对机关事业单位职业年金待遇领取方式的精算分析

An Actuarial Analysis on the Payment Patterns of Occupational Annuity in State Organs and Institutions

机关事业单位职业年金采取个人账户方式管理,但在筹资方式、待遇领取方式和领取期限等方面与基本养老保险个人账户存在显著差异。本文分别基于职业年金待遇领取的现行方案和改进方案建立精算模型,从财政承受能力和职业年金保障功能两个维度对职业年金待遇领取方案进行精算测评。研究发现:按照现行方案,男性的财政负担高于女性,而职业年金对男性提供的保障程度反而低于女性;若能延长职业年金待遇支付期限且同步增加计发月数,取消单位缴费的可继承性,既能大幅提高职业年金的保险保障效应,也能满足人口平均预期寿命提高所带来的延长养老金给付期限的需求。为在财政负担可控的情况下增强职业年金的保障功能,可采取以下措施:延长职业年金待遇给付期限,同步调整计发月数,取消职业年金单位缴费的可继承性,提高职业年金投资收益率,根据经济社会发展状况,适时适度调整单位缴费和个人缴费比例。

The occupational annuity adopts the individual account model.But there are significant differences between occupational annuity and basic social pension scheme in terms of financing,payment and duration.This paper established an actuarial model to evaluate the annuity payment patterns of occupational annuity from the perspectives of fiscal affordability and the protection function of occupational annuity.The study finds that under the current scheme,the fiscal burden of the occupational annuity for males is higher than that of women,but the degree of protection provided by male’ s occupational annuity is lower than that of women.The insurance protection effect of occupational annuity can be greatly improved if we are to extend the payment period and increase the stipulated payment months at the same time,and cancel the inheritability of employer contributions.This can also meet the demands for extending the pension payment period brought by the increase in average life expectancy of Chinese population.To enhance the protection function of occupational annuity as much as possible in the case of controllable fiscal burden,the government may take the following policies:extend the annuity payment period and increase the stipulated payment months,cancel the inheritability of employer contributions,improve investment yields of occupational pension fund and timely adjust the employer and individual contribution rates as it is necessary.