摘要
在养老保险"并轨"的背景下,以公办教师为对象,基于1992-2014年既定的平均工资、投资回报率,采用并轨前后两种计发办法,分析不同工资水平、缴费年限和退休年龄情况下,制度并轨对各教育阶段、各区域的公办教师养老金待遇产生的影响差异。结果显示,在新的计发方式下,公办教师的养老金均呈现出不同程度的下降;在各教育阶段、各区域教师之间,存在中低收入教师的养老金替代率较高,却与高收入教师的养老金额差距扩大的情况,产生内部的横向不公平问题;提高缴费年限、延长退休年龄将对公办教师养老金待遇的提高具有明显作用;相比于区域层面,制度并轨对教育阶段层面的影响更为显著。制度"并轨"可能对低收入教师的基本生活保障、岗位激励产生不利影响,需要引起重视。
Under the background of the mergence of pension system, comparing the approach of calculation and pensioning before and after reform based on the average salary and return rate of investment during 1992-2014, this paper analyzes the different impacts of mergence of pension system on the pension benefits of public school teachers in different educational levels and regions, who have different levels of wages, premium payment years and retirement ages. The results show that under the new model, the pension benefits of public teachers decline to different degrees; among teachers of different educational levels and regions, though pension replacement rate of middle and low income teachers is relatively high, the gap between the amount of pension and pension replacement is widening, generating the internal horizontal inequity problems; to increase the premium payment years and extend the retirement age will have significant effect on the improvement of the pension benefits of public teachers; compared to the regional level, the effect of the reform on educational level is more significant. But the pension reform may have negative impact on the basic living security or job incentives for the low-income public teachers, indicating further special attention.
出处
《教育与经济》
CSSCI
北大核心
2017年第2期75-83,共9页
Education & Economy
基金
国家自然科学基金面上项目"社区基本养老服务可及性研究"(项目编号:71573089)
关键词
机关事业单位
养老保险并轨
公办教师
替代率
Government Department and Institution
Pension Reform
Public Teacher
Replacement Rate of Pension
