改革前后我国养老保险制度的收入再分配效应比较研究

A Comparative Study on the Effects of Endowment Insurance System on Income Redistribution before and after the Reform in China

本文对改革前后我国养老保险制度的收入再分配效应进行了比较研究。首先,文章从理论上分析了不同养老保险制度对收入再分配的影响,然后基于我国养老保险制度改革的实际情况,利用精算方法与数据定量分析了改革前后我国养老保险制度的代内再分配和代际再分配效应,最后得到如下结论:与原养老保险制度相比,新养老保险制度明显减弱了代内再分配效应,并且可能会引起严重的代际不公平。

This paper conducts a comparative study on the income redistribution effect of pension system before and after the reform in China. First, the effects of different pension systems on income redistribution are discussed in principle. Second, based on the conditions of China＇ s pension reform, both the intragenerational and intergenerational redistribution effects are illustrated by quantitative analysis using actuarial method. The result shows that compared with the old pension system, the new pension system will weaken the intragenerational redistribution effect and may induce severe unfairness between generations.