中国城镇职工基本养老金的公平性——基于不同收入群体的分析

    摘要：公平性是衡量一国养老保险制度是否成功的主要依据之一。文章通过对中国基本养老金替代率的测算，认为养老保险制度的收入再分配功能较弱，部分养老金领取者可能陷入老年绝对贫困，许多老年人也可能陷入老年相对贫困，低收入者、灵活人员、高龄老人和部分弱势群体的老年贫困可能性很高，这在一定程度挫伤了他们缴纳养老保险费的积极性。作者建议，政府可以考虑对灵活就业人员参保时给予费率减免，以解决该群体负担能力较弱的问题，同时出台一些养老保险优惠政策，保护特定的弱势群体，并发放高龄福利补贴，解决高龄老人的贫困问题。
    关键词：基本养老基金；养老保险；老年贫困
    Analysis on the Fairness of China Urban Employees’Basic Pension among Different Income Groups
    Abstract：Fairness is one of the primary measuring standards to assess if a country's pension insurance system is successful. After calculating China's basic old-age pension replacement rate, we believe that the pension insurance system of income redistribution function is weak, so that some of the pensioners who may fall into absolute poverty in old age, and many elderly pensioners are also likely to fall into old age relative poverty. It also leads those low-income, flexible workers and vulnerable groups of the elderly a high possibility of falling into poverty in old age, so that, to some extent, these have dampened the enthusiasm of their paying pension contributions. We suggest that, in order to promote the affordability among the vulnerable groups, the government shall consider giving employment insurance rate relief to flexible workers and introducing a number of preferential policies for pension insurance to protect the vulnerable groups. Meanwhile, to tackle the poverty among the oldest old, senior citizens welfare subsidies policy shall be instituted.
    文章出处：中国人口科学，2013年第1期