机关事业单位养老保险改革降低了工作人员的养老待遇吗?——基于替代率水平的测算与分析  

Will the Old-age Insurance Reform for Organs and Institutions Reduce the Staff' Pension Benefits——Based on the Calculation and Analysis of the Replacement Rate

作　　者：薛惠元[1] 宋君[1] 

机构地区：[1]武汉大学社会保障研究中心

出　　处：《经济体制改革》2015年第6期177-184,共8页Reform of Economic System

基　　金：中央高校基本科研业务费专项资金资助项目"机关事业单位养老保险制度改革动态跟踪和效果评估研究";中国博士后科学基金特别资助项目"新型农村社会养老保险基金收支平衡的可持续性研究"(2013T60748)

摘　　要：本文依据《国务院关于机关事业单位工作人员养老保险制度改革的决定》,构建出机关事业单位"新人"的基本养老金和职业年金替代率精算模型,在对基本参数合理假设的前提下,对机关事业单位"新人"的养老金替代率做出测算,结果发现:改革后"新人"的养老金替代率更有弹性,改革是否降低了工作人员的养老待遇要视缴费基数、缴费年限、个人账户收益率等情况而定;新制度养老金替代率与缴费年限、退休年龄、个人账户收益率呈正相关,与缴费基数呈负相关;强制性职业年金的存在,使得养老保险"隐性双轨制"依然存在。建议:完善机关事业单位工资制度,落实延迟退休政策,加强基金投资运营,完善"长缴多得"政策,建立基本养老金正常调整机制。According to ＂the Decision on Old-age Insurance System Reform for the Staffs in Organs and Institutions＂, this paper build basic pension and occupational pension replacement rate actuarial models for ＂the new staff＂ in organs and insti- tutions. In the premise of reasonable assumptions on the basic parameters, this paper estimates the pension replacement rate for ＂the new staff＂ in organs and institutions. It is found that： after the reform the pension replacement rate of ＂the new staff＂ is more flexible, and whether the reform will reduce the statl＇s pension benefits depends on base pay, pay period and return rate of individual accounts; the pension replacement rate of the new system is positively associated with payment period, retirement age and return rate of individual accounts, and negatively associated with contribution base ; because of the mandatory occupational pension, the ＂hidden double-track system＂ in the old-age insurance still exists. This paper gives following suggestions： perfect the wage system for organs and institutions; carry out the delaying retirement policy; strengthen the investment and operation for pension funds; encourage long contributions, more obtaining; estabhsh basic pension normal adjustment mechanism.

关 键 词：机关事业单位 养老保险 改革 替代率 养老待遇 

分 类 号：F840.612[经济管理—保险]