建立可持续的基本养老保险待遇指数化调整机制研究——来自国际案例的经验启示

A Research on the Introduction of a Sustainable Mechanism for Basic Pension Benefit Indexation in China:Lessons from International Cases

养老金待遇的指数化调整是公共养老金制度运行的基础要素之一。从国际上看,大多数国家出台了相关政策,将养老金增长与物价、工资等指数挂钩,建立制度化的待遇调整机制,在待遇调整中遵循财务可持续性、再分配性、激励性和政策一致性等基本原则。为增强制度的可持续性,近年来部分OECD国家在"调待"政策中引入了与预期寿命或制度财务盈余状况相联系的自动调整机制。自2005年以来我国城镇职工基本养老保险制度已经历了"十三"连调,但一直未出台明确的待遇指数化调整政策。党的十九大提出"按照兜底线、织密网、建机制的要求,全面建成可持续多层次社会保障体系"。建立养老金待遇的正常化调整机制成为当前社保制度改革的一项重要内容,也是保障退休人员生活水平和维护养老金制度财务可持续性的一项紧迫措施。借鉴国际经验,我国基本养老保险制度应建立与工资增长指数挂钩的"调待"机制,并将制度赡养率和财务支付能力等指标纳入养老金调整的参考基准,逐步实行自动调整机制。测算结果表明,纳入上述指标后的综合性"调待"方案优于单一工资因素的调整方案。同时,为增强养老金制度的充足性和财务可持续性,还应尽快实行加强参保激励、延长最低缴费年限、延迟退休年龄以及加强基本养老保险基金投资等配套改革措施。

The indexation mechanism on benefit is one of the fundamental factors for public pension system. Most of the countries have made the legislation on pension benefit adjustment mechanism which normally use CPI or wage growth index as a reference and apply the principals of finance sustainability,distribution,incentive and consistency of policies. To strengthen the sustainability of pension system,some of the OECD countries have recently introduced the Auto Adjustment Mechanism on pension benefit indexation which usually incorporates longevity and finance conditions and other factors into consideration. From 2005,China has undergone a process of＂Thirteen Years Adjustment＂on basic pension benefits. However,a normative mechanism on pension benefit adjustment is not established yet. The 19 th congress of CPC had announced the principle of＂To establish a comprehensive and sustainable social security system of according to the requirement of guaranteeing the bottom line,constructing a safety net and introducing of mechanism＂,among which the introduction of a normal adjustment mechanism of pension benefits is one of the most important tasks that protects the living hood of the elders and promotes the sustainability of pension finance. Drawing the international experiences,China should also introduce a pension benefit adjustment mechanism based on wage growth index and take old age dependency ratio and finance conditions into consideration as benchmark factors on pension benefit adjustment. The outcomes on calculation show that a comprehensive adjustment index which includes those two factors is better than the one of single wage index. In addition,to promote the adequacy and sustainability of pension system,other reform measures such as stronger contribution incentive,longer contribution years,postpone of retirement age and the investment of pension funds should be implemented as soon as possible.