德国养老金待遇确定机制研究

A Study on the Determination Mechanism of German Pension System

在人口出生率下降和人口老龄化加深的双重压力背景下,德国的养老保险制度面对着可持续发展的巨大压力。为此德国不断对养老保险制度进行调整,在历次重要的养老保险制度改革中,养老金待遇确定机制的改革成为一个重要的内容。通过一系列的改革,德国在养老保险缴费率水平可控的条件下实现了制度的可持续发展。本文以德国养老金待遇确定机制为重点,分析德国养老金待遇确定机制改革的核心内容,并对改革的实质进行了深入研究。本文的研究发现,通过对养老金确定机制的改革,德国养老保险制度引入了缴费者和退休者共同分担养老金调整成本的机制,实现了合理的代际分配关系,养老保险制度成为一种新型的准待遇确定机制的模式。德国养老金待遇确定机制改革可供中国改革实践的借鉴。

In the context of a double pressure on the decline in the birth rate and the aging of the population,Germany's pension system is facing enormous pressure for sustainable development. For this reason,Germany has been adjusting the old-age insurance system. In the reform of the old-age insurance system,the reform of the pension determination mechanism has become an important part. Through a series of reforms,Germany has achieved sustainable development of the system under the condition that the pension payment rate is under control. This paper focuses on the mechanism of pension determination in Germany,analyzes the core content of the reform of pension determination in Germany,and makes an in-depth study on the essence of reform. In this paper,it is found that through the reform of the pension determination mechanism,the Germany pension insurance system introduces a mechanism of share the pension burden between the contributors and the retirees,realizes a reasonable distribution between different generations and Germany old-age insurance system has become a new model of quasi-defined-benefit mode. Finally,this paper puts forward the reference of the reform of German pension determination mechanism for China's reform practice.