关键词: 机关事业单位,养老保险新政,养老金替代率,职业年金

Abstract: According to the latest policy of China’s civil servant pension system, this paper examines the influences of different entry ages, salary levels, retirement ages, and occupational annuity contribution rates on the pension replacement rate with the actuarial method. The results of the study show that after the implementation of the new policy, the pension replacement rate has increased instead of decreased if the occupational annuity is considered, which has further widened the gap of pension replacement rate between the public sector employees and enterprise employees, and has aggravated the social unfairness. Meanwhile, China’s basic pension system takes too much responsibility for the aged. It is necessary to extend the retirement age appropriately and decrease the contribution rate of occupational annuity in a short term, so as to guarantee the fairness of the social pension system. In a long term it is better decrease the basic pension replacement rate gradually, develop the occupational annuity vigorously, and improve the pension structure.

Key words: government bodies and institutions; new policy of the pension system; the pension replacement rate; occupational annuity