摘要
在近年来我国养老保险制度改革中,激励机制是一个被反复提及的议题。然而,现有研究对养老保险制度的激励机制本身关注并不多,对于激励程度的界定和测量还缺乏公认标准。本文中,我们界定了养老保险制度的激励强度,比较了OECD和金砖国家的养老保险激励,估测了影响养老保险激励的主要因素,并将有关结论用于中国养老保险制度改革。我们发现,当前中国养老保险体系在制度层面的激励强度并不低,但由于一些制度缺陷和执行力不足等原因导致实际激励强度不高。我们建议未来养老保险改革中要坚持当前基本的统账结合结构,在修补制度缺陷的同时,使制度变得更加透明和更具约束力。
In recent China ’s pension system reform,incentive mechanism is always mentioned,such as employees are contributing less or discontinuously because of weak incentive. However,current literatures on pension haven ’t paid enough attention to incentive mechanism itself,and there ’s no clear definition or proper measurement of incentive in pension system. In this paper,we define the incentive intensity of pension system,compare pension incentive in OECD and BRIC countries,estimate the main determinants of pension incentive,and apply some results into China’s pension system. We find that the design of China’s current pension system already has a strong incentive,but in practice the incentive is weakened by some defects and poor governance. We suggest that future reform of China ’s pension system should stick to current basic structure,make some amendments,and keep the system transparent and binding.
出处
《社会保障研究》
CSSCI
2017年第6期18-29,共12页
Social Security Studies
关键词
养老保险
激励强度
多缴多得
old-age pension insurance
incentive intensity
more-contribution-more-benefit
