延迟退休、计发月数与养老金个人账户财政负担

发布时间：2018-03-22 00:39

本文选题：延迟退休　切入点：养老金个人账户　出处：《江西财经大学学报》2017年03期 　论文类型：期刊论文

【摘要】：人口预期寿命的延长导致我国养老金个人账户难以实现自我平衡。当退休后生存超过规定计发月数时,政府因继续支付超计发月数的个人账户养老金而产生财政负担。根据现行计发办法,提高退休年龄之后,养老金计发月数会相应减少。所以,一方面延迟退休会增加个人账户累积额及养老金水平,具有增加财政负担的作用;另一方面,延迟退休又会缩短养老金超计发年限,具有减少财政负担的作用。通过建立个人账户财政负担模型,并利用数值进行模拟测算,也验证了延迟退休最终会增加个人账户财政负担,而提高计发月数会大幅降低财政负担的结论。因此,建议在执行延迟退休政策的同时,应当提高计发月数,并改革计发办法,使计发月数更符合职工退休时的剩余寿命。
[Abstract]:The increase in the life expectancy of the population makes it difficult to achieve self-balance in our country's pension personal accounts. When we live beyond the prescribed number of months after retirement, The Government has a financial burden by continuing to pay pensions in individual accounts that exceed the number of months of payment. Under the current system of calculation and issuance, the number of months of pension payments will be reduced accordingly after the retirement age is raised. On the one hand, delay in retirement will increase the accumulation of personal accounts and the level of pensions, which will increase the financial burden; on the other hand, delay in retirement will shorten the years of overpayment of pensions. By establishing a personal account financial burden model and using numerical simulations, it is also proved that delayed retirement will eventually increase the individual account financial burden. The conclusion that increasing the number of months will greatly reduce the financial burden. Therefore, it is suggested that while implementing the policy of delayed retirement, the number of months should be increased, and the method of calculating and issuing should be reformed to make the number of months more in line with the remaining life span of the staff and workers when they retire.
【作者单位】：中国人民大学统计学院;
【基金】：国家社会科学基金重大项目“我国社会保障体系应对人口老龄化挑战的对策研究”(13&ZD164)
【分类号】：F842.67

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