我国基本养老保险回报率比较研究

A Comparative Study on the Rate of Return of China's Basic Old-age Insurance Fund

根据测算,我国按工作单位性质、性别、收入和缴费年限划分的各类人群的基本养老保险回报率都是正的,但存在显著差异。这表明劳动者参加基本养老保险都能够从中获益,但在福利性方面差别很大。基于给定的原则判断,单位性质差别、性别差别和缴费年限差别显失公平。分析了造成养老保险回报率差异的主要原因并提出对策。

According to our estimation and calculation, the rate of returns of various basic old-age insurance pro grams in China are all positive, but there are significant differences for these programs in terms of the nature of working unit, sex, income and contribution years. This shows that all participants can benefit from the basic pension plan, but at significantly different levels. According to the given principles, it is obviously unfair for the existence of differences due to working unit nature, sex and contribution years. The paper further analyzed main reasons for the differences and offered some suggestions to address this phenomenon.