养老金制度及其改革——基于不同福利模式的分析

Pension System and Its Reform--Analysis Based on Different Welfare Models

不同福利模式国家的养老金制度在建立之初就呈现出不同的特征,其发展路径也有所差异,但在结构、参数、管理体系方面的改革呈现出共同的规律。各国基本都建成了多支柱体系或多层次体系;普遍采取了提高费率、延长缴费年限和延迟退休、调整待遇等方式来进行参数改革;并对养老金管理机构采取了横向整合或纵向的集中化改革,建立了养老金投资监管机构。中国逐步建成了三层次养老金体系,并在个人账户、待遇计发等方面进行了参数调整,同时在统筹层级、征缴机构、投资管理体系方面进行了改革。中国养老金制度仍存在未实现全国统筹、结构失衡、基金可持续性差等问题,可借鉴国际经验,在结构、参数、管理机构等方面进行改革。

The pension system of different welfare models have different characteristics at the beginning of their establishment, and their development paths are also different. However, the reform of the structure, parameters and management system presents a common regularity. In terms of pension structure reform, different welfare model countries have built multi-pillar system or multi-level system. Most countries have generally adopted the way of raising the rate, extending the term of contribution and delaying retirement to increase the income of pension, and improving the pension treatment and distribution to reduce the expenditure of pension.Different welfare model countries have taken a cross-sectional or longitudinal centralized reform, and they have increased oversight of the pension investment system. The reform of China’s pension system is reflected in the gradual establishment of a three-tier pension system, the adjustment of the size of individual accounts and the reform of the parameters such as treatment planning and issuance, the improvement of the overall planning level, the transformation of collection agencies and the establishment of an investment management system for pension funds. There are still some problems in China pension system, such as the unrealized national pooling of pension funds, structural imbalance and poor fund sustainability. We can learn from international experience and reform its structure, parameters and management institutions.