基本养老保险待遇计发办法改革的收入再分配效应

Study on the Effects of Basic Pension Insurance Reform of Payment Methods on Income Redistribution

本文利用年金、贴现现值及其相关模型,以广东省的GZ市和SG市为例,定量分析改革前后养老保险待遇计发办法的收入再分配效应,得出新计发办法虽然能在一定程度上激励人们增加缴费金额、延长缴费时间,但同时也削弱了制度对代内再分配的互助共济功能的结论,提出在执行新计发办法过程中要注意发挥制度对初次分配中马太效应的修正功能,防止出现代际再分配的不平等现象。

This paper introduces annuities,discounted present value and related model,and quantitatively analyzes the income redistribution effects of Basic pension Insurance reform of payment methods,with the example-two cities in Guangdong province.The conclusion shows that although the new payment method can establish incentive mechanism for participation in the schemes on adding payment amount or extending payment age to some extent,whereas resulting in impaired mutually aiding function in the intergenerational redistribution.The paper suggests that it should pay attention to exerting the correction function on Matthew effect in process of implementing the new method,to preventing the intergenerational inequality in redistribution.