改革前后城镇职工养老金水平的比较分析

A Comparative Analysis on the Level of Pension for Urban Employees before and after the Reform

本文在养老金缴费年限、工资增长率和记账利率固定的假设下,运用寿险精算理论,对城镇职工退休前后的相对收入进行精算分析,以判断改革前后缴费工资水平和缴费年限对养老金水平的影响。分析结果表明:由于改革增强了养老金水平与个人缴费工资水平及缴费年限的联系,加大了缴费工资水平较低人群的生活压力,扩大了不同退休年龄人群养老金水平的差距,男女职工养老金的性别差异进一步扩大。提高低收入人群和女性职工的退休生活水平是亟须解决的问题。

Under the assumption of pension contributing years, social wage growth rate and bookkeeping interest rate fixed, this paper makes actuarial analysis on the relative income of urban employees based on the actuarial theory and makes a comparative research on the influence of payment wage and contributing years before and after the reform. The results show that the reform increased the life stress on the employees in lower level of payment wage, enlarged the gap of pension level of employees in different retirement age and in different gender because the reform reinforced the connection not only between pension and individual payment wage but also between pension and contributing years. Improving the retirement living level of employees in low income and female is an urgent problem to be solved.