加拿大养老金“DB型部分积累制”新范式20年回望与评估——降低养老保险费率的一个创举

发布时间：2018-02-24 19:48

本文关键词： 降低养老保险费养老金精算现收现付部分积累制主权养老基金　出处：《经济社会体制比较》2017年06期 　论文类型：期刊论文

【摘要】：随着人口老龄化的不断加剧,"加拿大养老金计划"缴费率不断提高。为了降低子孙后代过高的费率和保持竞争力,加拿大在"1997改革"中就设定了一个可以持续百年的9.9%"永恒费率",其一揽子改革包括三大举措即快速提高费率形成一只基金、建立高效的投资公司、降低待遇水平。文章对"加拿大养老金计划"过往20年来制度运行绩效做了对比与评估之后发现,20年前的测算完全准确,并且制度运行绩效超过了预测。文章对这些计划的改革方法论做了大胆分析并提出了个人看法,认为"1997改革"的重要意义是诞生了"DB型部分积累制"。为提高替代率,在现行制度基础上2016年加拿大又额外建立了一个规模很小的"DB型完全积累制",其可持续性和替代率在未来百年内都十分理想。文章认为,加拿大创设的"DB型完全积累制"是一种新范式,具有很高的学术研究价值,它使"林德贝克假想"变成现实,填补了林德贝克分析框架的空白;在经验操作上,对各国养老金改革均具有很多重要启示。
[Abstract]:With the ageing of the population, the Canadian Pension Plan contribution rates are rising. In order to reduce the excessive rates for future generations and to remain competitive, In the 1997 Reform, Canada set a "permanent rate" of 9.9% that lasts for a hundred years. The package of reforms includes three major measures, namely, to quickly raise rates to form a fund and to establish efficient investment companies. This paper compares and evaluates the performance of the Canadian Pension Plan over the past 20 years and finds that the calculations made 20 years ago are completely accurate. Moreover, the performance of system operation exceeds the forecast. This paper makes a bold analysis of the reform methodology of these plans and puts forward a personal view that the important significance of "1997 reform" is the birth of "DB partial accumulation system". In 2016, Canada established a very small "DB full accumulation system" based on the current system. Its sustainability and substitution rate are very ideal in the next hundred years. The "DB complete accumulation system" created by Canada is a new paradigm with high academic research value. It makes the "Lindbaek hypothesis" a reality and fills the gap in Lindbaek's analytical framework. There are many important implications for pension reform in various countries.
【作者单位】：中国社会科学院美国研究所;中国社会科学院世界社保研究中心;
【分类号】：F841.67

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