延迟退休年龄对养老金个人账户替代率的影响  

Effects of Postponing Retirement on Pension Replacement Rate of Individual Account

作　　者：刘银宝 韦樟清 LIU Yin-bao;WEI Zhang-qing(School of Public Administration,Fujian Normal University,Fuzhou,Fujian 350007,China;Concord University College,Fujian Normal University,Fuzhou,Fujian 350007,China)

机构地区：[1]福建师范大学公共管理学院,福建福州350007 [2]福建师范大学协和学院,福建福州350007

出　　处：《台湾农业探索》2018年第1期56-60,共5页Taiwan Agricultural Research

基　　金：国家社会科学基金项目(13BJL064);福建省社会科学规划项目(FJ2015B189);2015年度福建省高校新世纪优秀人才支持计划

摘　　要：退休年龄与基本养老保险参保人员的缴费年限相关,而缴费年限关系到基本养老保险个人账户总额的积累,从而影响个人账户养老金替代率水平。因此,基于生命周期理论的思考,研究以城镇职工为研究对象,构建个人账户养老金替代率精算模型,来探讨退休年龄对个人账户养老金替代率的影响。通过对精算模型进行运算,在其他条件不变的情况下,延迟退休年龄可使个人账户养老金替代率水平提高,认为通过延迟退休年龄,可缓解养老金支付压力,提高个人账户养老金替代率水平。The retirement age is related to the payment period of the personnel participated in basic pension insurance,which decides the accumulation of personal account of the basic pension,and then the pension replacement rate of individual account.Therefore,based on the theory of life cycle,an actuarial mode for pension replacement rate of individual account was constructed to study the effects of postponing retirement on pension replacement rate of individual account with the urban employee as samples.It was found that with other conditions unchanged,the pension replacement rate of the individual account was higher when postponing retirement,indicating that the retirement age delay could reduce the pension payment pressure,and enhance the replacement rate of the pension of individual account.

关 键 词：养老金替代率 退休年龄 个人账户 

分 类 号：F842.6[经济管理—保险]