城镇职工基本养老金调整方案设计与检验

发布时间：2018-05-21 10:59

本文选题：基本养老金 + 调整比例　；参考：《保险研究》2017年09期

【摘要】：本文设计了包括刚性调整与公式化调整在内的五种养老金调整方案,在现行制度参数和优化制度参数情形下,从财务可持续性和待遇充足性双重视角检验这些方案的有效性。研究表明,在现行制度参数情形和单一优化制度参数情形下,五种方案均不能同时满足财务可持续性和待遇充足性要求,不存在有效的调整方案;在组合优化制度参数情形下,公式化调整养老金并将分享比例设定为0.54,可以实现制度财务可持续发展和保障退休职工基本生活。因此,深化基本养老保险制度改革,建立公式化的调整规则并科学厘定分享比例,是确保基本养老金得以持续合理调整的关键。
[Abstract]:In this paper, five pension adjustment schemes, including rigid adjustment and formulaic adjustment, are designed to test the effectiveness of these schemes from the perspective of financial sustainability and treatment adequacy under the current institutional parameters and optimization of institutional parameters. The research shows that under the current system parameters and single optimization system parameters, the five schemes can not meet the requirements of financial sustainability and treatment adequacy at the same time, and there are no effective adjustment schemes; in the case of combinatorial optimization system parameters, the five schemes can not meet the requirements of financial sustainability and treatment adequacy. It can realize the sustainable development of system finance and guarantee the basic life of retired workers by adjusting pension and setting the share ratio to 0.54. Therefore, deepening the reform of the basic old-age insurance system, establishing formulaic adjustment rules and scientifically determining the share ratio are the keys to ensure the continuous and reasonable adjustment of the basic pension.
【作者单位】：西南财经大学老龄化与社会保障研究中心;云南财经大学金融学院;北京大学经济学院;
【基金】：国家自然科学基金项目“弹性退休政策调整的决策机理及约束条件研究”(71373211) 中国博士后科学基金项目“基本养老保险基金资产配置机制研究”(2017M610668)的资助
【分类号】：F842.67

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