基本养老保险转轨成本的计算偏误与偿付机制  

Transitional Cost of China's Pension System and Its Liquidation Mechanism

作　　者：陈丰元[1] 米海杰[1] 桂琰 蔡泽昊[1] 靳雪晨[1] 

机构地区：[1]中国人民大学劳动人事学院,北京100872

出　　处：《保险研究》2013年第11期120-127,共8页Insurance Studies

基　　金："中国人民大学研究生科学研究基金项目"(项目编号:13XNH114)

摘　　要：中国养老保险改革转轨成本在已有研究中有不少论述,但是在精算模型假设和政策理解上存在偏误,即:对个人账户养老金社会替代率的误解和视同缴费年限考虑的缺失。文章采用到期累计负债法,以静态的视角将上述两个影响因子纳入考量,提出了一套转轨成本的计算方法并结合十多年基本养老保险改革的实际现状,分析转轨成本的偿付机制。本文的研究结论认为:提高养老保险的统筹层次并在确定转轨成本规模的前提下公平合理设计偿付机制是改革的当务之急。Plenty of existing literatures have discussed the transitional costs of China＇ s pension reform. However, there remain some errors in actuarial model assumptions and interpretation of policies in those researches： misinter pretation of the social replacement rate of personal accounts and the absence of considerations of deemed contribu tion period. Taking account of those two factors, this article, by using accrued-to-date liabilities method from a static perspective, proposed a new way for calculating the transitional costs and analyzed the mechanism of transitional cost payment according to pension reform practices during the past decade. It concluded that at the current stage of re form,it was important to lift the social pooling level, and meanwhile design a fair payment mechanism after figuring out the magnitude of the transitional costs

关 键 词：转轨成本 计算偏误 偿付机制 

分 类 号：F840.61[经济管理—保险]