制度改革前后我国基本养老保险的行业差距研究

A Study on the Industry Gap of China’s Public Pension System before and after the Institutional Adjustment

在我国,行业收入差距已经引起了广泛关注,但是行业养老金差距却一直未引起足够重视。本文通过测算养老金数量、替代率和内含报酬率三种指标,研究了制度改革前后我国基本养老保险的行业差距。主要结论包括:(1)从养老金数量来看,我国养老保险制度改革提高了每个行业的基本养老金待遇,且高收入行业的改善程度更大。(2)从替代率的角度来看,制度改革后各行业总的养老金替代率提高了,且行业之间的差距也缩小了。社会统筹部分的基础养老金替代率尤为明显。(3)从内含报酬率的角度来看,由于制度改革前绝对平均的基础养老金,导致了高收入行业参加基本养老保险面临着'隐性征税'问题。制度改革后,不仅所有行业都存在正的内含报酬率,并且都比改革前要高。在此基础上,本文指出完善我国基本养老保险制度改革还需要重视养老保险缴费基数以及提前退休等问题。

In China,the industry income gap has been given great attention,but the industry pension gap has been neglected.This article studies the industry gap of China’s public pension system before and after the institutional adjustment in 2005 by using three indicators,namely the amount of pension,replacement rate(RR) and internal return rate(IRR).The main findings are:(1) from the perspective of the amount of pension,China’s pension reform increases the amount of pension of each industry,and the high income industries benefit more than the low income industries.(2) from the perspective of the RR,the RR of each industry increases and the industry gap is reduced after the reform.It is especially obvious for the part of social pooling.(3) from the perspective of the IRR,many high income industries faced the problem of implicit taxed due to the equal basic pension before the reform.After the institutional adjustment,each industry has positive IRR,which is bigger than that before the adjustment.Based on this,the article points out that more attentions should be paid to the pension contribution base and the problem of early retirement for China’s further pension reform.