摘要
文章以既得受益权为视角,分析了基本养老保险制度中基础养老金的既得受益权规则,既得受益权期限限制与养老金受益损失以及现行转续政策存在的财务不平衡风险。基于此,文章设计了分段计发的基础养老金立即获取型既得受益权规则,并与基本养老保险制度和现行转续政策进行了对比分析,同时论证了设计方案的有效性。
This article analyzes the vesting formula of basic pension, the connection between vesting deadline and pension benefit loss, and financial imbalance risk of current policy in terms of vesting. On this basis, full vesting and subsection schedule for basic pension is proposed and comparisons between basic retirement insurance and current policies are made, with evaluations on the effectiveness of the newdesign.
出处
《中国人口科学》
CSSCI
北大核心
2009年第5期28-35,共8页
Chinese Journal of Population Science
基金
2008年国家自然科学基金面上项目"‘乡-城’人口迁移对城乡养老保障的影响研究"(70873089)的研究成果
