美德两国基本养老保险待遇确定机制的经验与启示被引量：3

The Experience and Enlightenment of the Benefits Determination Mechanism of the Basic Pension Insurance in the United States and Germany

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摘要养老金待遇确定机制作为基本养老保险制度的核心机制之一,凝结着制度的建制理念和发展方向。文章通过对比分析,发现美国和德国基本养老保险制度待遇确定机制具有以下特点:美国社会保障制度退休金确定机制基于个体且全国统一,强调收入再分配功能,有利于保护低收入群体;德国法定养老保险制度养老金确定机制注重“代内效率”和“代际公平”,强调权利义务对等以及缴费者和领取者共担老龄化风险。美德两国养老金确定机制存在共性和差异,而差异则反映了两国多支柱养老金体系的建设和发展情况。基于比较研究视角,我国基本养老保险制度应以保障基本生活为目标,在实现全国统筹的基础上完善待遇确定机制,通过改革提高基金自平衡能力和制度可持续性;同时要大力发展第二、第三支柱养老金,提供多种老年收入渠道,增加国民养老财富储备。 As one of the core mechanisms of the basic pension insurance,the determination mechanism of pension benefits condenses the system construction concept and development direction.Through comparative analysis,this paper finds that the determination mechanism of pension benefits in the United States and Germany has some characteristics.The determination mechanism of the American Social Security is based on individual and national unity,and emphasizes the income redistribution function,which is conducive to the protection of low-income groups.German Statutory Pension Insurance system focuses on"intra generational efficiency"and"intergenerational equity",and emphasizes the equal rights and obligations and the common burden of aging risks by payers and recipients.There are similarities and differences in the determination mechanism between the United States and Germany,and the differences reflect the development of multi pillar pension systems in the two countries.Based on the comparative perspective,the Basic Pension Insurance of China should aim at ensuring basic living,improve the treatment determination mechanism on the basis of national overall planning,and improve the self-balancing ability of the fund and the sustainability of the system through reform.At the same time,China should vigorously develop the second and third pillar pensions,provide a variety of income channels for the elderly,and increase the national pension wealth reserve.

作者施文凯董克用 SHI Wenkai;DONG Keyong

机构地区中国财政科学研究院清华大学社会科学学院

出处《社会保障研究》 CSSCI 北大核心 2022年第4期89-98,共10页 Social Security Studies

基金教育部哲学社会科学研究重大课题攻关项目“促进我国多层次养老保险体系发展研究”(项目批准号:21JZD035)阶段性成果。

关键词基本养老保险养老金确定机制多支柱养老金社会保障制度美国德国 basic pension insurance determination mechanism of pension benefits multi pillar pension system social security system the United States Germany