养老金权益性别平等是全球劳动力市场存在的普遍问题。我国因人口老龄化、 差异性制度设计以及制度转型等导致养老金权益性别平等问题更加突出。尤其是 我国城镇职工养老金待遇水平与收入相关联，劳动力市场中女性性别劣势延续到 具有再分配属性的养老保险中。2015年我国实施了企业职工养老保险制度与机关 事业单位养老保险制度并轨改革，养老金并轨改革性别影响是否中性以及机关事 业单位与企业之间养老金权益性别差距也需要进一步研究。 通过构建精算模型，本文研究了城镇企业职工和机关事业单位养老金权益性 别差距。研究发现：（1）机关事业单位养老金并轨扩大了养老金收入性别差距， 女性养老金水平并轨前是男性的80.67%，并轨后是男性的64.74%-67.08%；企业 女性养老金水平是男性的58.24%-60.48%，企业女性养老金水平较机关事业单位 低6.48%-6.60%。（2）年金制度对养老金收入性别差距贡献较大，机关事业单位 和企业养老金收入性别差距分别有26.72%-43.54%和12.89%-20.54%来源于年金。 （3）年金税收优惠政策可以有效减小养老金收入性别差距，男性职业年金缴税高 于女性，男性比女性多缴的税最高可达两性养老金收入差额的12.58%。（4）延长 退休年龄能减小企业和机关事业单位各自养老金收入性别差距和机关事业单位并 轨前后的养老金收入性别差距。当延长女性退休年龄至58岁时，女性与男性养老 金收入差距小于工资差距，符合养老金分配的基本原则。（5）工资增长率、年金 投资收益率、个人账户记账利率增大，女性和男性养老金收入差距均扩大，且工 资增长率的影响最大。（6）女性的内含报酬率高于男性，企业中女性内含报酬率 比男性高出1.82%-1.96%，机关事业单位女性比男性高2.26%-2.40%。 根据本文精算分析结果，对促进我国城镇职工养老金权益性别平等提出以下 建议：合理延迟退休年龄，实行弹性退休政策；加快推进企业年金发展，提升投 资收益；完善年金税收优惠政策，扩大优惠范围；提高女性工资水平，保障工资 增长率。 关键词：性别平等；性别差距；养老金；城镇职工；公务员 III ABSTRACT Gender equality in pension rights is a common problem in the global labor market. Due to population aging, differentiated system design and system transformation, the gender equality issue of pension rights is more prominent in China. In particular, the level of pension benefits for urban employees in China is related to income, and the gender disadvantage of women in the labor market continues into pension insurance with redistribution attributes. In 2015, China implemented the reform of the pension insurance system of government agencies and public institutions, and achieved unification with the enterprise employee pension insurance system. Whether the gender impact of the pension unification is neutral and the gender gap in pension rights between government institutions and enterprises also needs further research. By constructing an actuarial model, this paper studies the gender gap in pension rights for employees of urban enterprises and government agencies and public institutions. The study found that: (1) The unification of pensions in government agencies and public institutions has increased the gender gap. Before the unification, the female pension level is 80.67% of the male, and after the unification, it is 64.74% -67.08% of the male; the enterprise female pension level is 58.24% -60.48% for men, and it is 6.48% -6.60% lower than that of government institutions. (2) The annuity system plays a great role in the gender gap in pensions, with 26.72-43.54% and 12.89-20.54% of the gender gap in pension income in government agencies, public institutions and enterprises respectively derived from annuities. (3) Preferential policies for annuity taxation can effectively reduce the gender gap in pensions. Male pay higher taxes than women when receiving annuities. The tax overpaid by men over women can be up to 12.58% of the difference between the gender pension income. (4) Extending the retirement age not only reduces the pension income gap between women and men in enterprises, government agencies and public institutions, but also reduces the gender gap in pensions before and after the unification of pensions in government agencies and public institutions. When extending the retirement age of women to 58 years old, the pension income gap between women and men is smaller than the wage gap, satisfying the basic principles of pension distribution. (5) The increase of wage growth rate, occupational annuity investment return rate, bookkeeping interest rate of personal pension insurance account has widened the pension income gap between women and men, and the growth rate of wages has the greatest impact. (6) The internal IV rate of return of women is higher than that of men. The internal rate of return of women in enterprises is 1.82% -1.96% higher than that of men, and that of women in government agencies and public institutions is 2.26% -2.40% higher than that of men. According to the actuarial analysis results of this paper, the following suggestions are put forward to promote gender equality of urban employees’ pension rights: Reasonably delay the retirement age and implement a flexible retirement policy; accelerate the development of enterprise annuities and increase investment returns; improve the annuity tax preferential policies and expand the scope of preferences; raise the level of women's wages and ensure the growth rate of wages. Key Words：Gender equality; Gender gap; Pension; Urban workers; Civil servant V 目 录 第1章 绪论 .................................................................................................................... 1 1.1 研究背景及意义 ............................................................................................... 1 1.1.1 研究背景 ................................................................................................ 1 1.1.2 研究意义 ................................................................................................ 2 1.2 文献回顾 ........................................................................................................... 3 1.2.1 养老金权益性别平等问题原因 ............................................................ 3 1.2.2 养老金权益性别平等问题的现状 ........................................................ 4 1.2.3 促进养老金权益性别平等的措施 ........................................................ 8 1.2.4 研究述评 ................................................................................................ 9 1.3 研究思路 ........................................................................................................... 9 1.4 研究内容 ......................................................................................................... 10 1.4.1 机关事业单位养老金并轨养老金性别差距研究 .............................. 10 1.4.2 不同身份职工养老金权益性别平等研究 ........................................... 11 1.5 研究方法 ......................................................................................................... 12 1.5.1 代表性个体模拟方法 .......................................................................... 12 1.5.2 文献研究法 .......................................................................................... 12 1.5.3 比较分析法 .......................................................................................... 12 1.6 创新点 ............................................................................................................. 12 第2章 养老金权益测量模型 ...................................................................................... 13 2.1 相关理论 ......................................................................................................... 13 2.2 我国城镇职工养老保险制度设计 ................................................................. 14 2.2.1 机关事业单位养老保险制度 .............................................................. 14 2.2.2 城镇企业职工养老保险制度 .............................................................. 14 2.3 模型设计 ......................................................................................................... 15 2.3.1 养老金收入性别差距定义 .................................................................. 15 2.3.2 模型设计思路 ....................................................................................