城镇养老基金收支平衡问题研究  

Research on the Balance of Urban Pension Fund

作　　者：尹晓梅 Yin Xiaomei(Anhui International Studies University,Hefei 231201,Anhui,China)

机构地区：[1]安徽外国语学院,安徽合肥231201

出　　处：《梧州学院学报》2020年第6期30-35,共6页Journal of Wuzhou University

基　　金：安徽外国语学院校级重点项目(Awky2019003);安徽外国语学院校级重点项目(Awkytd1802)。

摘　　要：养老保险基金收入与支出平衡,是决定城镇养老群体基础权益保障、社会稳定发展的重要因素,但城镇养老基金收支的盈利或缺口,不仅仅取决于社会养老保险缴费和支出资金数额,还会受到其他多种参量指标的影响。通过围绕城镇养老基金中退休年龄、养老寿命、缴费率、替代率、工资增长率,以及在职与退休职工人数、年社会平均工资等多种要素,探究不同因素对养老基金收支平衡的影响,并以此为依据构建养老基金收支静态模型和动态模型,对近年来养老基金收支平衡情况进行实证分析,提出城镇养老基金收支平衡的应对策略,以最大程度保证大多数城镇职工群体的养老收支权益。The balance between the income and expenditure of endowment insurance is an important factor to ensure the basic rights and interests of urban elderly groups and social stability and development.However,the profit or shortage in the income and expenditure of urban pension fund is not only determined by the amount of social endowment insurance payment and expenditure funds,but also affected by many other parameters.By focusing on the retirement age,pension life,contribution rate,replacement rate,wage growth rate,number of employees and retirees,annual average social wage and other factors in urban pension fund,this paper explores the influence of different factors on the balance of pension fund revenue,and constructs a static balance model and a dynamic model of pension fund revenue and expenditure based on this.In addition,it makes an empirical analysis of the income and expenditure of pension fund in the recent years.Finally,it puts forward some countermeasures to cope with the balance between income and expenditure of urban pension fund so as to ultimately ensure the urban employees′rights and interests of pension income and expenditure.

关 键 词：养老基金 收支平衡 养老保险 城镇 

分 类 号：F842.67[经济管理—保险]