摘要
1957年德国首先建立了基于总工资指数的养老金调整指数,该指数运行34年后,面对人口老龄化的加剧,进行了多次改革。其改革的根本原因在于:基于养老金指数化调整的公共养老金计划缴税率不断攀升及由此对市场效率产生了严重负面影响。一个国家选择何种养老金调整指数取决于本国国情、经济发展状况等因素,但不能忽视调整指数对市场效率的影响,应坚持"效率优先,兼顾公平"的原则。作为发展中国家,中国在设计养老金调整指数时,坚持这一原则更为重要。
In 1957, Germany first set up pension adjustment index based on gross wage index, which steadily had been operated for 34 years. However,while population aging, it has reformed several times. The reason is that the public pension with pension index adjustment has brought about contribution rate over rising, which has bad effect on market Efficiency. Therefore the paper concludes when a country chooses the pension adjustment index it should not neglect the effect of index on market. It should hold on the principle of ＂Efficiency First, Together with Fairness＂, which is more important for china when it devises pension adjustment index.
出处
《市场与人口分析》
CSSCI
2007年第4期68-74,共7页
Market & Demographic Analysis
基金
国家自然科学基金(编号:70473034)"中国养老金调整指数研究"的阶段性成果
关键词
德国
公共养老金
调整指数
总工资指数
Germany
public pension
adjustment index
gross wage index
