机关事业单位养老保障水平测算与改革思路

发布时间：2018-02-03 11:22

本文关键词： 机关事业单位养老保障水平养老金替代率养老金相对水平　出处：《华中师范大学学报(人文社会科学版)》2016年06期 　论文类型：期刊论文

【摘要】：2015年我国全面启动机关事业单位工作人员养老保险制度改革,改革所带来的保障水平方面的变化一直是学术界关注的话题。本文利用总替代率、总相对水平、净替代率和净相对水平等多个指标对机关事业单位人员养老保险的保障水平进行了测度,并分析了退休年龄、投资收益率和待遇增长机制等因素对保障水平的影响和作用。结果显示:在仅考虑基本养老保险的情况下,改革后机关事业单位的养老保障水平在较大程度上低于改革前;加上职业年金后,机关事业单位人员的保障水平得到较大程度的补偿,但不同性别和不同收入群体的补偿程度有所差异。同时,提高投资收益率、延长退休年龄和合理设置待遇增长机制会对提高机关事业单位工作人员的保障水平产生正向的作用。
[Abstract]:In 2015, China fully started the reform of the pension insurance system for the staff of government and institutions. The changes in the level of protection brought by the reform have always been a topic of concern to the academic community. This paper makes use of the total substitution rate. The total relative level, net substitution rate and net relative level are used to measure the level of pension insurance and the retirement age is analyzed. The effect and effect of investment return rate and income growth mechanism on the security level. The results show that only the basic old-age insurance is considered. After the reform, the old-age security level of the institutions is lower than that before the reform to a large extent; After adding occupational annuity, the guarantee level of the personnel of the government and institutions is compensated to a greater extent, but the compensation degree of different gender and different income groups is different. At the same time, the rate of return on investment is improved. Prolonging the retirement age and setting up the mechanism of salary increase will have a positive effect on improving the level of guarantee for the staff of the government and institutions.
【作者单位】：对外经济贸易大学保险学院;
【基金】：国家社科基金重点项目“基于收入和财产视角下的社会保障再分配效应研究”(16AJY007) 北京社科基金一般项目“养老保障制度对北京居民收入差距的调节作用研究”(16YJB026) 对外经济贸易大学项目“基于公平可持续的社会保障制度研究”(CXTD5-04)
【分类号】：F842.67
【正文快照】： 一、引言在城镇劳动力市场上,我国存在养老金双轨制,即机关事业单位工作人员与企业职工的缴费不同,养老金待遇也有很大差距,这一问题长期引发了社会公众的广泛关注和争议。有鉴于此,国务院于2008年3月下发《事业单位工作人员养老保险制度改革试点方案》,开始事业单位养老保险

【相似文献】