職工基本養老保險“統賬結合”的法理困境與制度重構

我國職工基本養老保險採取社會統籌與個人賬戶相結合的“統賬結合”模式，初衷是發揮社會統籌的共濟性與個人賬戶的激勵性，但實施二十多年來已導致嚴重的公私混淆問題。在制度層面，個人賬戶是職工當期工資的強制儲蓄，具有私權性，但在實踐中已與社保統籌基金混同，用以支付退休職工的當期養老金，實質是個人賬戶的私權性被社會統籌的共濟性所吸收。問題的成因在於現行模式悖離了基本養老保險的內在法理，未構建起代際契約下的“法定之債”，職工與社保經辦機構之間的關係不符合保險法律關係。個人賬戶的改革應當堅持共濟性的方向，沿用“統賬結合”的結構，但將個人賬戶與個人保費分離，個人保費存入社保統籌基金。個人賬戶是個人繳費記錄的抽象記載，表徵個人對社會共同體的貢獻，以薪點形式記載。薪點是職工繳費的年度工資除以當年全國職工平均工資的數值，個人賬戶就是歷年薪點的累加，作為計算養老金的主要依據。

China's basic pension insurance has adopted the combination mode with social pooling and individual accounts, aiming to give full play to the mutual aid function of social pooling and the incentive function of individual accounts, but the implementation of this mode has led to serious confusion between public and private funding sources in the past 20 years. At the institutional level, the individual account is the mandatory savings of current wages of employees, which has the nature of private right. But in practice, it has been mixed with the social insurance pooling fund to pay the pension of retired employees, which essentially shows that the private right of the individual account has been absorbed by the mutual aid function of social pooling. The origin of this problem is that the current model is contrary to the internal legal principle of basic pension insurance, and does not build the ''statutory obligation'' under the intergenerational agreement, also the relationship between employees and social security agencies does not conform to the insurance legal relationship. The reform of individual account should adhere to the direction of mutual aid, and follow the structure of combination mode, but separate the individual account and individual premium, thus deposit the individual premium into the social insurance pooling fund. The individual account serves as the abstract record of individual payment experience, which represents the contribution of individual to social community and appears in the form of salary point. Salary point is the annual salary of employees divided by the national average salary of the year. Individual account is the accumulation of salary points over the years, which is used as the main basis for calculating pension.