我国养老保险个人账户给付期研究——基于平均余命视角  

A Study on the Payment Period of the Individual Account of China′s Social Pension Insurance——Based on the Perspective of Average Life Expectancy

作　　者：杨斌[1] 丁建定[1] 

机构地区：[1]华中科技大学社会学系,湖北武汉430074

出　　处：《保险研究》2012年第6期110-118,共9页Insurance Studies

基　　金：教育部人文社会科学重点研究基地重大项目"中国社会保障制度发展战略研究"(08JJD840183);国家社会科学基金项目"农村居民养老保障制度整合研究"(11BSH065)

摘　　要：依据平均余命可以测算出养老保险个人账户超支月数,由个人账户超支月数可以判断养老保险个人账户给付期的合理性。通过对城镇职工养老保险制度、城镇居民养老保险制度和新型农村养老保险制度个人账户超支的测算,发现中国城乡居民平均余命延长导致养老保险个人账户存在超支,并且个人账户超支存在明显的性别差异和城乡差异的特点,说明中国养老保险个人账户给付期设计不合理。建议按照平均余命设计差异的养老保险个人账户给付期。The months of insurance personal accounts overruns can be calculated according to average life expectancy, and the overrun months can be used to judge whether individual pension account payment period is reasonable or not. Through the calculation of the months of insurance personal accounts overruns in the pension insurance sys- tem for urban workers, rural residents and urban residents, the author found that the extending of average life expect- ancy led to personal accounts overruns, and there were significant gender differences and urban-rural differences in personal accounts overruns. This indicated that the current individual account payment period is unreasonable. The paper suggested that different individual account＇s payment period should be set in line with the average life expectancy situation.

关 键 词：平均余命 养老保险 个人账户给付期 测算 

分 类 号：F840.67[经济管理—保险]