暨南学报(哲学社会科学版)

作者：赖伟良

单位：澳门理工学院人文及社会科学高等学校副教授,博士,主要从事社会福利政策教学与研究。

关键词：澳门,中央公积金,社会保障,养老保障,劳工福利

澳门特区政府在2018年实施中央公积金制度,完成“三层式”的养老保障体系。本文旨在分析这制度的政策特征及推算它日后提供的保障水平。澳门央积金的特征包括非强制性质、“私营公积金”模式及政府承担重要的财政责任。这种制度为不同年龄、入息等背景的雇员提供不同水平的养老保障。无论从“退休金”数额或入息替代率来看,低收入至中等收入雇员从该制度中只能获得偏低水平的养老保障。在一些理想假设下,中高收入雇员则获得相对较充足的养老保障。因此,笔者提出三项政策建议。第一,提高雇主的供款比率至最高10%。第二,要求“退休基金管理实体”增设“被动型”退休基金。第三,增设公共信托人管理的退休基金。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["澳门","劳工福利","社会保障","养老保障","中央公积金"],"juan":"41","zhaiyao_cn":"澳门特区政府在2018年实施中央公积金制度,完成“三层式”的养老保障体系。本文旨在分析这制度的政策特征及推算它日后提供的保障水平。澳门央积金的特征包括非强制性质、“私营公积金”模式及政府承担重要的财政责任。这种制度为不同年龄、入息等背景的雇员提供不同水平的养老保障。无论从“退休金”数额或入息替代率来看,低收入至中等收入雇员从该制度中只能获得偏低水平的养老保障。在一些理想假设下,中高收入雇员则获得相对较充足的养老保障。因此,笔者提出三项政策建议。第一,提高雇主的供款比率至最高10%。第二,要求“退休基金管理实体”增设“被动型”退休基金。第三,增设公共信托人管理的退休基金。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6340","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6340","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2019/V41/I11/75","qi":"11","id":6340,"nian":2019,"bianHao":"2019-11-75","zuoZheEn_L":"Lai Dicky Wai-leung","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2019","shouCiFaBuRiQi":"2019-12-03","qiShiYe":"75","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2019/V41/I11","lanMu_cn":"经济·管理","pdfSize":"670","zuoZhe_CN":"赖伟良","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6340","title_cn":"初探澳门中央公积金的政策特征与保障效果","jieShuYe":"88","keywordList_en":["central provident fund","financial protection for the senior","labor welfare","Macao","social security"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6340","zhaiyao_en":"The Government of Macao Special Administrative Region introduced the Plan of Central Provident Fund (CPF) in 2018. 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来源：2019年第11期

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