职工养老保险社会统筹制度计发方式研究  

Research on the Benefit Calculation Mechanism for the Social Pooling Component of Urban Employee Old-age Insurance

作　　者：杨俊[1] Yang Jun(School of Labor and Human Resources,Renmin University,Beijing 100872,China)

机构地区：[1]中国人民大学劳动人事学院

出　　处：《社会保障评论》2020年第1期35-47,共13页Chinese Social Security Review

基　　金：国家社会科学基金项目“基于内部债务机制的养老保险基金投资管理模式研究”(13CGL100)。

摘　　要：中国城镇职工养老保险制度的改革取得了重大成就,为退休人员提供了基本生活保障。但是随着改革的不断深化,其社会统筹制度计发方式中存在的问题不断显现且影响日益加深。本文提出现有计发方式中存在的5个显著问题,包括确定计发工资基数的年限量度过短、最低缴费年限过低、缴费年限工资比重同一化、计发工资与缴费工资差异显著和养老金待遇调整机制不合理。本文在借鉴国际经验的基础上,对优化计发方式、实现社会统筹制度可持续发展提出了政策建议。The reform of China’s urban employee old-age insurance scheme in the last century has made significant achievements and provided a basic living guarantee for the retired.Yet,with deepening reforms,problems in the benefit calculation mechanism for the social pooling component of urban employee old-age insurance have become obvious and have increasingly negative effects.This paper puts forward five problems related to weakening contribution incentives due to the existing benefit calculation mechanism:(1)the overly short length of the year for determining the payroll that serves as the basis for calculating benefits;(2) the overly short minimal length of contribution;(3) the same weight given to wages in different years;(4)the significant difference between wages used for calculating benefits and for contributions;and(5) the irrational benefit adjustment mechanism.Then,based on international experience,this paper puts forward policy suggestions for optimizing the mechanism for benefit calculation and facilitating sustainable development of the social pooling system.

关 键 词：社会统筹 计发方式 可持续发展 

分 类 号：F842.67[经济管理—保险]