机关事业单位养老保障水平测算与改革思路

On the Pension Level of Government Organizations and Institutions in China:Calculating and Reform

2015年我国全面启动机关事业单位工作人员养老保险制度改革,改革所带来的保障水平方面的变化一直是学术界关注的话题。本文利用总替代率、总相对水平、净替代率和净相对水平等多个指标对机关事业单位人员养老保险的保障水平进行了测度,并分析了退休年龄、投资收益率和待遇增长机制等因素对保障水平的影响和作用。结果显示:在仅考虑基本养老保险的情况下,改革后机关事业单位的养老保障水平在较大程度上低于改革前;加上职业年金后,机关事业单位人员的保障水平得到较大程度的补偿,但不同性别和不同收入群体的补偿程度有所差异。同时,提高投资收益率、延长退休年龄和合理设置待遇增长机制会对提高机关事业单位工作人员的保障水平产生正向的作用。

In 2015,China launched a comprehensive old-age insurance system reform of staffs in government organizations and institutions.The change in the pension level brought by the reform has been a topic in academia.The paper uses four indicators to calculate pension level,including gross replacement rate,net replacement rate,gross relative level and net relative level,and further analyzes the effects of retirement age,investment rate of return and treatment growth mechanism on pension level.The conclusion shows that when only considering the basic old-age insurance,the pension level after the reform is lower than the level before the reform to a great extent.Adding the occupational pension,the staffs got a greater compensation.But the effects of this reform on different gender and different income level vary.In addition,extending retirement age,raising the investment rate and standardizing treatment growth mechanism have a positive effect on pension level.