生命周期、养老金收支与推迟城镇职工退休年龄研究

发布时间：2018-03-21 01:03

本文选题：推迟退休　切入点：城镇职工养老保险　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国自改革开放以来，社会经济和人口结构状况都发生了巨大的变化，老年人口增长速度日益加快。为了缓解政府养老压力，国际上许多国家制定了退休年龄的调整方案，并已取得了一定的成效。是否借鉴发达国家的经验，适时推迟我国的法定退休年龄，，引起了社会各界的讨论和政府的高度关注。本文结合社会舆论热点和我国实际情况，全面分析了现行退休年龄制度与我国当前社会现状存在的种种矛盾，同时借鉴国外调整退休年龄的成功经验，从多个角度论证了我国推迟退休的迫切性与可行性。我国养老保险体制起步晚、发展慢，至今仍存在较多不完善的地方。譬如，我国目前运行的退休年龄规定产生于上世纪计划经济时期，在当时的较低的生产力水平和年轻化的人口结构下，符合社会发展的需要；然而这个退休年龄的政策已经运行了60多年，我国现阶段经济的发展水平、社会进步的速度、科技和医学的研究都有了很大的进步，也促使了我国退休政策要结合现实情况进行科学合理的改革。另一方面，由于我国老年人口将陡然上涨和职工退休人数的不断增加，特别是人均预期寿命的延长引起了职工退休后生活时间的延长。这一变化直接导致养老保险基金支出逐年递增，甚至部分地区的基本养老保险基金开始出现赤字，对养老保险体系的可持续发展和社会的稳定造成了很大的威胁。本文通过以生命周期理论为视角，以提高养老保险基金支付能力为主线，在文章前三章深入分析我国城镇职工养老保险存在的各种矛盾：人均受教育时间的延长和人均预期寿命的提高导致工作个人生命周期内工作时间的缩短；同时人口预期寿命的提高和退休生涯的延长使得养老保险基金需求飞速膨胀；而工作生命周期比下降和社会总体劳动力的减少，降低了养老保险基金支付能力；这些都会导致基金支付压力加大、负担加重，使得个人生命周期的变化和养老保险基金收支的失衡,能为推迟城镇职工退休提供了一个新的决策思路和合理性解释。同时，本文第三章重点分析生命周期、养老金收支与退休年龄的逻辑关联，得出职工生命周期的变化是我国养老金收支失衡的内在原因，有效运用推迟退休这一政策手段才能调和生命周期中工作年限和退休生涯不相适应这一矛盾，从而达到平衡我国养老金收支这一目标的结论。本文第四章通过借鉴发达国家推迟退休年龄的成功经验和结合我国现实社会情况设计出了调整我国城镇职工退休年龄的思路、原则，同时根据未来我国人口年龄结构变动情况和社会就业形势寻找出推迟我国退休年龄的时机、具体方案和推迟退休年龄的目标。这些政策建议具有科学性和可操作性，有利于缓解养老保险基金收支失衡，满足社会日益增长的养老基金需求，从而促进社会的和谐与稳定。
[Abstract]:Since China's reform and opening up, great changes have taken place in the social economy and population structure, and the growth rate of the elderly population is accelerating day by day. In order to alleviate the pressure on the government to provide for the aged, many countries in the world have formulated adjustment plans for the retirement age. Whether to draw lessons from the experience of developed countries and to delay the legal retirement age in China at the right time has aroused the discussion from all walks of life and the high attention of the government. This paper combines the hot spots of public opinion and the actual situation of our country. This paper comprehensively analyzes the contradictions between the current retirement age system and the current social situation of our country, and draws lessons from the successful experience of foreign countries in adjusting the retirement age. This paper demonstrates the urgency and feasibility of postponing retirement in China from many angles. The pension insurance system of our country starts late, develops slowly, and still has many imperfections. For example, At present, the retirement age regulation of our country came into being in the planned economy period in 0th century. Under the low productivity level and the younger population structure at that time, it meets the needs of social development. However, the retirement age policy has been in operation for more than 60 years. At the present stage, the level of economic development, the speed of social progress, and the research of science and technology and medicine in China have made great progress. It also urges China's retirement policy to carry out scientific and reasonable reforms in light of the actual situation. On the other hand, because the elderly population in our country will rise sharply and the number of retired workers will continue to increase, In particular, the increase in life expectancy per capita has led to the extension of workers' living time after retirement. This change has directly led to an increase in the expenditure of pension funds year by year, and even a deficit in basic pension funds in some regions. It poses a great threat to the sustainable development of endowment insurance system and social stability. From the perspective of life cycle theory, this paper focuses on improving the ability of pension fund to pay. In the first three chapters of the article, the author deeply analyzes the contradictions existing in the old-age insurance of urban workers in China: the prolongation of per capita education time and the increase of life expectancy lead to the shortening of working hours in the working personal life cycle; At the same time, the increase of population life expectancy and the prolongation of retirement life make the demand of pension insurance fund expand rapidly, while the ratio of work life cycle and the decrease of social labor force decrease, which reduces the ability of pension fund to pay. All of these will increase the pressure and burden of fund payment, make the change of personal life cycle and the imbalance of income and expenditure of pension fund, and can provide a new thinking and reasonable explanation for delaying the retirement of urban workers. At the same time, The third chapter focuses on the analysis of life cycle, the logical relationship between pension income and expenditure and retirement age, and concludes that the change of worker's life cycle is the internal cause of the imbalance of pension income and expenditure in China. The effective use of the policy instrument of postponing retirement can reconcile this contradiction between the number of years of service and the incompatibility of retirement in the life cycle, In order to achieve the goal of balancing the income and expenditure of China's pension, this article, in Chapter 4th, designs the idea of adjusting the retirement age of urban workers in China by drawing lessons from the successful experience of the developed countries in delaying the retirement age and combining with the actual social conditions in our country. At the same time, according to the changing situation of the population age structure and the social employment situation in the future, we will find out the opportunity, concrete plan and the goal of postponing the retirement age in our country. These policy recommendations are scientific and feasible. It is helpful to alleviate the imbalance of income and expenditure of pension insurance fund, to meet the increasing demand of pension fund, and to promote social harmony and stability.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;F249.2

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