中国城镇职工基本养老保险的性别不平等研究

A Research on Gender Inequality of China's Urban Employee Basic Pension System

本文综合考虑代表性男性和女性的缴费工资、退休年龄和预期寿命差异,主要从养老保险替代率和内含报酬率两方面研究了中国城镇职工基本养老保险的性别不平等问题。根据测算结果,在现行制度规定下,女性参加基本养老保险所获得的替代率水平会低于男性,但是内含报酬率却高于男性。延长女性退休年龄可以提高其养老保险替代率水平,但同时也会降低其参加职工基本养老保险的内含报酬率,并会带来闲暇的损失。中国政府除了可以考虑适当延长女性退休年龄以外,还要重视减轻劳动力市场上的性别歧视,以实现养老金性别利益的平等。

Comprehensively considering the differences in contributory wage, retirement age and life expectancy between representative males and females, this paper investigated the gender inequality of China＇ s Urban Employee Basic Pension System （UEBPS）mainly through two indicators, namely, the pension replacement rate and internal rate of return. According to the research result, we find that under the current system, females participating in UEBPS have a lower pension replacement rate but a higher internal rate of return than males. Extending the retirement age for women can improve their pension replacement rate, but reduce their internal rate of return and cause the loss of leisure. Besides considering extending the retirement age for women appropriately, Chinese government should attach importance to alleviating gender discrimination in labor market to achieve pension gender equality.