摘要
工资收入与养老金是"源""流"关系,"源"孕育着"流","流"取之于"源"。本文在对近年来我国城镇职工工资增长和养老金增长替代关系分析的基础上,揭示了养老金实际替代率低于名义替代率且呈快速下降趋势的事实,从而指出了该趋势对收入分配格局和养老保险的价值目标及制度安排的重要影响,并提出了有关政策建议。
As a flow, pensions are originated from the source of wages, and wages give birth to pensions. This thesis has analyzed the substitute relation between the increasing pensions and wages of urban employers in China, and illustrated the facts that the actual substitute ratio is decreasing rapidly, and has been lower than the nominal substitute ratio recently. Facing the important influence of the trend on the income distributing structure, value target and system arrangement of the basic old - age insurance, the author has brought up some policy proposals.
出处
《中国软科学》
CSSCI
北大核心
2006年第1期41-48,共8页
China Soft Science
关键词
工资
养老金
增长
替代关系
wages
pensions
increase
substitution
