新型城镇化过程中养老金并轨能缩小收入差距吗——兼论机关事业单位养老金改革  

Can Unifying Separate Pension Systems Narrow the Income Gap in the Process of New-type Urbanization? Concurrently Discuss on the Pension Reform of Civil Servants and Public Sector

作　　者：李培[1] 丁少群[1] 

机构地区：[1]西南财经大学保险学院,四川成都611130

出　　处：《当代经济科学》2016年第4期61-72,126,共12页Modern Economic Science

基　　金：国家社科基金项目"我国社会保险调节收入分配的传导机制及政策效果研究"(批准号:13XSH018);四川省社科基金重点项目"我国现行社会保障政策对企业及个人收入分配的影响效应研究--基于四川省的调研和数据分析"(批准号:SC12A010);中央高校基本科研业务费专项资金"我国基本医疗保险调节收入分配的传导机理;实际效果及衍生风险研究"(批准号:JBK1507142)

摘　　要：文章运用动态世代交叠模型,引入我国城镇职工基本养老金制度模式构建一般均衡分析模型,测算了新型城镇化过程中养老金并轨不同参保群体收入差距变动情况以及探讨了机关事业单位养老金改革,结果发现:(1)虽然城镇企业职工等高收入群体为社会统筹账户作出了额外的贡献,但社会统筹账户的收入再分配作用不明显。"大统筹、小账户"缩小了不同群体的总收入差距,但未能缩小养老金差距。(2)养老金并轨后,不同群体间总收入差距大于并轨前,养老金差距小于并轨前,即并轨扩大了总收入差距,缩小了养老金差距。上述结论通过了敏感性检验。(3)机关事业单位养老金改革虽然能缩小不同群体间基础养老金差距,但并非能够缩小总收入差距。(4)总体上看,不同群体养老金并轨不利于总收入差距缩小,而是能够缩小养老金差距。The article uses a dynamic overlapping generation model and constructs a general equilibrium model by introducing a basic pension system model of Chinese urban employees,and estimates income gap in different insured groups before and after unifying pension in the process of new-type urbanization and discusses the pension reform of civil servants and public sector. The result shows:( 1) Although the high-income groups such as urban employees make additional contributions for the social pooling accounts,income redistribution role of social pooling account is not obvious. 'Great social pooling,small personal account'narrowes the total income gap between different groups,but fails to narrow the pension gap.( 2) After unifying separate pension systems,the total income gap between different groups is greater than before,and the pension gap is smaller than before. In other words,the unification expands the total income gap and reduces the pension gap. These conclusions are robust to the sensitivity test.( 3) Although the pension reform of civil servants and public sector can reduce the basic pension gap between different groups,but not always able to narrow the total income gap.( 4) Overall,unifying pension of different groups is not conducive to total income gap,but can reduce the pension gap.

关 键 词：养老金并轨 灵活就业者 农民工 机关事业单位 收入差距 

分 类 号：F842.67[经济管理—保险]