日本共济年金与厚生年金的“并轨”及对中国的启示

发布时间：2018-11-03 07:33

【摘要】：并轨前日本私营和公共雇员的公共年金计划分别为厚生年金和共济年金,自20世纪60年代开始,共济年金因待遇较厚生年金慷慨而不断遭受质疑,继而逐步向厚生年金"并轨"。"并轨"过程中,日本统一了公共年金缴费率,废除了公务员职域年金制度,建立了常态化的精算机制及自动平衡机制,基本保障了公共年金体系的财务可持续性。我国应借鉴日本的经验,尽快制定机关事业单位养老保险和城镇职工基本养老保险的"并轨"时间表,增加制度可预期性,规范养老金待遇调整办法,构建精算平衡制度,建立社会养老金制度,减少城乡制度间差异。同时,我国还应吸取日本的教训,在为机关事业单位职工建立强制型职业年金的同时,大力发展企业年金制度,减少制度差异,避免改革的反复。
[Abstract]:Prior to the merger, the public pension schemes of private and public employees in Japan were respectively a health pension and a mutual benefit annuity. Since the 1960s, the pension has been under constant questioning because of its generous treatment. Then step by step to the health annuity, "parallel track." In this process, Japan unified the contribution rate of public annuity, abolished the civil servant occupational pension system, established a regular actuarial mechanism and an automatic balance mechanism, and basically guaranteed the financial sustainability of the public annuity system. Our country should draw lessons from the experience of Japan, draw up as soon as possible the "parallel track" timetable for the old-age insurance of institutions and the basic old-age insurance for urban workers, increase the predictability of the system, standardize the adjustment of pension treatment, and construct an actuarial balance system. Establish a social pension system to reduce differences between urban and rural systems. At the same time, our country should also draw lessons from Japan, while establishing compulsory occupational annuity for the staff and workers of the government and institutions, vigorously develop the enterprise annuity system, reduce the system difference and avoid the repetition of the reform.
【作者单位】：中国劳动关系学院公共管理系;
【基金】：中国劳动关系学院项目“公共养老金私有化改革驱动因素的比较政治经济学研究”(13YY018)的阶段性成果
【分类号】：F842.6

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