我国延迟退休政策选择研究---基于养老保险基金收支平衡的视角

LZUFE-KMS > 经济学院

作者	史旭佼
姓名汉语拼音	shixujiao
学号	2018000001036
培养单位	兰州财经大学
电话	13994503603
电子邮件	1123277490@qq.com
入学年份	2018-9
学位类别	学术硕士
培养级别	硕士研究生
学科门类	经济学
一级学科名称	理论经济学
学科方向	政治经济学
学科代码	020101
第一导师姓名	柏正杰
第一导师姓名汉语拼音	baizhengjie
第一导师单位	兰州财经大学
第一导师职称	教授
题名	我国延迟退休政策选择研究---基于养老保险基金收支平衡的视角
英文题名	Research on the Choice of my country's Delayed Retirement Policy---Based on the perspective of the impact on the balance of pension insurance funds
关键词	老龄化养老问题养老保险基金收支平衡延迟退休延退方案
外文关键词	Aging；Pension issues；Pension insurance fund balance； Delayed retirement；Delayed retirement plan
摘要	随着我国逐渐迈入老龄化社会，年龄结构发生改变，老年人的增长速度快且规模巨大引发了我国许多经济和社会问题，并且养老保险的可持续性发展受到严重的挑战，给我国的社会保障领域和养老体系的发展带来很大的考验，老年人的养老问题亟需决。本文正是基于这一背景提出延迟退休的政策建议。通过对现在实施的基本养老保险制度和实际情况的考虑梳理了为什么延迟退休对我国来说很重要。从我国退休制度的发展历程以及目前退休制度面临的问题出发，立足于我国人口老龄化和预期寿命延长的具体国情，说明我国延迟退休政策实施的必要性及其紧迫性。通过建立养老保险基金收支平衡模型，进一步分析我国实施延迟退休政策与不实施延迟退休政策对养老保险基金的收入、支出和余额的影响，证明延迟退休政策能够推迟缺口出现的时间并且缩小养老保险基金的收支缺口。通过对5种延迟退休方案进行具体的测算，得出最适合我国的延迟退休方案，根据对不同方案测算结果的比较，提出相应的政策建议，为我国延退政策的出台提供一点可借鉴的经验。根据对理论和实证的分析，最终的结果表明：性别差异会对养老保险基金的收支产生不同的影响，延迟退休政策可以推迟出现缺口的时间并且可以减小资金缺口的规模。区分男女性别的退休政策是适合我国的，但是并没有达到预期的效果还需要搭配其他政策，如调整生育政策和提高基金的投资收益等，养老保险基金的规模与延迟退休的年龄和速度成正相关关系，越早实行延迟退休政策，资金盈余越充足。总而言之，要想使养老保险基金收支的平衡时间更长，政府应尽快出台延迟退休的政策，对社会稳定的发展有重要意义。关键词：老龄化养老问题养老保险基金收支平衡延迟退休延退方案
英文摘要	As my country gradually enters an aging society， the age structure has changed. The rapid growth and huge scale of the elderly have caused many economic and social problems in our country， and the sustainable development of endowment insurance has been seriously challenged. The development of the security field and the pension system has brought great challenges ， and the pension problem of the elderly needs to be solved urgently. This article is based on this background and puts forward policy recommendations for delaying retirement. Based on the current basic pension insurance system and the actual situation，this article sorts out why delaying retirement is important to our country. Starting from the development process of my country’s retirement system and the problems faced by the current retirement system， based on the specific national conditions of my country’s population aging and life expectancy，it explains the necessity and urgency of delaying the implementation of the retirement policy in my country. Through the establishment of a pension insurance fund balance model ， further analysis of my country's implementation of delayed retirement and non-implementation of delayed retirement on the income and expenditure of pension insurance funds，proves that the delayed retirement policy can reduce the income and expenditure gap of pension insurance funds. Through specific calculations of five delayed retirement plans the most suitable delayed retirement plan for my country is obtained. Based on the comparison of the calculation results of different plans ，corresponding policy recommendations are put forward to provide a little experience for the introduction of the delayed retirement policy in my country. According to the theoretical and empirical analysis ， the final result shows that gender differences will have different effects on the income and expenditure of pension insurance funds， and the delayed retirement policy can delay the time limit of the gap and reduce the size of the gap. The retirement policy that distinguishes between men and women is suitable for my country， but its effect is not as expected. It needs to be matched with other policies ， such as adjusting the birth policy and increasing the investment income of the fund. The size of the pension insurance fund is positive for the age and speed of delayed retirement. Related relations， the sooner the retirement policy is implemented， the more sufficient the fund surplus will be.In order to make the balance of pension insurance fund revenue and expenditure longer， the government should introduce a policy of delaying retirement as soon as possible， which is of great significance to the development of social stability. Keywords: Aging；Pension issues；Pension insurance fund balance；Delayed retirement；Delayed retirement plan
学位类型	硕士
答辩日期	2021-05-21
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	67
参考文献总数	50
馆藏号	0003506
保密级别	公开
中图分类号	F0/40
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/29672
专题	经济学院
推荐引用方式 GB/T 7714	史旭佼. 我国延迟退休政策选择研究---基于养老保险基金收支平衡的视角[D]. 甘肃省兰州市. 兰州财经大学,2021.

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