制度“并轨”对公办教师养老金水平的影响效应研究

发布时间：2018-05-23 10:12

本文选题：机关事业单位 + 养老保险并轨　；参考：《教育与经济》2017年02期

【摘要】：在养老保险"并轨"的背景下,以公办教师为对象,基于1992-2014年既定的平均工资、投资回报率,采用并轨前后两种计发办法,分析不同工资水平、缴费年限和退休年龄情况下,制度并轨对各教育阶段、各区域的公办教师养老金待遇产生的影响差异。结果显示,在新的计发方式下,公办教师的养老金均呈现出不同程度的下降;在各教育阶段、各区域教师之间,存在中低收入教师的养老金替代率较高,却与高收入教师的养老金额差距扩大的情况,产生内部的横向不公平问题;提高缴费年限、延长退休年龄将对公办教师养老金待遇的提高具有明显作用;相比于区域层面,制度并轨对教育阶段层面的影响更为显著。制度"并轨"可能对低收入教师的基本生活保障、岗位激励产生不利影响,需要引起重视。
[Abstract]:Under the background of "parallel track" of old-age insurance, taking public teachers as the object, based on the established average salary and return rate of investment from 1992 to 2014, the paper analyzes the different wage levels, contributory years and retirement age by adopting two methods of planning and issuing before and after the merger. The influence of the system on the pension benefits of public teachers in different education stages and regions. The results show that the pension of public teachers has decreased in varying degrees under the new method of calculation and distribution, and the replacement rate of pension for middle and low income teachers is relatively high among teachers in different regions at all stages of education. However, the gap between the pension amount of high-income teachers and that of high-income teachers has been widened, resulting in internal horizontal inequity; increasing the contributory years and prolonging the retirement age will have an obvious effect on the improvement of pension benefits for public teachers; compared with the regional level, The influence of institutional integration on the level of education stage is more significant. The system may have a negative impact on the basic living security and post motivation of low-income teachers, which should be paid more attention to.
【作者单位】：华东师范大学公共管理学院;
【基金】：国家自然科学基金面上项目“社区基本养老服务可及性研究”(项目编号:71573089)
【分类号】：F842.67

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