpoolingofbasicendowmentinsur-anceisnotanendinitself.Itsgoalistoimprovethescaleeffect,sharetheendowmentriskandensurethesustainableandhealthydevelopmentoftheendowmentinsuranceindustrythroughnationalpooling.Thestartingpointofnationalendowmentinsurancepoolingislocalpooling,thecentraladjustmentofbasicen-dowmentinsurancefundistheprimaryformofnationalpooling,andthenationalunifiedincomeandex-penditureofbasicendowmentinsurancefundisthetargetmodeofnationalpooling.Therealizationofna-tionalpoolingofendowmentinsuranceistheneedtoimprovetheanti-riskabilityofthefund,theneedtoprovideafaircompetitiveenvironmentforenterprises,andtheobjectivereflectionoftheproductionrelation-shiptoadapttothelawofproductivitydevelopment.Nationalpoolingof...
