延迟退休年龄对我国城镇职工基本养老保险的影响研究

发布时间：2018-05-31 02:03

本文选题：退休年龄 + 弹性退休　；参考：《合肥工业大学》2016年硕士论文

【摘要】：随着我国经济社会的发展,人们生活水平迅速提高,人口的平均预期寿命逐年增长,人口出生率、增长率、死亡率却不断下降,导致我国人口老龄化问题日益加重,劳动年龄人口不断下降,城镇职工基本养老保险基金的收支平衡压力逐渐增大,我国现有的退休年龄制度越来越不能较好地适应现代经济社会发展的需求,由此改革我国法定退休年龄制度已经刻不容缓,唯有如此才能够逐渐缓解人口老龄化日益严重带来的社会经济发展难题,从而促进我国社会经济平稳有序进步。本文希望通过研究延迟退休年龄能够为政府部门制定相关政策提供参考。本文首先简要地阐述了研究背景、目的及意义,并介绍了退休年龄和养老保险的相关概念和理论。其次,在分析了我国现行退休政策的基础上,设计了分别以“每年延迟几个月”和“每十年或者五年延迟一岁”的方式制定的两种延迟退休方案,并分析了两种方案的利弊。再次,运用模型分析法深入分析了本文设计的延迟退休年龄方案对我国城镇职工基本养老保险基金个人账户养老金收益和统筹账户收支平衡的影响,主要从缴费年限、领取年限、替代率、弹性退休政策、收支平衡等几个角度进行研究。结论是：合理地延迟退休年龄会增大职工个人养老金的收益,并且会缓解人口老龄化带来的城镇职工基本养老保险基金的收支平衡压力。最后提出了广泛征集意见、修订相关法律法规、加强舆论宣传、推进弹性退休等政策建议,由此完善我国现行退休年龄制度,并说明了本文的不足和进一步研究方向。
[Abstract]:With the development of our country's economy and society, people's living standard improves rapidly, the average life expectancy of the population increases year by year, the birth rate, the growth rate and the death rate decrease, which results in the aging of the population in our country getting worse day by day. With the decline of the working-age population and the increasing pressure on the income and expenditure balance of the basic old-age insurance fund for urban workers, the existing retirement age system in China is more and more unable to meet the needs of modern economic and social development. Therefore, it is urgent to reform the system of legal retirement age in China. Only in this way can the social and economic development problems brought by the aging of the population be alleviated gradually, thus promoting the steady and orderly progress of China's social economy. This paper hopes to provide a reference for government departments to formulate relevant policies by studying the delayed retirement age. Firstly, this paper briefly describes the background, purpose and significance of the research, and introduces the relevant concepts and theories of retirement age and pension insurance. Secondly, on the basis of analyzing the current retirement policy of our country, the author designs two kinds of deferred retirement schemes, which are "delay a few months per year" and "delay one year every ten or five years", and analyzes the advantages and disadvantages of the two schemes. Thirdly, by using the model analysis method, this paper deeply analyzes the effect of the delayed retirement age scheme on the pension income and balance of income and expenditure of the individual account of the basic pension insurance fund of urban workers, mainly from the years of payment. Years of receipt, replacement rate, flexible retirement policy, balance of payments and other aspects of research. The conclusion is that the reasonable delay of retirement age will increase the income of individual pension and relieve the pressure of income and expenditure balance of urban workers' basic pension fund brought by the aging of the population. In the end, the author puts forward some policy suggestions, such as soliciting opinions, revising relevant laws and regulations, strengthening publicity of public opinion, promoting flexible retirement and so on, so as to perfect the current retirement age system of our country, and explains the deficiency of this article and the direction of further research.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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