“统账”与NDC模式下女性养老金水平差异——基于性别平等及权益保障的视角  

The Difference of Women's Pension Level between the Current Pension Insurance Model and NDC Model

作　　者：祁玉良 QI Yu-liang(Shandong Women's University,Jinan 250300,China)

机构地区：[1]山东女子学院经济学院,山东济南250300

出　　处：《山东女子学院学报》2022年第1期30-42,共13页Journal of Shandong Women＇s University

基　　金：国家社会科学基金青年项目“农村失能老人家庭照料的社会支持研究”(项目编号:19CSH073);山东省社会科学规划研究项目“社会性别视角下农村养老问题研究”(项目编号:19CSHJ10)。

摘　　要：改革开放以来,我国养老保险制度改革取得了很大进步,但也面临着养老金收支不均衡等问题。面对养老金改革中出现的问题,我们既要讲究效率,又要兼顾利益的均衡,更要考虑到女性养老金权益的保障。通过对目前现行“统账”模式和学者普遍推崇的NDC模式下养老金性别差异因素对女性养老金水平的影响的分析,构建两种模式下的男女养老金替代率模型,并通过数据具体量化了养老金权益的性别差异后发现:提高退休年龄有利于男女养老金替代率差异的减小;养老金收益率的提高有利于缩小男女养老金水平的差距。Since the reform and opening up,great progress has been made in the reform of China's pension insurance system,but it also faces problems such as the imbalance of pension income and expenditure.In the face of the problems in the pension reform,we should not only pay attention to efficiency,but also take into account the balance of interests and women's pension rights.Based on the analysis of the influence of gender differences on women's pension level under the current“unified account”model and NDC model,this paper deduces the pension replacement rate model of men and women under the two models,and quantifies the gender differences of pension rights through data.The results show that:increasing the retirement age helps to reduce the difference between male and female pension replacement rate;increasing the pension yield benefits narrowing the gap between male and female pension level.

关 键 词：NDC制 社会统筹 养老保险基金 基金损益 

分 类 号：C913.68[经济管理] F840.612[社会学]