性别因素对企业年金替代率影响的实证分析

当前我国企业年金制度设计中没有充分考虑性别因素,导致男女职工的企业年金替代率存在较大差异,退休女性职工的企业年金养老金收入明显少于男性,加剧了性别不公平.延长女性职工退休年龄与提高女性职工缴费率等措施能够有效缩小企业年金替代率的性别差异,弥补企业年金制度的设计缺陷.

An Empirical Analysis of Gender Factor's Impact on Substitution Ratio of Occupational Pension

At present,the design of occupational pension has not paid attention to gender factor.It causes the substitution ratio of occupational pension of male and female employee is very different.The occupational pension of female employee is much less than male employee.In order to make remedies for defects,we can delay the retire age of female employee and rise the payment rate of female employee.