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事业单位养老保险改革替代率分析
引用本文:许晓丹,郭圣乾.事业单位养老保险改革替代率分析[J].社会保障研究,2011(5):51-56.
作者姓名:许晓丹  郭圣乾
作者单位:中南财经政法大学公共管理学院,湖北武汉,430073
基金项目:中南财经政法大学基本科研业务费青年教师创新项目“事业单位养老保险并轨研究”资助
摘    要:我国事业单位养老保险改革迫在眉睫。本文通过比较事业单位养老保险试点前后的不同方案,计算两种制度下的养老金替代率,得出试点方案中的养老金替代率与改革前、企业职工养老保险养老金替代率均存在较大差距。从而说明各试点省市事业单位养老保险改革进程缓慢主要在于待遇水平大幅度降低。由此提出早日建立职业年金制度的建议。

关 键 词:事业单位  养老保险改革  替代率  职业年金

An Analysis on Pension Replacement Ratio Based on the Endowment Insurance System Reformation of Public Institutions in China
XU Xiaodan GUO Shengqian.An Analysis on Pension Replacement Ratio Based on the Endowment Insurance System Reformation of Public Institutions in China[J].Social Security Studies,2011(5):51-56.
Authors:XU Xiaodan GUO Shengqian
Institution:XU Xiaodan GUO Shengqian
Abstract:The endowment insurance system reformation of public institutions in China is imminent.This paper calculates two kinds of pension replacement ratio in different systems through comparing the situation in experimental areas with that in non-experimental areas.We conclude that there exist substantial differences between the replacement rates in areas with and without the pension reform,as well as in private enterprises and public institutions.And the decrease in pension level is the main reason that the refor...
Keywords:public institution  endowment insurance system reformation  pension replacement ratio  enterprises annuity  
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