精算平衡原则下的企业职工基本养老保险改革研究──基于制度“新人”的单体分析视角

Study on the Basic Endowment Insurance System of Enterprise Employees under the Principle of Actuarial Balance——From the Perspective of “New Insured”Policy

现行企业职工基本养老保险制度存在许多问题,不公平也不可持续,不改革实现基础养老金全国统筹。在缴费和领取养老金待遇精算平衡的原则下,必须对现行制度进行有效改革。坚持共济与激励共存,以"超额累退"算法改革原来与在岗职工平均工资挂钩的基础养老金计发办法;以退休时的平均预期余命为除数,同时考虑生命共济因素,改革与个人指数化平均缴费工资挂钩的基础养老金计发办法;以退休时和退休后每年的平均预期余命为除数,改革个人账户养老金计发办法,建立养老金与缴费贡献和退休年龄密切相关的联系机制。此外要建立与工资增长挂钩的稳定的养老金调整机制,在公平可持续的制度下实现基础养老金全国统筹。

There are many problems existing in the basic endowment insurance system of enterprise employees, which show no fairness nor sustainability. And if no actions are taken,the goal of basic pension’s national co-ordination would not be fully realized. With the principle of actuarial balance between the fees and pension benefits,the existing system must go through effective reform. We should insist freemasonry and incentive coexistence and reform the approaches of the original pension which is linked to employees’average wages. With the average life expectancy at retirement as a divisor,taking into account Masonic life factors,we should reform the basic pension approach which is linked to individual indexation wages. Also,using retirement and post-retirement average expectancy as a divisor,we shall improve the approach of personal accounts pension to establish a pension mechanism which connects with contributions and retirement age. Furthermore,a stable pension adjustment mechanism linked with wages’growth should also be built to achieve the goal of pension national co-ordination in a fair and sustainable system.