机关事业单位养老保险改革会带来新的养老鸿沟吗

Will The Pension Insurance Reform of Government Agencies and Institutions Bring about a New Pension Gap

本文在养老保险制度并轨背景下,运用预测模型,对制度中的投资收益率、工资增长率、记账利率等参数进行联动考量,并以目标替代率作为并轨之后的“新人”“中人”待遇差距的测算指标,多角度探讨企业职工与机关事业单位人员的待遇鸿沟问题。研究发现:在“新人”养老金中设置职业年金可以显著提高替代率水平,进而拉大企业职工与机关事业单位职工的养老金待遇差距;对于过渡期内的“中人”而言,“保低限高”的政策同样拉大二者的差距;对于过渡期后的“中人”而言,个人账户记账利率、职业年金投资收益率、缴费基数的差距也导致二者的差距扩大。然而,通过加强职业年金的顶层设计、促进企业年金快速发展、提升要素结构科学性、适时实现养老金第二支柱整合,可缩小并轨后两类群体的待遇鸿沟,维持制度的公平性。

In the context of the unification of the pension insurance system,this article uses the policy simulation method to design the system's investment return rate,wage growth rate,bookkeeping interest rate and other parameters in linkage design,and takes the target replacement rate as the measurement index for the salary gap between"newcomers"and middle-level people under the new system.The study results show as follow:the establishment of occupational annuities in the"newcomer"pension can significantly increase the level of replacement rate,which will widen the gap between the pension benefits of enterprise employees and employees of government agencies and institutions;for middle-aged people in the transition period,"guarantee low and keep it high"policy has also widened the gap between the two;for middle-aged people after the transition period,the gap in personal account bookkeeping interest rate,occupational annuity investment rate of return,and payment base also lead to the widening of the gap between the two.Strengthening the top-level design of occupational annuities,promoting the rapid development of enterprise annuities,enhancing the scientific nature of the factor structure,and promoting the integration of the second pillar of pensions,can reduce the treatment gap between the two groups after the merger and maintain the fairness of the system.