退休保障改革的目標與成效探討

我們必須認清退休保障改革的目標，才可評估它的需要性和成效。本研究運用電腦微觀模擬模型程式，評估在2013年落實的長者生活津貼（長津）對長者貧窮率的影響，和評估全民老年金，增加長者生活津貼及優化長者綜援在扶貧上的成效及其成本效益。研究結果顯示優化長者綜援方案不但比較容易承擔，而且在扶貧上的成本效益亦較全民老年金優勝。
It is important to understand the objective of a retirement pension reform, so that we can assess whether it is necessary to implement the reform, how to implement it and evaluate its effectiveness. This study uses the micro- simulation modelling to assess 1) the impact of the implementation of Old Age Living Allowance in 2013 on the elderly poverty rate; 2) the cost-effectiveness of universal pension, an improved version of Old Age Living Allowance and Elderly Comprehensive Social Security Assistance (CSSA) Scheme on elderly poverty rate alleviation. Results indicate that an improved version of Elderly CSSA Scheme is more cost-effective among the other two reform options. It is more likely to be financial sustainable and has a greater impact on reducing elderly poverty rate. Copyright © 2015 香港青年協會.