从多层次到多支柱:养老保障体系改革再思考

在对多层次养老保险体系反思的基础上,从多支柱理论和我国现实国情出发,构建了以多支柱为核心特征的养老保障体系。零支柱:以低收入者和农民为对象的普惠制国民养老金,旨在防止老年贫困。第一支柱:以正式就业者为对象,由基本养老保险社会统筹部分改造而来的基本养老金,目标在于保障就业者退休后的基本生活,突出社会再分配。第二支柱:以正式就业者为对象,由基本养老保险个人账户部分和企业年金计划合并而来的职业年金计划,使退休职工生活水平比单一的第一支柱有所改善,同时有助于应对老龄化危机。第三支柱:自愿性的个人养老储蓄计划,为有较高需求的高收入者提供的更高层次的保护。

From Multi-Tiered to Multi-Pillar: Rethinking of Old-Age Security System Reformation

Rethinking of China’s multi-tiered old-age security system and taking the multi-pillar theory into consideration, this article constructs a multi-pillar old-age security system according to China’ practical context. Zero pillar is state pension, the aim of which is to prevent pauperization targeting at farmer workers and low income population. First pillar is basic pension, the aim of which is to provide the basic living security to retired people targeting at formal workers. Second pillar is occupational pension, the aim of which is to improve living level for retired people compared with those who with only the first pillar. Third pillar is voluntary personal saving plan, the aim of which is to provide more security to high-income populations who have more requests about old-age security.