CAJ | 학술논문

现行企业职工基本养老保险制度存在许多问题，不公平也不可持续，不改革实现基础养老金全国统筹。在缴费和领取养老金待遇精算平衡的原则下，必须对现行制度进行有效改革。坚持共济与激励共存，以“超额累退”算法改革原来与在岗职工平均工资挂钩的基础养老金计发办法；以退休时的平均预期余命为除数，同时考虑生命共济因素，改革与个人指数化平均缴费工资挂钩的基础养老金计发办法；以退休时和退休后每年的平均预期余命为除数，改革个人账户养老金计发办法，建立养老金与缴费贡献和退休年龄密切相关的联系机制。此外要建立与工资增长挂钩的稳定的养老金调整机制，在公平可持续的制度下实现基础养老金全国统筹。
현행기업직공기본양로보험제도존재허다문제，불공평야불가지속，불개혁실현기출양로금전국통주。재격비화령취양로금대우정산평형적원칙하，필수대현행제도진행유효개혁。견지공제여격려공존，이“초액루퇴”산법개혁원래여재강직공평균공자괘구적기출양로금계발판법；이퇴휴시적평균예기여명위제수，동시고필생명공제인소，개혁여개인지수화평균격비공자괘구적기출양로금계발판법；이퇴휴시화퇴휴후매년적평균예기여명위제수，개혁개인장호양로금계발판법，건립양로금여격비공헌화퇴휴년령밀절상관적련계궤제。차외요건립여공자증장괘구적은정적양로금조정궤제，재공평가지속적제도하실현기출양로금전국통주。
There are many problems existing in the basic endowment insurance system of enterprise employees, which show no fairness nor sustainability. And if no actions are taken,the goal of basic pension’s national co-ordination would not be fully realized. With the principle of actuarial balance between the fees and pension benefits,the existing system must go through effective reform. We should insist freemasonry and incentive coexistence and reform the approaches of the original pension which is linked to employees’average wages. With the average life expectancy at retirement as a divisor,taking into account Masonic life factors,we should reform the basic pension approach which is linked to individual indexation wages. Also,using retirement and post-retirement average expectancy as a divisor,we shall improve the approach of personal accounts pension to establish a pension mechanism which connects with contributions and retirement age. Furthermore,a stable pension adjustment mechanism linked with wages’growth should also be built to achieve the goal of pension national co-ordination in a fair and sustainable system.