养老保险金替代率研究

On Substitute Ratio of Retirement Pension

养老保险金替代率是指一定地区当年离退休 (含退职 ,下同 )人员的养老金平均水平与该地区当年职工平均工资水平的比率 ,其是否合理 ,将影响到养老保险制度安排和政策取向。养老保险金替代率目标的确定 ,将受到一个国家或者地区的社会保障水平和经济发展水平等因素的影响。按照中国对基本养老保险制度改革的总体思路 ,未来基本养老保险金替代率目标确定为6 0 %左右。目前 ,中国基本养老保险金替代率目标已经接近制度改革的目标 ,北京市的基本养老保险金替代率明显低于全国水平。企业退休金的替代率又明显低于事业和机关单位的退休金替代率 ,并呈现持续下降的趋势 。

Substitute ratio of retirement pension,which is whether in reason will impact the arrangement of endowment insurance system and policy tropism,denotes a ratio between average pension and average wage in a certain distract or in a country in the same year. To establish target substitute ratio of retirement pension,we should take into account social security level and economy development level and the other factors.In light of general idea of basic endowment insurance reform in China,target substitute ratio of retirement pension in the future has been established at 60%.At present,substitute ratio of basic endowment insurance pension has been close to the target substitute ratio in China,and substitute ratio of basic endowment insurance pension in Beijin is quite lower than that in China.At the same time,enterprise′s substitute ratio of retirement pension is also quite lower than administration′s in China,especially in Beijin.Moreover,enterprise′s substitute ratio of retirement pension has been appearing decline; we should take some measures to stop that downtrend.