美国社会保障退休金确定机制——方法、特点与启示

养老金待遇确定机制是公共养老金制度的核心内容之一。从三个方面系统研究了美国社会保障退休金确定机制:在退休年龄方面,实现了劳动关系和社会保障关系的相对分离,通过引入“全额领取年龄”建立了“早减晚增”式初始退休金调节机制;在计算办法方面,建立了基于个体的、全国统一的基本保险金额计算办法,并通过分级加权实现了收入再分配和减少老年贫困等功能;在待遇调整方面,建立了基于生活成本调整的退休金指数化自动调整机制。立足我国基本养老保险制度实践、借鉴美国退休金制度设计经验,本文认为我国基本养老保险待遇确定机制改革的方向是引入较为宽松灵活的退休政策、待遇计发与全国性指标挂钩以促进全国统筹和制度公平、增强待遇计发对参保和缴费行为的激励作用、尽快建立科学合理的待遇调整机制。

The Determination Mechanism of Social Security Retirement Benefits in the United States:Methods,Characteristics and Its Enlightenment to China

The determination mechanism of pension benefits is one of the core contents of the public pension system.This paper systematically studies the determination mechanism of social security retirement benefits in the United States from three aspects:1)in terms of retirement age,the relative separation of labor relations and social security relations has been realized,and an initial pension adjustment mechanism has been established according to the schedule of“benefit reduction for early retirement and benefit increase for delayed retirement”through the introduction of“full retirement age”;2)in terms of benefits calculation,it used national unified the calculation method of primary insurance amount(PIA)based on individuals,and used hierarchical empowerment methods for income redistribution and poverty reduction for the elderly;3)in terms of benefits adjustment,it established the index automatic adjustment mechanism of retirement benefits based on the cost-of-living adjustment(COLA).Based on the actual situation of China and the experiences of American retirement benefits system,this paper holds that the reform direction of the basic endowment insurance in China is to introduce flexible retirement policy,link the pension calculation with the national indicators to promote the national overall planning and institutional equity,enhance the incentive effect of the pension calculation on the insured and payment behavior,and establish a scientific and reasonable benifits adjustment mechanism as soon as possible.