公共养老金待遇调整的代际分担机制研究——以德国和日本为例  

A Study on Intergenerational Sharing Mechanism of Adjustment of Public Pension——Take Germany and Japan as Examples

作　　者：郭秀云[1] 朱浩[1] GUO Xiu-yun;ZHU Hao(School of Politics&Public Management,East China University of Political Science&Law,Shanghai 201620,China)

机构地区：[1]华东政法大学政治学与公共管理学院,上海201620

出　　处：《经济体制改革》2022年第4期160-168,共9页Reform of Economic System

基　　金：上海市社会科学规划一般项目“‘双降’背景下上海城镇职工养老保险基金的潜在缺口及财政风险研究”(2019BGL006);上海市高水平地方高校建设项目“华东政法大学一流政治学数据库”。

摘　　要：公共养老金待遇调整机制对保障退休者基本生活和分享经济发展成果具有积极作用。在少子化老龄化背景下,德国和日本分别以“工资增长率”和“物价指数”为依据,纳入反映人口结构变化的修正因子,以内化制度赡养结构老化的风险。代际分担机制的总体趋势表现为:在职者在化解养老金缺口方面承担更多责任,但在职者承担比例下降、退休者承担比例提高;通过准DB型养老金待遇调整模式实现代际利益均衡。借鉴德国和日本经验,我国应尽快建立养老金指数化调整机制,以准DB型模式平衡代际利益。同时,完善多层次养老保险体系,适当下调公共养老金目标替代率,并兼顾政府财政承受能力。The indexation adjustment mechanism of public pension plays a positive role in meeting the basic living needs of retirees and sharing the fruits of economic development. Based on the “Wage Index” and “Consumer Price Index” respectively, Germany and Japan incorporate the adjustment factor reflecting the changes of population structure in the context of the aging with lower fertility, which aims to internalize the aging risk of institutional support structure. The general trend of intergenerational sharing mechanism reflects that employees have assumed more responsibility for resolving the pension gap, the pension burden borne by retirees increases and that borne by incumbents decreases gradually. In other words, the intergenerational interest balance is realized through the quasi-DB pension benefit adjustment model. Learning from the experiences of Germany and Japan, China should establish an exponential pension adjustment mechanism as soon as possible, achieve the intergenerational interest balance by quasi-DB model, improve the multi-level pension insurance system, reduce the target replacement rate of public pension appropriately, and take into account the financial affordability.

关 键 词：公共养老金 待遇调整 代际分担机制 德国 日本 

分 类 号：F840.67[经济管理—保险]