摘要
本文以总合替代率适度水平为切入点,研究机关事业单位养老保险"并轨"制度优化。文中依据国民财富人口结构均衡分配原理,结合养老保险适度缴费新模型,提炼出养老保险"并轨"总合替代率适度水平数理模型,并进行了定量测算和分析。研究发现:(1)养老保险"并轨"替代率存在二元结构对接,与企业养老保险替代率对接适度水平上限为0.73、下限为0.45,与原有退休金替代率对接适度水平上限为0.96、下限为0.68;(2)现行养老保险"并轨"总合替代率水平略高出适度水平上限,减去个人增加缴费部分的对应替代率后则处于适度水平区间;(3)养老保险"并轨"替代率适度水平的设计和实现,具有制度优化的合理性和可信性效应、尺度标准效应和可操作性效应。
Taking the moderate level of the total replacement rate as the entry point,this paper studies the optimization of the combination of the pension insurance of government and public institutions.According to the principle of balanced distribution of national wealth and population structure,combined with the new model of moderate contribution of pension insurance,the paper extracts a mathematical model of the appropriate level of total replacement rate of endowment insurance and makes a quantitative calculation and analysis.The paper argues that:(1)The moderate level of composite replacement rate ranges from 0.90 to 0.68 when connecting with the original system and from 0.73 to 0.45 when connecting with the enterprise system;(2)The current composite replacement rate is a little more than the upper limit of the moderate level,and it may be in the moderate range when the replacement rate corresponding to the increase in individual contributions is subtracted;(3)The top-level design of the moderate level of composite replacement rate for the combination of pensions is rational,creditable,standardized and operational.On this basis,the paper puts forward the relevant suggestions.
作者
穆怀中
杨傲
MU Huaizhong;YANG Ao
出处
《税务研究》
CSSCI
北大核心
2020年第8期106-112,共7页
基金
国家自然科学基金重点项目“新三支柱‘橄榄型’可持续发展养老制度优化与设计”(项目编号:71731007)
国家自然科学基金项目“机关事业单位‘并轨’养老保险缴费适度水平及资金总供需平衡研究”(项目编号:71573112)的阶段性研究成果。
关键词
养老保险
总合替代率
适度水平
机关事业单位
Endowment Insurance
Composite Replacement Rate
Moderate Level
Government Departments and Public Institutions
