事业单位养老金制度的帕累托改进条件分析

事业单位养老金制度是社会保障体系的重要组成部分,本文分析了目前我国事业单位养老金制度的弊端及改革滞后的主要原因和存在问题,提出了"职业养老金替代退休金和对接国民基础养老金"的二元结构事业单位养老金方案;利用世代交替模型,求出这一制度安排相对于原有的退休金制度,实现"事业单位职工的养老金待遇不降低,我国整体养老金制度得到改善,财政养老金负担趋于下降"这一"帕累托改进"目标的条件;分析了该二元结构养老金方案的帕累托改进效应及这一方案在推进国民基础养老金改革、促进职业养老金和养老金市场的发展、完善养老金个人账户和公共服务体系等方面所能发挥的积极的社会效应;分析了方案实施的政治、经济和社会基础并通过仿真分析验证了本方案的有效性和可行性。

Analysis of Conditions of Institution Pension System's Pareto Improvement

The institution pension system is an important part of our social security system. In this article, we analyze the shortcomings and major problems of the institution pension system existing in the reform. Then, a duality structure pension program is proposed, in which occupational pension will substitute traditional retirement pension and connect with national basic pension. We also make a comparison between the institutional arrangements of pension system and the original one through overlapping generation...