人的发展与多层次养老保障体系的完善——来自微观层面的证据  

Human Development and Multilevel-Pension System Improvement:Evidence from Micro Behavioral Data

作　　者：穆怀中[1,2] 赵志超 杜芳雨 MU Huai-zhong;ZHAO Zhi-chao;DU Fang-yu(Institute of Population Research,Liaoning University;School of Public Management,Liaoning University)

机构地区：[1]辽宁大学人口研究所 [2]辽宁大学公共管理学院

出　　处：《消费经济》2024年第3期3-17,共15页Consumer Economics

基　　金：国家社会科学基金重大项目(20&ZD077);国家社会科学基金一般项目(20BRK001);辽宁省经济社会发展研究课题(2023lslqnkt-034)。

摘　　要：本文将人的发展细分为创造性、自主性和利他性三个维度,并分别与企业年金、个人养老金和家庭养老相对应,详细阐释了人的发展如何影响多层次养老保障体系完善的问题,研究发现:(1)企业年金与人力资本“增值-贬值”创造性结构存在联动关系,通过增强“干中学”倾向,减少人力资本贬值,促进创造力在生命周期内的均衡发展,可提高企业年金发展效率。(2)个人养老金与“感性-理性”自主性结构存在联动关系,整体呈现出“感性为主,理性不足”的特点。在家庭生命周期早期,个人养老金受到子女婚育等情感支出的限制,在后期又受到“不给子女添乱”的感性储蓄逻辑的影响,缺乏生命周期精算平衡为导向的理性思考过程。通过引入金融市场、增加家庭教育财政补贴、完善金融教育体系可提高个人养老金决策的理性度,优化其发展效率。(3)家庭养老替代率取决于家庭内部“双向奔赴”的代际利他关系,以父母对子女的“体谅度”为上限,以子女对父母的“孝敬度”为下限。家庭代际关系越紧密,家庭养老就越稳定。(4)多层次养老保障体系是一个有机整体,不同层次间存在有条件的“联动”关系。公共养老金对其他养老层次发展还具有“整合”作用。This article subdivides human developm ent into three dimensions:creativity,autonomy,and altruism,and associates them with three levels of old-age security:enterprise pension,personal pension,and family pension.It elaborates on how human development affects the improvement of a multi-level old-age security system.The findings are as follows:(1)There is a linkage between enterprise pensions and the creative structure of human capital appreciation-depreciation.By reducing human capital depreciation and promoting balanced development of creativity throughout the lifecycle,the efficiency of enterprise pensions can be enhanced.(2)There is a linkage between personal pensions and the autonomy structure,demonstrating a predominance of emotion over rationality.In the early stages of the lifecycle,individual pensions are limited by emotional expenditure such as children’s marriage and childbearing.In the later stages,they are influenced by emotional saving logic of“not causing trouble to children”,lacking a rational thinking process guided by lifecycle actuarial balance.By introducing financial markets,increasing family education subsidies,and improving the financial education system,the rationality of personal pension decision-making can be improved,optimizing its development efficiency.(3)The substitution rate of family pensions depends on the intergenerational altruistic relationship within the family,with parental“consideration”as the upper limit and children’s“filial piety”as the lower limit.The closer the intergenerational relationship within the family,the more stable the family pension.(4)The multi-level old-age security system is an organic whole,with a“linkage”relationship between different levels.Public pensions also have an“integration”role in the development of other pension levels.

关 键 词：人的发展 个人养老金 企业年金 家庭养老 老龄化 

分 类 号：F840[经济管理—保险]