摘要
养老保险制度对于保障退休人员基本生活和维护社会稳定起到了不可替代的重要作用。经过不断的探索与改革,2005年底我国政府对原有养老保险制度做了新的修订,按照新的制度规定,社会统筹部分基础养老金的给付在注重公平基础上又增加了更多的激励因素:一是养老金的计发基数中引入本人指数化月平均缴费工资;二是养老金的替代率与个人的缴费年限挂钩。但在统筹层次较低的情况下,各地经济发展水平的不同导致缴费条件完全相同的职工基础养老金存在较大差异。文章通过进一步的研究发现,即使剔除物价因素的影响,差距依然存在,这有悖于社会统筹养老金的设计初衷。因此,提高统筹层次实现养老金的公平给付是进一步完善现行养老保险制度的需要。
The pension insurance plays an important role in protecting the basic living of retired workers and maintaining social stability. However, the pooling level of pension fund is very low, which will inevitably lead to different pension payments caused by the different level of economic development among regions even if they contributed equally. Through further research we find that the gap still exist even the impact of price factors are eliminated. This is contrary to what the social pooling pension is designed to be. Therefore, in or- der to improve the pension system we should pay more attention to the fair payment in the process of raising the Pooling Level of social insurance.
出处
《辽宁大学学报（哲学社会科学版）》
CSSCI
北大核心
2013年第5期100-105,共6页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
基金
国家自然科学基金资助项目(70973048)
关键词
养老保险
统筹层次
价格指数
pension insurance
pooling level
price index
