Comparative Analysis of Benefits by Sex before and after the Reform of Workers' Pension in China

Comparing the Decision by the State Council on Improving the Basic Workers' Pension System in 2005 the Decision by the State Council on Establishing a unified Basic Workers' Pension System in 1997,one sees changes in the rate of contribution to the general accountand theindividual accountand in the ways of distribution of pension.This paper examines the impact of these above changes on women's benefits from pension,in terms of themonthly income from the pensionand therate of collection of pension,and on the difference in pension between women men,in terms of theaverage income in a month,theoverall income, and therate of substitutes of pension.Upon calculation one realizes that this change from aunifyingprocess to a process ofim- provementof pensions has,on the one hand,improved the benefits of pension to women men on the other,extended the gap in distribution of pension between women men due to the higher rate of improvement for men.