摘要
20世纪60~70年代,发达国家为应对养老金给付危机,普遍开始建立起公共养老金指数化调整机制,这项机制的优势在于既能保障退休人员的权益,也能减轻老龄化问题对养老金计划带来的财务压力,平衡各方负担。尽管我国城镇职工养老金待遇水平实现连续18年上调,但迄今为止,尚未建立起规范的养老金指数化调整机制。文章以多源流理论视角为工具,对世界主要国家养老金指数化调整机制政策演变逻辑进行梳理和剖析,为我国城镇职工基本养老金待遇规范化调整和助推实现基本养老金全国统筹提供参考。研究发现,自动调整机制虽然能在短时间内应对养老金的财务收支平衡且调整方式更为灵活和便捷,但从实现养老金长期可持续性目标来看,自动调整机制无法实现养老金财务的长期平衡以及代际公平问题。由此,我国城镇职工基本养老金可以通过居民消费指数、退休年龄、缴费贡献等指数设置自动调整机制,但仍要进一步关注养老金的财务可持续性。
In the 1960s and 1970s, developed countries generally began to establish a public pension indexation adjustment mechanism to deal with the pension payment crisis. The advantage of this mechanism is that it can not only protect the rights and interests of retirees, but also reduce the financial pressure of aging on pension plans and balance the burden of all parties. Although China’s urban workers’ pension benefits have been raised for 18 consecutive years, so far, no standardized pension indexation adjustment mechanism has been established. This paper, from the perspective of multi-source theory, combs and analyzes the policy evolution logic of pension indexation adjustment mechanism in major countries in the world, so as to provide a reference for the standardization adjustment of basic pension benefits for urban workers in China and to promote the realization of national overall planning of basic pension. The study found that although the automatic adjustment mechanism can deal with the financial balance of pension in a short time and the adjustment method is more flexible and convenient, from the perspective of achieving the long-term sustainability goal of pension, the automatic adjustment mechanism can not achieve the long-term financial balance of pension and intergenerational equity. Therefore, China’s urban workers’ basic pension can be automatically adjusted through the resident consumption index, retirement age, contribution and other indexes, but we still need to pay more attention to the financial sustainability of pension.
出处
《社会科学前沿》
2022年第8期3127-3138,共12页
Advances in Social Sciences
