中国城乡居民基本养老保险财政补贴政策研究

Research on the Fiscal Subsidy Policy of China’s Basic Pension Insurance for Urban and Rural Residents

摘要: 自2014年“新农保”和“城居保”制度整合以来，我国城乡居民基本养老保险制度初步建立并持续优化，财政补贴作为核心资金来源，有效保障了制度运行效能，并通过差异化的激励机制提升了参保积极性。然而，通过梳理2014~2024年中央及地方城乡居民基本养老保险制度的主要财政补贴政策发现，该政策面临公平性不足与保障水平低的双重困境。公平性上，中央补贴未充分考量省际差异，地方补贴标准不一；保障水平方面，相较于城镇职工基本养老保险，城乡居民基本养老保险在基金收入、补贴力度及待遇标准等维度均处于低位。鉴于此，本文提出优化策略，包括提升公平性，实现精准补贴；强化保障水平，推动协同发展；加强信息化建设与监督，以此提升财政补贴政策质量，促进城乡居民基本养老保险制度可持续发展。

Abstract: Since the integration of the “New Rural Social Pension Insurance” and “Urban Residents’ Social Pension Insurance” in 2014, China’s basic pension insurance system for urban and rural residents has been initially established and progressively improved. As a core funding source, fiscal subsidies underpin the effective operation of the system and boost insurance participation via differentiated incentive mechanisms. Based on a systematic review of central and local fiscal subsidy policies for urban and rural residents’ basic pension insurance during 2014~2024, this study identifies dual dilemmas of insufficient fairness and low security level in the current policy system. In terms of fairness, central fiscal subsidies fail to fully accommodate provincial differences, and local subsidy standards are inconsistent across regions. In terms of security level, urban and rural residents’ basic pension insurance lags far behind urban employees’ basic pension insurance in fund revenue, subsidy intensity and benefit standards. To promote the sustainable development of the pension insurance system, this paper proposes optimization strategies: realizing precise subsidization to enhance policy fairness, promoting coordinated development to raise security levels, and strengthening information construction and policy supervision to improve the overall quality of fiscal subsidy policies.