摘要
退休职工养老保障水平的高低主要取决于养老保险替代率的大小,替代率的合意性决定了养老保障水平的适度性。依据养老保险制度两个层次的保障目标,构建消费支出模型和人均可支配收入模型,分别测算养老金替代率合意水平的下限和上限。研究表明:以生活消费支出衡量的替代率水平逐年降低,必须设定替代率的最低标准;替代率水平不能长期低于40%的下限标准,其下滑的势头应予以遏制;贫富差距扩大,低收入群体的养老保障水平相对越来越低,养老保险政策应向弱势群体倾斜;在稳定的人口结构条件下,养老金替代率合意水平的上限为57%。
As replacement rate of basic endowment insurance determines the pensions for the retirees,the security standard to the retirees won＇t be acceptable unless the replacement rate is appropriate.Based on the two-tier targets of endowment insurance system,a consumption expenditure model and a per capita disposable income model are designed to set the upper and lower limits of the replacement rate.The research first shows that it is necessary to establish the minimum replacement rate thanks to the yearly decline of the replacement rate as measured by living expenditures,which should be 40% in the long term,and that the falling of replacement rate needs to be checked.Then,with the widening of wealth gap,the low-income group suffers an increasingly lower endowment,so it is also necessary to tilt towards the disadvantaged in making endowment policies.Finally,the upper limit of replacement rate of endowments should be 57%.
出处
《学术探索》
CSSCI
北大核心
2010年第3期53-58,共6页
Academic Exploration
基金
北京市优秀人才基金项目(2009D005006000007)资助
关键词
基本养老保险
替代率
合意水平
basic endowment insurance
replacement rate
appropriate standard
