我国机关事业单位职业年金的公平性问题研究  

A Study on the Fairness of Occupational Pension of Institutions of China

作　　者：杨风寿[1] 郭宏超 

机构地区：[1]对外经济贸易大学保险学院,北京

出　　处：《世界经济探索》2018年第4期146-157,共12页World Economic Research

基　　金：国家社会科学基金项目“适度社会保障水平与克服“中等收入陷阱”关系研究”(批准号: 12BJL089)。

摘　　要：以公平和效率为终极目标,以可持续、多层次、广覆盖等为主要原则的养老保险体系作为中国特色社会主义基本制度的核心内容始终受到社会各界的普遍关注,特别是近年来随着我国社会保险制度改革的进一步完善,解决养老保险的“碎片化”即“多轨制”的不公平成为了养老保险制度改革的主要任务。2015年我国开始建立并实施职业年金制度,职业年金制度的公平性也毫无疑问成为该制度的焦点和核心所在。本文通过对财政全额拨款和非财政全额拨款单位两类人员不同收益率下的待遇差距的对比分析,对职业年金制度内部的公平性问题进行了定量研究,即客观地分析了现有职业年金制度实施的可能结果-养老金待遇差距存在。并针对新养老制度内部的不公平提出了提高记账利率、暂时降低缴费率、财政充足情况下渐进增加缴费率、实现差序公平等一系列可行性建议。As the main principle of the basic system of socialism with Chinese characteristics, the endowment insurance system has always received widespread attention. With the social reform, the unfairness of the “multi-track system” for endowment insurance has become the main tasks of the reform of the pension insurance system in recent years. Since China began to establish and implement the occupational pension system in 2015, the fairness of the occupational pension system has undoubtedly become the focus and core of the system. This paper makes a quantitative study of the internal equity of occupational pension system through the comparative analysis of the pay gap between the two types of personnel in financial and non-financial full allocation units under dif-ferent rates of return. The paper analyzes the possible results of the implementation of the existing occupational pension system—the existence of pension pay gap. In view of the inequity within the new pension system, a series of feasible suggestions are proposed, such as raising the interest rate, temporarily lowering the payment rate, gradually increasing the payment rate under the condition of financial sufficiency, and realizing the differential fairness.

关 键 词：职业年金 公平 计息差异 

分 类 号：G6[文化科学—教育学]