转轨时期事业单位养老保险运行模式研究——基于上海市事业单位的方案设计和选择

Research on Operation Pattern of Government-sponsored Institutions' Old-age Insurance System in Reforming Period: Plan Designed and Selected Based on Shanghai

随着事业单位分类改革的推进,事业单位养老保险制度改革势在必行。文章构建了事业单位社会养老保险运行的理论模型,并以上海市事业单位的数据为例,运用保险精算模型,估算出三个备选方案的养老金收支状况。为了确定上海事业单位养老保险运行模式的合理方案,文章设计了财政负担、退休金的替代率、方案的可持续性程度三个指标来评价备选方案。

Along with the government-sponsored institutions＇ classified reform, the reform of government-sponsored institutions＇ old-age insurance system is inevitable and necessary. This article firstly constructs a theoretical model of government-sponsored institutions＇ social old-age insurance system. Then it estimates the balance of three plans＇ retirement pension, based on the data of Shanghai＇s government-sponsored institutions, using insurance actuarial model. In order to make sure the rational plan, we design three indices, including the load of finance, the acceptance degree of retirement pension, and the sustainable degree of the plan, to evaluate the plans.