延迟退休对养老金收支与就业的影响

发布时间：2018-05-22 20:12

本文选题：延迟退休 + 养老金收支　；参考：《南京财经大学》2013年硕士论文

【摘要】：世界上许多国家都面临着人口老龄化的问题，这个问题在我国表现的尤为突出。西方国家在解决人口老龄化带来的一系列问题时，往往都采用延迟退休年龄的措施，而人口老龄化给我国带来的直接影响就是养老金的支付危机，关于我国能否采取延迟退休年龄的措施，国内争议极大。本文首先回顾了国内外学者们关于解决由人口老龄化带来的养老金支付压力的种种研究，特别是回顾了学者们关于延迟退休年龄的研究，然后，本文立足我国的国情，认真分析了我国人口老龄化的现状与发展趋势及其对养老金支出造成的巨大负担，从理论上分析了延迟退休年龄与养老金收支之间的关系，再次，分析了我国当前的就业形势，从理论上阐述了延迟退休年龄对就业可能造成的影响。在定性分析与理论分析的基础上，本文接着展开延迟退休年龄对养老金收支与就业影响的实证研究。研究的结果表明，我国在短期内不适合推行延迟退休年龄的措施。延迟退休年龄的确可以对养老金起到增收减支的作用，但相对于巨大的养老金空账其作用可以忽略，，更为重要的是，延迟退休年龄导致了代际之间严重的不公平，使得高龄退休者领取的养老金反而减少了。另一方面，延迟退休年龄使得我国本已经较为严峻的就业形势更加严重，因为延迟退休年龄1—5岁后，我国的失业率大幅度上升。因此，本文认为，西方国家延迟退休年龄的措施在我国当前不适用。面对我国养老金支付危机的现实，我国应该建立一种新型的养老保障筹资模式，即利用国有土地与自然资源的收入做实社会账户，用于社会统筹部分；个人账户资金由个人缴纳，不允许挪用个人账户资金的事件发生。同时我国应该加大养老金的监管力度，确保养老金的保值与增值。
[Abstract]:Many countries in the world are faced with the problem of population aging, which is especially prominent in our country. In the western countries, when solving a series of problems caused by the aging of the population, the measures of delaying the retirement age are often adopted, and the direct impact of the aging of the population on our country is the pension payment crisis. As to whether our country can take the measure of delaying retirement age, the domestic dispute is great. This paper first reviews the researches of domestic and foreign scholars on solving the pressure of pension payment brought about by the aging of the population, especially reviews the researches of scholars on the delayed retirement age. Then, this paper bases on the situation of our country. This paper analyzes the current situation and development trend of the aging population in China and the huge burden on the pension expenditure, theoretically analyzes the relationship between the late retirement age and the pension income and expenditure, and analyzes the current employment situation of our country. The influence of late retirement age on employment is discussed theoretically. On the basis of qualitative analysis and theoretical analysis, this paper then carries out an empirical study on the impact of delayed retirement age on pension income and expenditure and employment. The results show that China is not suitable to implement the measures of delaying retirement age in the short term. It is true that the delay in retirement age can increase or reduce the income and expenditure of pensions, but rather than the huge pension empty account, the effect is negligible, and more importantly, the delay in retirement age leads to serious inequalities between generations. Instead, the old pensioners receive fewer pensions. On the other hand, the late retirement age makes our country already more serious employment situation, because the unemployment rate of our country increases greatly after the late retirement age 1-5 years old. Therefore, this paper holds that the measures of delaying retirement age in western countries are not applicable in our country at present. Facing the reality of the pension payment crisis in our country, we should establish a new mode of old-age security financing, that is, to make use of the income of state-owned land and natural resources to do the social account, and to use it in the part of social integration. Personal account funds shall be paid by individuals and no misappropriation of personal account funds shall take place. At the same time, our country should strengthen the supervision of pension to ensure the preservation and increment of pension.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67;F249.2

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