中国企业职工养老保险制度转变前后性别利益的比较分析

2005年《国务院关于完善企业职工基本养老保险制度的决定》(简称《完善》)与1997年《国务院关于建立统一的企业职工基本养老保险制度的决定》(简称《统一》)比较,"统筹账户"和"个人账户"的筹资比例以及养老金支付办法发生了变化.本文主要分析这两项变化对女性养老金利益("养老金月收入"和"养老金收益率")以及男女两性养老金差距所发生的影响("月收入均值"、"总收入"和"养老金替代率").通过计算,我们发现,从《统一》到《完善》的转变,一方面使男女两性养老金利益都有所改善;另一方面,由于男性的改善速度高于女性,因此男女两性养老金差距有所扩大.

Comparative Analysis of Benefits by Sex before and after the Reform of Workers'''' Pension in China

Comparing the Decision by the State Council on Improving the Basic Workers' Pension System in 2005 and the Decision by the State Council on Establishing a unified Basic Workers' Pension System in 1997,one sees changes in the rate of contribution to the "general account"and the"individual account"and in the ways of distribution of pension.This paper examines the impact of these above changes on women's benefits from pension,in terms of the"monthly income from the pension"and the"rate of collection of pension,"and on the difference in pension between women and men,in terms of the"average income in a month",the"overall income, "and the"rate of substitutes of pension."Upon calculation one realizes that this change from a"unifying"process to a process of"im- provement"of pensions has,on the one hand,improved the benefits of pension to women and men and on the other,extended the gap in distribution of pension between women and men due to the higher rate of improvement for men.