改革前后我国基本养老保险社会统筹的公平性研究

Equity of the social pooling of China′s basic social pension system before and after the reform

本文考察了我国九大行业有代表性的个人参加基本养老保险社会统筹所获得的内含报酬率以及基础养老金的替代率,发现:无论是改革前还是改革后,低收入行业的内含报酬率和绝对替代率都要高于高收入行业;与改革前相比,改革后九大行业基础养老金的替代率,以及社会统筹部分的内含报酬率都有了显著提高;从九大行业的整体来看,改革后绝对替代率的离散系数小于改革前。我国基本养老保险社会统筹部分发挥了一定程度的收入调节作用,缩小了各行业之间的基础养老金差距。

Under the background of distinct income gap among industries in China, whether the social pooling of China＇s public pension system, as an important instrument of wealth redistribution, really embodies equity deserves great attention. This paper investigated the internal rate of return （IRR） and replacement rate （RR） of typical individuals from nine industries who had joined China＇s public pension system. The main findings include： The IRR and absolute replacement rate （ARR） of low-income industries are higher than that of high-income industries, both before the reform and after the reform;After the reform, nine industries＇ IRR and RR have increased remarkably; The post-reform dispersion coefficient of ARR for all these nine industries is smaller than that prior to the reform. So, this paper concluded that the social pooling of China＇s public pension system could play certain role in income redistribution and reducing the basic pension gap among industries to some degree. In the end, the paper put forward some suggestions about China＇s further pension reform.