基于成本效益的弹性退休方案设计

发布时间：2018-02-20 22:12

本文关键词： 成本效益弹性退休制度社会保障改革效用函数　出处：《天津大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的不断发展,世界人口老龄化进程进一步加快,社会养老制度受到了社会各界的关注。如何解决人口老龄化带来的社会养老问题,已成为一项必须面对的问题。我国现行的固定年龄退休年龄制度已经不能很好地适应社会经济发展要求,而我国养老资金支出缺口逐步扩大、退休工人选择再就业比例逐年上升等现象更加反映了现有制度的弊端,为我国退休制度改革提供了依据。首先,本文阐明了选题背景和研究意义,叙述国内外退休制度变迁历史,分析了我国退席制度现状,提出我国现行固定年龄退休制度存在诸多问题,如:法定退休年龄偏低、退休政策缺少弹性、社会保障改革制度规范不完善等;其次,运用定性分析方法分析了我国实施弹性退休制度的必要性分析和可行性,并从弹性退休的角度阐述方案设计的基本思路、需要考虑因素及可能遇到的难点问题;接着,以天津市为例构建了基于个人效用函数模型求出职工个人效用最大化时最优的退休年龄,发现最优退休年龄与人口平均预期寿命、企业职工工龄和贴现率之间存在正相关关系,将天津市数据带入模型计算根据计算结果可以发现我国职工法定退休年龄仍然有很大的提升空间。
[Abstract]:With the continuous development of social economy, the aging process of the world population is further accelerated, the social pension system has been concerned by all walks of life. How to solve the problem of social pension caused by the aging of the population, The current retirement age system of fixed age in China has not been able to meet the needs of social and economic development, and the gap in the expenditure of pension funds in China has gradually widened. The phenomenon that the proportion of retired workers choosing re-employment increases year by year reflects the malpractice of the existing system and provides the basis for the reform of the retirement system in our country. First, this paper clarifies the background and significance of the research. This paper narrates the vicissitude history of retirement system at home and abroad, analyzes the present situation of retirement system in our country, and points out that there are many problems in the current retirement system of fixed age in our country, such as the low legal retirement age, the lack of flexibility of retirement policy, Secondly, the necessity and feasibility of implementing flexible retirement system in China are analyzed by qualitative analysis method, and the basic ideas of scheme design are expounded from the angle of flexible retirement. Then, based on the model of individual utility function in Tianjin, the optimal retirement age is obtained, and the optimal retirement age and the average life expectancy of the population are found. There is a positive correlation between the length of service and the discount rate of the employees in the enterprise. It is found that there is still a lot of room for improvement of the legal retirement age of the workers and staff in our country by taking Tianjin data into the model and calculating the results.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F249.2

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