我国企业职工基本养老金调整机制：变迁、问题与优化

应用叠代模型对养老金调整机制进行了理论分析,并在梳理我国基本养老金调整机制变迁历程的基础上,依据上述养老金调整机制理论分析指出我国养老金调整过程中存在调整时间与调整基数非同步变迁、调整比率确定方法的蜕化、特殊调整覆盖范围缺乏公平性等问题,并提出应该通过建立科学的基本养老金调整精算公式、理性界定特殊调整对象的范围和制定规范的基本养老金调整程序等措施优化我国基本养老金调整机制的建议。

The Adjustment Mechanism of Basic Pension for Employees in China:Transition,Problems and Optimization

The paper theoretically analyzed the pension adjustment mechanism based on a basic overlapping generation model.And on the basis of researches concerning the transition of the adjustment mechanism of basic pension in China and the abovementioned adjustment mechanism theory,the paper pointed out existing problems in the process of transition,namely,asynchronous transition of adjustment time and adjustment base,deterioration of the method for determining the adjustment ratio,unfairness of the coverage of special adjustment,etc.It then offered some suggestions on optimizing the adjustment mechanism in order to construct the reasonable adjustment mechanism of basic pension in China such as establishing the actuarial formula for the adjustment mechanism,defining adjustment objectives in a scientific way,and streamlining scientific adjustment procedures.