摘要
世界上越来越多的国家对公共养老金建立了指数化调整机制。中国从2005年开始对基本养老金进行了持续的非规范性调整。本文通过对德国与美国公共养老金调整指数的选择及运行的比较分析得出,基于功能定位的不同,德国采用的是保障程度最高的工资指数,美国采用的是保障程度最低的消费者价格指数,在人口老龄化加剧的背景下,德国进行了不断的削减改革,而美国稳定运行至今。两国公共养老金调整指数差异巨大的根本原因是社会价值取向不同以及由此带来的养老金构成不同。借鉴德美两国调整指数的选择及运行经验,中国应明确现收现付养老金调整指数的功能定位,并与退休人口收入构成相匹配,基于前瞻性原则,对"老人"、"中人"以及"新人"设计由高到低的调整指数。
More and more countries in the world have established an index adjustment mechanism for public pensions. China has continued its non-normative adjustment for the basic pension since 2005. Through the comparison on the selection and operation of the public pension adjustment index in Germany and USA, we have found that Germany has adopted the most affordable wage index while the lowest consumer price index in the United States in terms of functional positioning. In the context of an aging population, Germany has made constant cuts and reforms, and the United States has been operating steadily. The fundamental reason for the difference in the public pension adjustment index between the two countries is that the social value orientation is different, which makes the pension structure different. From the selection and operation experience of German and US adjusted index, China should clear the function of PAYG pension adjustment index, matching with retirement incomes, and based on the prospective principle, design the PAYG pension adjustment index from high to low for "old people", "middle people", and "new people" under the social pension system for urban workers in China.
出处
《中国行政管理》
CSSCI
北大核心
2018年第1期138-144,共7页
Chinese Public Administration
基金
国家社科基金重大项目"城乡社会保障体系协调发展研究"(编号:11&ZD014)
河北省人力资源社会保障厅留学归国资助项目"河北省城镇职工养老金待遇调整机制研究"(编号:C201500106)
河北省高等学校人文社会科学重点研究基地项目"河北省城镇职工基本养老金运行现状研究"(编号:JJJD1712)
关键词
德国
美国
公共养老金
调整指数
中国
Germany, the United States, public pension, adjustment index, China