公职人员职业年金缴费与待遇设计研究——兼析国际典型国家的经验启示

The Contribution and Benefit Design of Occupational Pension——An Analysis of the Experience of Typical Countries in the world

职业年金作为公职人员基本养老保险制度的必要补充,在为公职人员提供退休收入来源方面起着重要作用。缴费与待遇规则是职业年金计划的核心要素,需要经过科学合理的设计,以保证职业年金的替代率目标及可持续性。本文基于我国职业年金的制度规定及缴费规则对养老待遇水平进行预测,评估了工龄、退休年龄、工资水平、工资增长率及投资收益率对替代率的影响,并总结了职业年金发展比较成熟的国家,如美国、荷兰、澳大利亚等国公职人员职业年金计划的缴费与待遇设计情况,探讨对我国职业年金发展的启示。

Occupational pension, as a necessary supplement to the basic endowment insurance system, plays an important role in providing retirement income for public servants. The rule of payment and treatment is the core factor of occupational pension plan, which needs to be scientifically and rationally designed to ensure the replacement rate and sustainability of occupational pension. Firstly, this paper forecasts the level of occupational pension treatment based on the system regulations and payment rules of occupational pension in China. And then, this paper evaluates the impact of seniority, retirement age, wage level, wage growth rate and rate of return on investment on the replacement rate. Finally, this paper summarizes the experience of the countries with relatively mature occupational pension, such as the United States, Holland and Australia, to explore the enlightenment of China＇s occupational pension development.