作　者：杨再贵 许鼎
关键词：机关事业单位； 统筹账户养老金； 精算模型； 财政负担
摘　要：

统筹账户是机关事业单位基本养老保险的主要部分。为养老金合理衔接，《人力资源社会保障部、财政部关于贯彻落实〈国务院关于机关事业单位工作人员养老保险制度改革的决定〉的通知》规定了10年过渡期，使这期间退休者的统筹账户养老金的计算相对特殊而复杂。本文根据各年龄参保人群适用的养老金计发办法，分别对财政全额供款单位和差额供款单位参保人建立精算模型。测算2015年初机关事业单位基本养老保险统筹账户养老金的财政负担，并对影响因素进行敏感性分析，据此提出完善该养老保险制度、减轻财政负担的政策建议。

Fiscal Burden of Chinese State Organ and Institution Employees’ Pooling Account Pension
 

Yang Zaigui & Xu Ding （Central University of Finance and Economics）

Abstract:The State Council Decision on the Reform of Old-Age Insurance System for Staff of State Organs and Public Institutions divides the old-age insurance into two parts: the basic old-age insurance and occupational annuity. The former merges the enterprise employee basic old-age insurance, implementing the system of combining social pooling and individual accounts. Before the reform, the old-age insurance for staff of state organs and public institutions was financed by the government, but after the reform, the system has separated from the occupational annuity and increased individual contributions. Therefore, the size of fiscal burden after the reform has become much concerned by the government and the public. Especially in the background of China’s fiscal deficit rate has increased to 3%, and the fiscal support required by the enterprise employee basic old-age insurance and the urban and rural resident basic old-age insurance has rapidly increased for recent sixteen years. In theory we should calculate the fiscal burden of the old-age insurance for staff of state organs and institutions as a whole, but the size of the basic old-age insurance is much larger than that of the occupational annuity and their actuarial models are different greatly from each other. The scale of the pooling account is still much larger than that of the individual account, and their calculation models differ significantly from each other, too. Considering space limitations, this paper focuses on calculation of the fiscal burden of basic old-age insurance pooling account for staff of state organs and public institutions.
One of the difficulties is the calculation of “transition period middle-men” pension benefits. For benefits’ rational link and smooth transition, the Ministry of Human Resources and Social Security and the Ministry of Finance jointly published the Circular on the Implementation of “the State Council Decision on Reform of the Basic Old-Age Insurance System for Staff of State Organs and Public Institutions”. It stipulates a ten-year transition period, which makes the calculation of pooling account benefits of staff who will retire in the period comparatively special and complex. More importantly, the staff proportion and self-burden proportion of the margin contribution units lack statistics. All these have posed severe challenges to the calculation of the fiscal burden of the State Organs and Public Institutions.
Previous studies did not involve the benefits’ calculation and payment methods for different age participants stipulated by the Ministry of Human Resources and Social Security Document 28 in 2015. According to the document, in case of the benefits in new method (including occupational annuity benefits) is lower than that in the old method, the latter shall prevail. If the benefits in new method is higher than that in the old method, the excess part shall be paid to the retired in the first year by 10%, in the second year by 20%, and so on and so forth, until transition period by 100%. Those who retired after the transition period shall implement the new method. According to State Council Document 2 in 2015, the staff who began working before the Document, retired after the implementation of the Document and whose contribution period (including the equivalent contribution period) accumulated over 15 years, should obtain transitional benefits based on the equivalent contribution period in addition to basic benefits and individual account benefits. The calculation of fiscal burden of old-age insurance for Staff of State Organs and Public Institutions must be based on these specific provisions.
In terms of the parallelogram frame for old-age insurance calculation, this paper establishes actuarial models for pooling account benefits of the full financial contribution units and margin contribution units separately. We calculate the fiscal burden of basic old-age insurance pooling account for staff of state organs and public institutions at the beginning of 2015, and analyze its sensitivity with respect to some factors. Based on the results, we propose some policy measures to improve the old-age insurance system and reduce the fiscal burden.
The fiscal burden of pooling accounts for staff of the State Organs and Public Institutions was about 32.11 trillion yuan at the beginning of 2015. The fiscal burden exists gender difference, which indicates the system exists gender redistribution. The benefits received by male “transition period middle-persons” at the age 50-58 years old in the new method is higher than that in the old method, and the others is in the opposite. This means the Ministry of Human Resources and Social Security Document 28 in 2015 could realize the aim of benefit rational link and smooth transition. The sensitivity analysis show: raising the retirement age, interest rate, unit contribution rate of basic old-age insurance, self-burden contribution proportion of margin unit, seniority wage growth rate, individual contribution rate of basic old-age insurance and bookkeeping interest rate all decrease the fiscal burden of pooling account. Raising the wage growth rate, benefit growth rate and the staff proportion of full contribution units will increase the fiscal burden. In general, the fiscal burden is more sensitive to the retirement age, interest rate and wage growth rate.
In order to reduce the fiscal burden and the gender difference in the system, we propose the following policy suggestions. Firstly, it is necessary to promptly introduce the progressively postpone retirement policy. Secondly,to improve the investment yield rate of the basic old-age insurance funds. Thirdly, to establish a rational mechanism for wage and benefits adjustment and appropriately reduce the unit contribution rate. Finally, to raise the book keeping interest rate for individual accounts.
 

Key words:State organs and institutions; pooling account pension; actuarial model; fiscal burden

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