职业年金计发完毕后的机关事业单位养老金待遇测算研究

Study on the Calculation of Pension Benefits of Government and Institutions after the Completion of Occupational Annuity Payment

本文通过构建精算模型,对机关事业单位职业年金计发完毕后的退休养老金待遇进行测算与分析。研究发现:职业年金计发完毕后,即将退休的“中人”受到的影响较小,但入职不久的“中人”与“新人”退休待遇会大幅下降,“新人”待遇跌幅可达34.34%~43.01%;男性“新人”退休待遇将比女性“新人”多下跌约4.5个百分点;职业年金计发完毕时的待遇占养老金总待遇的比例与记账利率成正比,当职业年金个人账户记账利率达到7%以上时,职业年金的最终占比约在50%以上;职业年金最终占比与实际平均缴费工资指数成正比,最低实际平均缴费工资指数0.6与最高实际平均缴费工资指数3的职业年金最终占比相差近9%。建议按照当前退休时点的平均余命调整职业年金个人账户计发月数,明确界定并积极宣传职业年金的性质,加强职业年金市场化投资运营,优化投资机制。

This paper constructs an actuarial model to calculate and analyze the retirement pension benefits of government and institutions after the completion of occupational annuity payment.The findings show that after the completion of occupational annuity payment,the impact on the"middle people"who is about to retire is relatively small,but the retirement benefits of newly recruited"middle people"and"new people"will drop significantly and the decline of"new people"can reach 34.34%~43.01%.Meanwhile,the retirement benefits of male"new people"will drop nearly 4.5%more than female"new people".When the occupational annuity payment is completed,the proportion of annuity benefit in the total pension benefit is directly proportional to the book-keeping interest rate.Occupational annuity will eventually account for more than 50%when the book-keeping interest rate on occupational annuity reaches 7%or more.The actual average contribution wage index is directly proportional to the final proportion of occupational annuity,and the gap between the minimum actual average contribution wage index of 0.6 and the maximum actual average contribution wage index of 3 is nearly 9%.Therefore,This paper puts forward the following suggestions such as modifying calculated number of months of occupational annuity personal accounts payment according to the average remaining life at the current retirement time,clarifying and publicizing the nature of occupational annuities,strengthening the market-oriented investment operation of occupational annuities and optimizing investment mechanism.