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本文考察了我国九大行业有代表性的个人参加基本养老保险社会统筹所获得的内含报酬率以及基础养老金的替代率,发现:无论是改革前还是改革后,低收入行业的内含报酬率和绝对替代率都要高于高收入行业;与改革前相比,改革后九大行业基础养老金的替代率,以及社会统筹部分的内含报酬率都有了显著提高;从九大行业的整体来看,改革后绝对替代率的离散系数小于改革前。我国基本养老保险社会统筹部分发挥了一定程度的收入调节作用,缩小了各行业之间的基础养老金差距。
This paper examines the intrinsic rate of return and the replacement rate of basic pensions obtained by the representative individuals in nine industries of our country participating in the basic pension insurance social pooling and finds that both the pre-reform and the post-reform low-income industries’ remuneration Rate and absolute replacement rate should be higher than the high-income industries; compared with the pre-reform, the nine sectors of the reform of the basic pension replacement rate, as well as social contribution part of the internal rate of return have been significantly improved; from nine major industries Overall, the absolute coefficient of substitution after the reform of the discrete coefficient is less than before the reform. The social pooling part of China’s basic old-age insurance has played a certain role in income regulation and narrowed the gap in basic pension among various industries.