我国养老保障水平差异研究——基于替代率与相对水平的比较分析

发布时间：2019-06-20 19:33

【摘要】：本文在统一框架内,利用替代率和相对水平指标对我国各种养老保障制度的保障水平进行了比较和分析。结果显示,无论是替代率还是相对水平,机关事业单位养老保险提供的保障水平都是最高的,其次是企业职工养老保险和企业年金,最低的是新型农村养老保险。而且,收入水平不同,各种养老保障制度间的差距也有所不同。收入水平越低,各种养老制度间的差距越小,收入水平越高,不同制度间的差距则趋于扩大。在制度设计上,作为第二支柱的企业年金可以弥补企业职工养老保险改革所导致的差距。与OECD国家相比较,我国企业职工养老保险提供的是一个较为合理的保障水平,机关事业单位养老保险过高,新型农村养老保险则过低。因此,其他养老制度应逐渐与企业职工养老保险并轨,并采取有效措施大力发展企业年金和职业年金,以发挥其第二支柱的补充作用。同时,我国养老保障水平的持续实现,需要一定的制度保证,即建立和完善养老金正常调整机制与养老保险基金管理机制。
[Abstract]:In this paper, the substitution rate and relative level index are used to compare and analyze the security level of various old-age security systems in China. The results show that the security level provided by the old-age insurance of government institutions is the highest, followed by the old-age insurance of enterprise workers and enterprise annuity, and the lowest is the new rural old-age insurance, regardless of the substitution rate or relative level. Moreover, the income level is different, the gap between the various old-age security systems is also different. The lower the income level, the smaller the gap between various pension systems, the higher the income level, and the wider the gap between different systems. In system design, enterprise annuity, as the second pillar, can make up for the gap caused by the reform of enterprise employee pension insurance. Compared with OECD countries, the old-age insurance of enterprise employees in our country provides a more reasonable level of security, the old-age insurance of government institutions is too high, and the new rural old-age insurance is too low. Therefore, other pension systems should gradually merge with the old-age insurance of enterprise staff and workers, and take effective measures to vigorously develop enterprise annuity and occupational annuity in order to give full play to the supplementary role of its second pillar. At the same time, the continuous realization of the level of old-age security in our country needs a certain system guarantee, that is, to establish and perfect the normal adjustment mechanism of pension and the management mechanism of pension fund.
【作者单位】：对外经济贸易大学保险学院;国务院发展研究中心;
【基金】：国家社科基金项目(08CJY006) 国家自科基金项目(71173038) 对外经济贸易大学优秀青年学者培育计划的资助
【分类号】：F842.6

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