养老金并轨后不同群体养老金水平、差距与调适

发布时间：2018-03-03 04:04

本文选题：养老金并轨　切入点：替代率　出处：《企业经济》2017年08期 　论文类型：期刊论文

【摘要】：根据精算模型测算,并轨后机关事业单位的平均替代率达到了制度性目标水平,但与并轨前相比均有所下降。如果没有企业年金,企业人员平均养老水平偏低,缴费年限最低人群的养老水平不能"保吃饭";当企业年金缴费率为4%时,养老金水平较为合意。两者差距随着缴费年限、投资收益率的增加和工资增长率的下降而扩大;工资水平越高,两者差距就越大,其中男性间的差距更显著。最后,提出如下建议:正视两种年金保障水平的差距;规范缴费基数;取消职业年金个人缴费的强制性;正确处理年金账户的差异性和融合性;构建合意的个账收益率确定机制。
[Abstract]:According to the calculation of actuarial model, the average replacement rate of institutions and institutions has reached the level of institutional target, but it is lower than before. If there is no enterprise annuity, the average pension level of enterprise personnel is low. When the contribution rate of enterprise annuity is 4, the pension level is more suitable. The gap between the two is enlarged with the increase of the years of payment, the increase of investment return rate and the decrease of salary growth rate. The higher the wage level, the greater the gap between the two, in which the gap between men is more significant. Finally, the following suggestions are put forward: facing up to the gap between the two kinds of pension guarantee level; standardizing the base of payment; canceling the mandatory individual contribution of occupational pension; To correctly deal with the difference and integration of annuity accounts and to construct a suitable mechanism for determining the rate of return of individual accounts.
【作者单位】：江西财经大学统计学院;江西财经大学财税与公共管理学院;
【基金】：国家社科基金项目“新农保对老年人口生活质量影响的实证研究”(项目编号:14BSH113) 江西省高校人文社科基金项目“江西省居家养老服务需求、动态趋势及对策研究”(项目编号:GL1424)
【分类号】：F842.67

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