我国城镇职工基本养老保险个人账户性别利益的比较研究  

A Comparative Study of Gender Benefits of the Personal Accounts in China's Basic Social Pension Insurance System for Urban Employees

作　　者：呙玉红[1] 岳经纶[2] 

机构地区：[1]华南农业大学经济管理学院 [2]中山大学中国公共管理研究中心/政治与公共事务管理学院

出　　处：《学术研究》2017年第4期56-62,共7页Academic Research

基　　金：国家社科基金重大项目(15ZDA050);教育部人文社会科学青年基金项目(15YJAC4007)的阶段性成果

摘　　要：由于我国女性退休早而预期寿命长、缴费期短积累少而待遇领取时间长,一种较为普遍的观点认为,相较于男性,女性从养老保险个人账户中获利更多。然而,基于引入死亡率分布的精算模型对个人账户进行的测算研究却表明,平均来看,个人禀赋相当的男性终身所获补贴高于女性,且当期保障水平也高于女性。现行的个人账户制度面临较大的财政压力,且其对绝对保障水平更高的男性的给付更多,这不仅与养老保险制度的"社会共济"宗旨相背离,而且未能体现制度对市场失灵的弥补,导致女性育养等社会劳动通过劳动力市场的"工资的惩罚"进而演变为"个人账户的养老金惩罚"。鉴于现有个人帐户的设置不仅缺乏效率,而且严重损害了女性的养老保险利益,有必要将个人账户从基本养老金制度中分离出来,或者缩小个人账户规模并在制度中对女性进行一定的量化补贴,从而适度体现女性育养劳动的社会价值。Given the fact that female workers retire earlier and have longer expected longevity while they bear shorter term of premium payment with less accumulation but longer term of pension entitlement than male workers, it is widely believed that the female is benefit more than the male from social pension's personal account in a lifelong perspective. However, by introducing the distribution of mortality into an actuary model to measure personal account, this paper shows that the male is, on average, entitled to higher lifelong subsidy than the female with the same individual endowment and higher present financial protection. There is an inborn gender gap in the ongoing personal account system with great fiscal pressure and the current system doesn't make up for such a market failure. The female's salary penalty in labor market due to their involvement of birth-giving and feeding behaviors is finally transferred into pension penalty in personal account system, and especially reinforced by the introduction of two-child policy. This paper suggests that the personal account should be separated from basic pension insurance or be shrunk.

关 键 词：城镇职工 基本养老保险 个人账户 性别利益 

分 类 号：D669.7[政治法律—政治学]