体系分立的养老保障制度如何扩大了收入差距?——基于精算模型与基尼系数分解的分析路径

How Does Discrete Elderly Security System Widen Income Gap——Based on the Analysis Path of Actuarial Model and Gini Coefficient Decomposition

近十余年来,基于公共服务均等化的治理诉求,中国政府建立了面向不同人群的养老保障体系。这种制度构成上的多元化特征,在彰显其"广覆盖"的同时,客观上亦造成了养老保障制度的分层化。本文运用精算分析方法,揭示体制分立的养老保障制度格局中存在的逆向再分配效应,并采用基尼系数分解的方法来说明这种逆向再分配的程度,指出目前我国分层化的养老金制度对不同人群收入差距的扩大以及对社会公平存在的反作用。

Over the past decade, based on the governance demands on the equalization of public services, the Chinese government has established separated elderly security system for different groups of people. On the one hand, the pluralistic characteristic of system constitution highlighted its ＂wide coverage＂ feature; on the other hand, it also resulted in a hierarchical elderly security system objectively. Apart from using the actuarial analysis method to reveal the reverse redistribution effect existed in the discrete elderly security system, the paper also adopted Gini coefficient decomposition method to illustrate the extent of this reverse redistribution effect, and pointed out negative effect the current discrete pension insurance system has on expanding income gap between different groups of people, as well as on social justice.