我国城镇职工基本养老保险个人账户性别利益的比较研究

发布时间：2018-04-01 20:40

本文选题：城镇职工　切入点：基本养老保险　出处：《学术研究》2017年04期

【摘要】：由于我国女性退休早而预期寿命长、缴费期短积累少而待遇领取时间长,一种较为普遍的观点认为,相较于男性,女性从养老保险个人账户中获利更多。然而,基于引入死亡率分布的精算模型对个人账户进行的测算研究却表明,平均来看,个人禀赋相当的男性终身所获补贴高于女性,且当期保障水平也高于女性。现行的个人账户制度面临较大的财政压力,且其对绝对保障水平更高的男性的给付更多,这不仅与养老保险制度的"社会共济"宗旨相背离,而且未能体现制度对市场失灵的弥补,导致女性育养等社会劳动通过劳动力市场的"工资的惩罚"进而演变为"个人账户的养老金惩罚"。鉴于现有个人帐户的设置不仅缺乏效率,而且严重损害了女性的养老保险利益,有必要将个人账户从基本养老金制度中分离出来,或者缩小个人账户规模并在制度中对女性进行一定的量化补贴,从而适度体现女性育养劳动的社会价值。
[Abstract]:Because of the early retirement and long life expectancy of women in our country, the short accumulation of contributory period and the long period of receiving benefits, a more common view is that women benefit more from individual accounts of pension insurance than men. An actuarial model based on the introduction of mortality distribution shows that, on average, men with comparable individual endowments receive more subsidies for life than women. And the current level of security is also higher than that of women. The current personal account system faces greater financial pressure, and it pays more to men with higher absolute security levels, which not only deviates from the purpose of "social solidarity" of the old-age insurance system. And failed to reflect the system's remedy for market failure, Social labor, such as female upbringing, has evolved from "wage punishment" in the labour market to "pension punishment in individual accounts." given the inefficiency of setting up existing individual accounts, It is necessary to separate the individual account from the basic pension system, or to reduce the size of the individual account and to make a certain quantitative subsidy to women in the system. So as to appropriately reflect the social value of female rearing labor.
【作者单位】：华南农业大学经济管理学院;中山大学中国公共管理研究中心/政治与公共事务管理学院;
【基金】：国家社科基金重大项目(15ZDA050) 教育部人文社会科学青年基金项目(15YJAC4007)的阶段性成果
【分类号】：F842.67

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