北京市城乡养老保险一体化研究——基于替代率与相对水平的比较分析

为进一步缩小城乡差距,在一定程度上破解城乡现有的二元结构格局,针对北京市的养老保险发展进程展开相关研究,通过政策演变与数据分析,并基于替代率与相对水平对北京市目前存在的3种养老保险制度的保障水平进行了比较分析。结果表明:对于低收入者和高收入者而言,在替代率和相对水平方面,机关事业单位养老保险提供的保障水平显著高于城乡养老保险和企业职工养老保险的保障水平,其总替代率为90.00%,净替代率为91.17%,而且各种养老保障制度间随着收入水平的不同而存在差异。针对研究结果,应高度重视政府的积极主导作用,使用替代率作为衡量不同保障绩效的指标,以期实现各项保险制度的保障水平平等化。

Integration of Urban and Rural Endowment Insurance in Beijing: Comparative Analysis of Replacement Rate and Relative Level

To narrow the gap between urban and rural places and break the urban-rural dual economic and social structure, we discussed current status and recent development of the endowment insurance system in Beijing. Based on evolution of relevant policies and data analysis, the replacement rates and relative levels of three kinds of endowment insurance systems in Beijing were compared. The results showed that both the replacement rate and relative level of endowment insurance in government organizations and institutions were higher than those in enterprises for both low-income and high-income individuals. The gross replacement rate and net replacement rate of endowment insurance in government organizations and institutions were 90.00% and 91.17% respectively. Moreover, there were differences for individuals with different income levels in the three endowment security systems. According to the results, the leading role of government in the endowment insurance should be emphasized and replacement rate should be used as the effective index evaluating security level so as to realize equal security level in insurance system.