“做实做小”个人账户对个人养老金水平的影响

 本文引入养老保险金记账利率和工资增长率，测算了在不同初始缴费工资和缴费年限条件下实施“做实做小”个人账户政策对参保人养老金水平的影响。通过分析得出：1.政策调整后，养老金给付结构较调整前更能体现缴费积累与养老金水平的内在经济联系； 2.政策调整后个人养老金水平普遍不如政策调整前的水平，政策调整后养老金水平高于政策调整前均出现在缴费年限较长以及初始缴费工资较高的情况下；3.政策调整对不同的参保人影响不同。政策调整加大了低初始缴费工资人群的生活压力；拉大了男、女职工退休养老金的差距，不利于当前社会男女平等和贫富分化问题的解决。

The Impact of Filling-up the Gap and Cutting Down the Amount of Personal Account of Pension Insurance on the Level of Retirement Pension

Considering the factors affecting pension such as initial payment wages, the length of payment service, wage growth rate and bookkeeping interest rates of pension, the paper mainly discusses the influence on the level of retirement pension of different insurance people after the gap of personal account has been filled up. It draws the following conclusions. First, comparing to payment, the construction of pension payment can reflect the relationship between the level of retirement pension and the accumulation of payment more obviously after the policy has been adjusted. Second, the level of retirement pension after the policy has been adjusted is generally less than before. The case that the level of retirement pension is higher than before appears only when the length of payment service is longer or the initial payment wages is higher. At last, the pension insurance reform has the different impacts on the different people. The policy adjustment has enlarged the life pressure of low-income crowd and expanded the gap of retirement pension between men and women, which are harmful to deal with the problems of gender inequality and polarization of income distribution.