目标替代率、交叉替代率、终身替代率与平均替代率——城镇职工基本养老金替代率的分类测算与比较  

Target Replacement Rate,Cross Replacement Rate,Lifetime Replacement Rate,and Average Replacement Rate——Classified Calculation and Comparison of Basic Pension Replacement Rate for Urban Employees

作　　者：薛惠元[1] 王雅 黄安祎 Xue Huiyuan;Wang Ya;Huang Anyi

机构地区：[1]武汉大学社会保障研究中心,湖北武汉430072 [2]四川大学公共管理学院,四川成都610065

出　　处：《决策与信息》2020年第1期48-58,共11页Decision & Information

基　　金：教育部人文社会科学研究青年基金项目“机关事业单位养老保险隐性债务、基金缺口与财务可持续性研究”(编号:16YJC630152)成果。

摘　　要：当前,相关学术界经常会混淆各种养老金替代率的概念,因此有必要对各种养老金替代率进行明确的界定并加以测算。以缴费年限、退休年龄、缴费基数等因素作为变量,通过建立精算模型模拟测算城镇职工基本养老金的目标替代率、交叉替代率、终身替代率和平均替代率,结果发现:“标准人”的终身替代率低于其目标替代率、交叉替代率和平均替代率;平均替代率低于“标准人”的目标替代率、交叉替代率;延长缴费年限、延迟退休年龄、确定合理的缴费基数和建立养老金正常调整机制都有助于提高养老金替代率水平。At present,the related academic circles often confuse the concepts of various pension replacement rates,so it is necessary to clearly define and calculate various pension replacement rates.Taking the payment period,retirement age,payment base and other factors as variables,an actuarial model is established to calculate the target replacement rate,cross replacement rate,lifetime replacement rate,and average replacement rate of the basic pension for urban employees.As a result,it is found that lifetime replacement rate of"standard person"is lower than the target replacement rate,cross replacement rate,and average replacement rate;the average replacement rate is lower than the target replacement rate and cross replacement rate of“standard person”;extending payment period,delaying retirement age,determining a reasonable payment base and establishing a normal pension adjustment mechanism will help improve the level of pension replacement.

关 键 词：城镇职工 基本养老金 目标替代率 交叉替代率 平均替代率 终身替代率 

分 类 号：F840.67[经济管理—保险]