[作者简介] 王亚柯(https://orcid.org/0000-0002-4227-3635),女,对外经济贸易大学保险学院教授,博士生导师,经济学博士,主要从事社会保障、收入分配研究; 高程玉(https://orcid.org/0000-0002-0872-1633),女,对外经济贸易大学保险学院博士研究生,主要从事社会保障、收入分配研究。

The Redistributive Effect of Social Security: Income and Wealth
Wang Yake, Gao Chengyu
School of Insurance, University of International Business and Economics, Beijing 100029, China
Abstract

Since China’s market reforms in 1978, together with the rapid development of the economy, the household income and the wealth gap in China have also gradually expanded. According to the data, the Gini coefficient of household income in 1988 was 0.382, but it rose to 0.474 in 2007 and 0.451 in 2013 and reached 0.465 in 2016, each of which is at a relatively high level. Meanwhile, the Gini coefficient of household wealth also increased from 0.538 in 2002 to 0.739 in 2010. At the same time, the public and the academic community had a major controversy on this issue. In response, the central government has repeatedly proposed to improve the redistribution mechanism of the social security system and narrow the gap of income distribution in China. Therefore, it is of great theoretical and practical significance to evaluate the latest achievements and developmental trends in the studies of the social security redistributive effect, and to summarize and carefully review the theoretical and empirical analysis of the redistributive role of social security.
Generally speaking, this field mainly studies the redistributive effect of social security based on three perspectives. Firstly, it analyzes the current redistributive effect of social security system’s contributions and benefits based on the residents’ annual income. The social security funds come mainly from the contributions of employees, employers and financial support. The contributions are generally paid as a certain proportion of an individual’s initial income and are redistributed according to the degree of risks. The groups with lower initial income can receive higher benefits, so social security will change the current income distribution of households at a certain point and has a certain redistributive effect. The second is to analyze the long-term redistributive effect of lifetime net benefits of social security on the basis of individual lifetime income. The pension system will redistribute the lifetime income of the same generation in different life cycles or of different generations, that is, the redistributive effects within and between generations. The third is the redistribution effect of the pension wealth available to social security in the future on the distribution of household wealth. The hidden wealth from the social security system can have an impact on the distribution of household wealth. Compared with the pension income, pension wealth can reflect the benefits from a pension system more comprehensively. The vested pension rights have an impact on the distribution of household wealth. The existing literature on the redistributive effect of China’s social security system still has some limitations. Future research needs to be done in normative studies, empirical studies and policy effects to assess the redistributive effect, and to provide the policy basis for narrowing the income inequality in China.

Keyword: social security; redistributive effect; income distribution; wealth distribution

(一) 社会保障的综合再分配效应

(二) 养老保险的收入再分配效应研究

1997年, 国务院颁布了《关于建立统一的企业职工基本养老保险制度的决定》, 对城镇企业职工养老制度进行改革, 建立了社会统筹与个人账户相结合的部分积累制。这一制度下, 养老金的计发比较强调再分配作用, 但在实践中逃避缴费的现象比较严重。为了激发职工的缴费积极性, 2005年国务院发布了《关于完善企业职工基本养老保险制度的决定》, 对部分积累制进行完善, 并调整了养老金的计发办法。总体而言, 养老保险制度是我国社会保障体系的重要部分, 缴费比例最高, 涉及的资金量最大, 对居民收入分布产生了非常重要的再分配作用。何立新和佐藤宏采用1995年、2002年的CHIP数据对城镇劳动年龄人群的养老保险再分配效应进行了分析, 发现我国城镇养老保险制度缩小了贫富差距, 具有正向的再分配效应, 但两年间再分配作用有所下降, 再分配系数从1995年的15.66%下降到2002年的11.35%[21]。此外, 罗楚亮等利用2007年、2013年的CHIP数据, 对不同来源收入进行了分解, 发现两个年份中城镇居民的养老金集中率都是低于城镇人均收入基尼系数的, 因而具有缩小城镇内部收入差距的作用[4]

(三) 医疗服务的收入再分配效应研究

2009年, 国务院发布《关于深化医药卫生体制改革的意见》, 启动了新一轮医改。针对新医改, 一些学者发现, 政府医疗服务供给力度明显增大, 公共医疗服务利用的不平等有较大幅度的改善, 缩小了居民收入差距。李永友和郑春荣基于2008— 2012年的中国家庭追踪调查(CFPS)数据, 使用BIA框架和保险价值法研究了公共住院服务受益归宿及其收入分配效应, 发现新医改后低收入群体从公共住院服务中受益更多, 住院服务利用更加平等; 在收入再分配方面, 新医改使我国家庭间收入基尼系数下降了5— 7个百分点[42]。此外, 李永友还通过构建个人医疗服务需求函数, 使用补偿变化法来识别新医改后门诊服务扩张的边际受益归宿及其收入分配效应, 发现在仅将门诊服务扩张所获受益计入初始收入时, 社会不平等程度明显下降, 使基尼系数下降4个百分点, 但如果减去发生的私人自付费用额度来测度门诊服务净受益的再分配效应时, 缩小的收入不平等将会被抵消, 收入差距反而扩大[43]。因此, 我国不仅要增加医疗服务支出, 更要改变医疗服务补助方式, 在补助高成本住院服务的同时也要增加低成本的门诊服务补助, 从而发挥医疗保障制度的收入再分配作用, 缩小收入差距。

(四) 其他社会保障的收入再分配效应

The authors have declared that no competing interests exist.