养老金替代水平下降的制度因素分析及对策  

The Analysis of Policy Influence Factors and Policy Recommendations on the Falling Replacement Rate of the Basic Old Age Insurance

作　　者：李珍[1] 王海东[2] 

机构地区：[1]中国人民大学公共管理学院,北京100872 [2]中国人事科学研究院工资福利研究室,北京100101

出　　处：《中国软科学》2013年第4期50-59,共10页China Soft Science

基　　金：国家社会科学基金<基本养老保险个人账户基金市场化管理研究>(项目编号:08BJY158);国家985工程优势学科创新平台项目

摘　　要：基本养老保险制度运行十多年来,其养老金的社会平均工资替代率不断下滑,且已低于60%的目标水平。究其原因,在于缴费基数缩水、缴费年限门槛过低、退休年龄过低(尤其是女性)、个人账户收益率太低等。这不仅导致个人养老金保障不足,也不利于制度自身的收支平衡与可持续发展。因此,需要从制度架构与参数设置两个方面出发,将个人账户分离出来进行市场化投资运营,同时改革有关制度参数,特别是缴费基数、缴费年限、退休年龄(尤其女性)和个人账户收益率等等,尤其不能以过分降低门槛来换取广覆盖的目标。The basic old age insurance plan has being running for decades,and the replacement rate has being declining during below 60%,which is the target level.The reasons include low contribution base,few contribution years,low retiring age（except for women）,and low interest rate of individual accounts.All these problems not only bring about the low pension,but also threaten the balance of the pension accounts and the healthy of the plan.Thus,we must reform the framework and the parameters of the pension policy.That is separating and investing the individual accounts in capital market,and modifying some parameters,such as contribution base,contribution years,retiring age（except for women） and interest rate of the individual accounts.Especially,we should not enlarge the coverage rate by depress the threshold of basic old age insurance benefit.

关 键 词：养老金替代率 基本养老保险 结构改革 参量改革 

分 类 号：C913.7[经济管理]