遗属养老保险制度的机制设计研究

Research on Mechanism Designs of Survivors’ Pension

女性老龄人口特别是丧偶者面临更高的老龄贫困风险,老龄化背景下如何向更具脆弱性的丧偶独居女性老龄人口提供老龄收入保障,帮助其实现反贫困的目标是各国公共政策制定者面临的一项长期重要的挑战。遗属养老金的受益作为派生养老金权益的重要内容有利于阻止贫困和平滑消费,是帮助丧偶独居女性老龄人口反贫困的重要手段,世界各国普遍将其纳入强制性社会保障体系。但遗属养老保险制度可能带来对女性就业参与的不当激励,不公平的社会再分配效应及养老金财务支出负担增加等不利经济影响。对世界上30个主要国家和地区遗属养老保险制度机制设计的比较研究表明有必要通过良好的遗属养老保险制度机制设计来实现其阻止贫困的重要作用,尽可能降低其可能的负面经济影响。本文建议主要包括:合理确定遗属养老金的受益水平以切实满足遗属的生活支出需要;严格限定被保险人需满足的养老金缴费条件;严格限定受益遗属需满足的受益条件;加强遗属养老保险与老龄养老保险制度的立法衔接等。当前我国遗属养老保险制度是明显缺失的,未来我国在建立遗属养老保险制度的过程中有必要借鉴国际经验,优化机制设计,在充分发挥遗属养老保险制度对于丧偶女性老龄人口反贫困作用的同时将其潜在的负面经济影响降至最低。

Female aging population,especially the widows,is facing higher risk of poverty.In the context of aging,it is a long-term important challenge for the public policy makers all over the world to provide in⁃come security for the female aging population who are widowed and living alone to help them achieve the goal of anti-poverty.As an important part of the derived pension rights,the benefit of the survivors’pen⁃sion is conducive to preventing poverty and smoothing consumption,which is generally included in the com⁃pulsory social security system all over the world.And benefit from survivors’pension is an important means to fight poverty for female aging population who are widowed and living alone;however,survivors’pension may also bring about adverse economic impacts,including disincentives for female employment,unfair so⁃cial redistribution effect,and the increase of pension financial expenditure.By comparing the mechanism designs of the survivors’pension systems in 30 major countries or regions in the world,it shows that it is necessary to optimize the mechanism designs of survivors’pension in order to play the effective role of an⁃ti-poverty and consumption-smoothing,meanwhile to minimize its possible negative economic impacts.The mechanism designs include:reasonably determining the benefit level of the survivors’pension to prop⁃erly meet the needs of the survivors’living expenses;strictly stipulating the pension contribution require⁃ments that the insured must meet;strictly stipulating the benefit requirements that the beneficiary survivors need to meet;and closely linking up the legislation of survivors’pension and old-age pension.Survivors’pension is obviously missing in current pension insurance system in China.In the future,in the process of establishing the survivors’pension system in China,it is necessary to fully learn from the international ex⁃perience,optimize the mechanism design,give full play to the positive role of the survivors’pension system in the anti-poverty of the widowed female aging population and minimize its potential negative economic impact.