关键词: 行为财政学, 财政决策, 跨期选择, 社保缴费制度改革

Abstract: Behavioral public finance combines economics, public finance and behavioral science. It has improved and innovated the basic theories and research paradigms of traditional finance, and has guiding significance in all aspects of public financial decision-making. Based on the summary of the paradigm theory of behavioral public finance, this paper analyzes the reform of social security payment system in China in 2018 by combining the individual intertemporal choice model that introduces policy factors, and then analyzes the basics of using behavioral public finance to promote the effective implementation of social security payment system reform. It finally draws conclusions in two ways to improve the effectiveness of public financial decision-making by using behavioral public finance: one is to use the "Nudge" method to coordinate the game between the government and other economic agents; the other is to focus on the propaganda of policies and the guidance of public opinion to ensure the implementation of decision-making.

Key words: Behavioral Public Finance, Public Financial Decision-making, Intertemporal Choice, Reform of Social Security Payment System