基本养老保险目标替代率研究

The Research on the Target Replacement Rate of the Basic Pension Insurance

文章辨析了不同替代率的含义。认为基本养老保险采用社会平均工资替代率并将60%的替代率定为保基本是合理的。认为"保基本"应该是为基本需求提供保障,并指出基本养老保险运行十余年,替代率快速下降,早已下降到制度设定的60%以下,且下降趋势不变,由此引起退休金对退休人员"保基本"功能的削弱和在职人员对退休生活的不安。

This paper analyzed several different definitions and meanings of the replacement ratio.The author held that regarding 60% of average social salary as the target replacement ratio of the basic pension insurance was reasonable.This paper pointed out that the principle of 'guaranteeing the basic livelihood' was to ensure people′s basic needs were met with.But the replacement ratio had been declining with an accelerating pace in the last 10-plus years to below 60%,and the trend of decline still continued.All that weakened the commitment of 'guaranteeing the basic livelihood',and induced the anxiety to the retirement life in the future for the workers.