基于年龄与工资水平差异的延迟退休对我国养老保险基金收支平衡的影响  

The Influence of Extending Retirement Age on the Income and Payment Balance of Endowment Insurance Fund Based on the Differences in Ages and Wage Levels

作　　者：于文广 李倩 王琦 黄玉娟[2] 聂秀山[3] 刘健 

机构地区：[1]山东财经大学保险学院,山东济南250014 [2]山东交通学院理学院,山东济南250357 [3]山东财经大学计算机科学与技术学院,山东济南250014 [4]山东财经大学数学与数量经济学院,山东济南250014

出　　处：《中国软科学》2018年第2期54-67,102,共15页China Soft Science

基　　金：国家社会科学基金项目(15BJY007);国家自然科学基金项目(11301303);泰山学者工程专项经费(tsqn20161041);教育部人文社会科学研究项目(14YJA630088;13YJC630150;16YJC630070);山东省高等学校科技计划项目(J15LI03;J15LI53);山东省教育规划项目(YBJ15001);山东省高等学校优势学科人才团队培育计划(1716009);新旧动能转换与政府财力配置协同创新中心项目;山东省统计科研重点课题(KT16038);2016年度研究生创新项目;山东财经大学风险管理与保险研究团队的资助;山东省自然科学基金(ZR201709250434);山东交通学院"1251"人才培育工程

摘　　要：随着我国经济社会的发展,我国的养老保险基金收支面临越来越大的压力。本文通过建立养老保险的收入支出模型,并考虑了延迟退休的影响与年龄结构的关系,引入工龄工资,分析了延迟退休政策下养老保险基金的收支规模,结果表明,延迟退休年限越长,延迟退休对于缓解养老保险收支压力的作用越明显,在考虑工龄对工资影响的情况下,延迟退休的效果更佳明显。在延迟退休同等年限下,女性养老金的收支压力依然严峻,因此有必要优先考虑延长女性延迟退休年限。The payment of pension insurance funds is facing growing pressure with the development of the economy and the society in our country. This paper sets up the income and payment model, and considers the relationship between the effect of extending the retirement age and age structure. We analyze the income and payment scale of the pension fund under the extending the retirement policy through the introduction of seniority pay. The results shows that the longer the retirement age is, the more obvious the effect of delaying retirement is to relieve the pressure of pension insurance.Considering the influence of seniority on wages, the impact of extending retirement age is better. The female is facing with considerable pressure of pension insurance expenditure under the same retirement age, therefore, it is necessary to give priority to extend the women＇ s retirement age.

关 键 词：延迟退休 社会养老保险 收支平衡 工龄工资 

分 类 号：F840.67[经济管理—保险]