养老金便携性与基本养老保险关系转续——基于便携性损失的测算被引量：8

Pension Portability and Transfer of Basic Old-Age Insurance: Calculations on Loss of Pension Portability

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摘要实现基本养老保险关系转续是建立统一的劳动力市场的必然要求。基本养老保险关系转续的难点在于实行DB型现收现付制的基础养老金不具便携性。文章以便携性损失为视角,模拟、测算和比较了原转续政策、"分段计算"政策和现行政策的便携性损失,结论显示现行政策的便携性损失最小,有效保障了流动就业参保者的养老金权益。但现行政策仍然存在一些未解难题,根本解决之道是实现基本养老保险全国统筹。 It＇s necessary and essential to take the transfer of basic old-age insurance into reality for promoting unified labor market.The nonportability of the basic pension,which runs by defined benefit on pay-as-you-go system,is the point of the difficulty on the transfer of basic old-age insurance.The paper simulates,calculates and compares the lost of nonportability of three transferring policy including the former one,the ＂segmented calculation＂ one and the current one and concludes that the current one has the least lost of nonportability with efficient protection of migratory labor＇s pension eligibility.However,there are still some unsolved problems ahead and the ultimate approach is taking measures to realize the system＇s unified accumulation nationwide.

作者刘昌平殷宝明

机构地区武汉大学社会保障研究中心

出处《中国软科学》 CSSCI 北大核心 2012年第4期68-75,共8页 China Soft Science

基金教育部人文社会科学重点研究基地重大项目"城乡社会养老保险转续机制研究"(10JJD630010)

关键词便携性损失基础养老金城镇基本养老保险 loss of portability basic pension basic urban old-age insurance

分类号 F840.67 [经济管理—保险]

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