《保险研究》20201008-《基本养老保险财务的“外部负担”及其法律化解》（杨复卫）

［摘   要］中国基本养老保险立法以基本养老保险财务与财政独立为基本准则,在此基础上通过保险财务的运作达成保险待遇的持续给付。然而,我国基本养老保险却背负着类似隐性债务的“外部负担”,包括改革转制成本与政策负担。由于“外部负担”并非基本养老保险财务运转的基本逻辑,属于额外的资金支出,加重保险待遇总体给付压力,可能引发“养老金危机”。本文通过对央地法律文本的解读发现,政府大多将“外部负担”作为支持经济、社会发展的政策工具,并以财政补助形式弥补其造成的保险基金财务亏空。为防范“外部负担”偏离社会保险基本建制原理,建议通过养老保险财务自动调整法律机制理念、方案与保障设施的构建化解“外部负担”。

［关键词］基本养老保险；保险财务；外部负担；化解路径

［基金项目］本文系国家社科基金青年项目“公民养老权的国家义务研究”(19CFX050)的研究成果。

［作者简介］杨复卫,西南大学社会政策与法律研究中心副主任、副教授、硕士生导师,研究方向:社会保障法学。

The “External Burden” of Basic Pension Insurance Finance and Its Legal Solution

YANG Fu-wei

Abstract：China′s basic pension insurance legislation takes its financial and fiscal independence as the basic criteria,and on this basis,continuous payment of insurance benefits is achieved through the operation of insurance finance.However,our country′s basic pension insurance carries an “external burden” similar to hidden debt,including the cost of reform and policy burden.Since the “external burden” is not the fundamental logic of the basic pension insurance financial operation,but an additional capital expenditure,this increases the overall payment pressure of insurance benefits and may lead to a “pension fund crisis.” Through the interpretation of the central and local legal texts,the government mostly regards “external burden” as a policy tool to support economic and social development,and makes up for the financial deficit of the insurance fund in the form of financial subsidies.In order to prevent the “external burden” from deviating from the basic principles of social insurance,the paper sngguests that the “external burden” should be resolved through the construction of the financial automatic adjustment of legal mechanism concepts,relevant plans and guarantee facilities.

Key words：basic pension insurance;insurance finance;external burden;solution path