城镇职工基本养老金调整方案设计与检验  

Design and Verify the Basic Pension Adjustment Scheme

作　　者：周娅娜[1,2] 林义[1] 景鹏[3] 

机构地区：[1]西南财经大学老龄化与社会保障研究中心,四川成都611130 [2]云南财经大学金融学院,云南昆明650221 [3]北京大学经济学院,北京100871

出　　处：《保险研究》2017年第9期3-14,共12页Insurance Studies

基　　金：国家自然科学基金项目"弹性退休政策调整的决策机理及约束条件研究"(71373211);中国博士后科学基金项目"基本养老保险基金资产配置机制研究"(2017M610668)的资助

摘　　要：本文设计了包括刚性调整与公式化调整在内的五种养老金调整方案,在现行制度参数和优化制度参数情形下,从财务可持续性和待遇充足性双重视角检验这些方案的有效性。研究表明,在现行制度参数情形和单一优化制度参数情形下,五种方案均不能同时满足财务可持续性和待遇充足性要求,不存在有效的调整方案;在组合优化制度参数情形下,公式化调整养老金并将分享比例设定为0.54,可以实现制度财务可持续发展和保障退休职工基本生活。因此,深化基本养老保险制度改革,建立公式化的调整规则并科学厘定分享比例,是确保基本养老金得以持续合理调整的关键。This paper designed five pension adjustment schemes including rigid adjustment and formulation adjust- ment, and verified the effectiveness of these schemes from the dual perspectives of financial sustainability and bene- fit adequacy. The results indicated that, under the condition of maintaining the current parameters system and opti- mizing the single parameter system, none of the five schemes could meet the requirements of financial sustainability and benefit adequacy at the same time, therefore there was no feasible pension adjustment scheme. Under the condi- tion of optimizing combinatorial parameters system, if we used the formula to adjust the pension and set the sharing ratio to 0. 54, we can realize the sustainable development of the pension system and guarantee the basic livelihood of retirees. Therefore, the key to ensure the continuous adjustment of basic pension schemes is deepening the reform of the pension system, establishing the pension adjustment formula and determining the sharing ratio scientifically.

关 键 词：基本养老金 调整比例 财务可持续性 待遇充足性 

分 类 号：F840.612[经济管理—保险]