关键词: 全国统筹, 养老保险, 财政责任, 征缴行为

Abstract: Based on the perspective of the change of local government premium collection and payment behavior，this paper comprehensively analyzes the impact of national overall planning of basic pension insurance on financial responsibility by using econometric model and actuarial model，and finds that: First，when the central adjustment system is still implemented，the cumulative financial responsibility from 2021 to 2050 will be 1 104.56 trillion yuanSecond，if the national overall planning is realized，the collection and payment rate of pension insurance will drop by 15.6%，and the cumulative financial responsibility will increase by 23.67% compared with the implementation of the central adjustment systemThird，assuming that the state has issued a reward and punishment mechanism to regulate the premium collection and payment behavior of local governments，the collection and payment rate can be increased by 3.39%，and the cumulative financial responsibility will be reduced by 5.14% compared with the implementation of the national overall planning policy onlyFourth，if the policy of gradually delaying the retirement age is further introduced，the cumulative financial responsibility can be reduced by 17.18%~23.82% compared with the introduction of reward and punishment mechanismIt can be seen that in the process of advancing the national overall planning of pension insurance，the state should introduce the incentive mechanism for the collection and payment of local government premiums，and formulate a plan to delay the retirement age as soon as possible，so as to realize the sustainable development of the fund

Key words: national overall planning, pension insurance, fiscal responsibility, collection behavior