延迟退休激励与养老金制度优化——来自“公积金制”与部分积累制的经验  

Incentives of Deferring Retirement and Optimization of Pension System:Based on the Experience of "Provident Fund System" and Partially Funded System

作　　者：李锐[1] 晏理慧子 朱雅婷[1] 

机构地区：[1]中南财经政法大学公共管理学院

出　　处：《中国人口科学》2016年第6期25-35,共11页Chinese Journal of Population Science

基　　金：国家社科基金青年项目"微观质量评估导向下的就业促进政策组合优化问题研究"(编号:13CGL098)的阶段性成果

摘　　要：文章从延迟退休激励视角比较部分积累制与"公积金制"的差异,引入养老金收益率作为选择标准,通过两期OLG模型和精算模型对养老金制度进行结构化分析,并在此基础上利用生命周期财富选择模型进行实证研究。研究结果发现,苏州工业园区参保职工平均退休年龄比苏州市延迟近两岁,基于这一事实的理论分析表明,职工历史缴费情况会影响退休行为;制度内生激励效应导致两种养老金制度下实际退休年龄出现差异,缴费工资、缴费月数等制度因素对两地职工的退休激励效果不同,同等条件下低人力资本群体更倾向于提前退休。因此,养老金制度优化应考虑职工的劳动贡献并关注个体异质性对激励效果的影响。相对于提高法定退休年龄,建立制度内生激励机制、优化养老金制度结构或许是更优的选择。This paper compares the difference between partially funded system and 'provident fund system' from the perspective of deferred retirement incentives, and introduces the pension yield rate as the selection criterion. By using the OLG and actuarial model, the pension system is structured and analyzed. On this basis, Life-cycle Wealth Choice Model is used for empirical analysis. The results show that the average retirement age of workers in Suzhou Industrial Park is nearly two more years senior than that in Suzhou. Theoretical analysis shows that historical contribution of workers will affect retirement behavior. Endogenous incentives are key factors leading to the difference in retirement age between the two systems. Institutional factors, such as wage index and payment months, have different effects on retirement incentives under the two systems. Under the same conditions,the low human capital group is more inclined to early retirement. It is suggestive to take the labour contribution of workers and the policy effect of the individual heterogeneity into consideration. In contrast to delay retirement age, the establishment of institutional endogenous incentive mechanism and the structural adjustment of pension system can be a better option.

关 键 词：部分积累制 公积金制 延迟退休激励 

分 类 号：F842.67[经济管理—保险]