摘要
通过梳理中国和印度城镇职工养老保险制度,建立精算模型,用终身替代率水平测量两国在职工养老保险方面的保障水平。研究发现:中国“基准人”的终身替代率水平高于印度;引入缴费工资、账户投资收益率与缴费年限变量后,两国的终身替代率变化趋势产生区别。其他变量不变时:(1)投资收益率与两国终身替代率均呈现正相关;(2)两国终身替代率与缴费年限的变化相反;(3)工资增长率与中国终身替代率呈现正相关,且随着缴费年限的增加,不同收入水平之间的替代率差距缩小,印度的终身替代率随着缴费年限增加,不同收入水平下呈现不同的变化趋势;(4)中国的终身替代率对于收入水平的反应更敏感。据此建议:合理设置参数,体现“长缴多得”;改革中制度的可持续性与吸引力均需得到关注;财政按照缴费工资的一定比例补贴养老保险。
By sorting out the urban employee endowment insurance system in China and India,an actuarial model is established,and the level of lifetime replacement rate is used to measure the security level of employee endowment insurance in the two countries.The study found that the lifetime replacement rate of China's"benchmark person"is higher than that of India;after introducing the variables of paid salary,account investment rate of return and payment period,the change trend of the lifetime replacement rate of the two countries is different.When other variables remain unchanged:(1)the investment rate of return is positively correlated with the lifetime replacement rate in both countries;(2)the lifetime replacement rate in the two countries is opposite to the change in the number of years of contribution;(3)the wage growth rate is correlated with the lifetime replacement rate in China are positively correlated,and with the increase of the payment period,the gap between the replacement rates of different income levels narrows.The lifetime replacement rate in India shows different trends under different income levels with the increase of the payment period;(4)China’s lifetime replacement rate Rates are more responsive to income levels.Based on this,it is suggested that the parameters should be reasonably set to reflect"long-term payment,more benefits";the sustainability and attractiveness of the system in the reform should be paid attention to;the government will subsidize the pension insurance according to a certain percentage of the paid wages.
作者
薛惠元
万诗雨
XUE Huiyuan;WAN Shiyu
出处
《决策与信息》
2022年第2期54-67,共14页
Decision & Information
基金
2016年度教育部人文社会科学重点研究基地重大项目“社会保障模式选择与政策评估研究”(编号:16JJD840010)成果。
关键词
城镇职工养老保险
终身替代率
社会保障
印度
金砖国家
urban employee endowment insurance
lifetime replacement rate
social security
India
BRICS countries
