人口老龄化、生育政策调整与企业年金最优缴费率  

Population Aging, Fertility Policy Adjustment and Contribution Rate for Enterprise Annuity

作　　者：曹信邦 张静[1] Cao Xinbang;Zhang Jing

机构地区：[1]南京信息工程大学共同富裕研究院

出　　处：《财政科学》2022年第6期127-140,共14页Fiscal Science

基　　金：国家社会科学基金重点项目“儿童综合支援计划提升中国生育率的机理、效果与制度架构研究”(项目编号:20AGL026);“南京信息工程大学引进人才科研启动专项经费”(项目编号:2021R028)。

摘　　要：本文将延迟退休引入一般均衡世代交叠模型中,考察人口老龄化与生育政策调整背景下企业年金最优缴费率的取值,并分析提高企业年金缴费率的经济效应。测算结果表明,随着人口老龄化程度加深,企业年金最优缴费率会下降;人口增长率提高,企业年金最优缴费率会上升。提高企业年金缴费率能够促进经济增长、提高养老金替代率和企业职工的终身效用水平,但不一定能满足社会福利最大化条件。应根据当前经济目标、宏观经济形势等情况,适当调整企业年金缴费率。In this paper,through introducing postponed retirement into the general equilibrium overlapping generation model, we investigate the value of the optimal contribution rate of enterprise annuity under the background of population aging and adjustment of fertility policy, and analyze the economic effect of the increase in the enterprise annuity contribution rate. The results show that the optimal contribution rate of enterprise annuity goes down as the deepening of the aging of the population and increases with the rise in population growth rate.Raising the enterprise annuity contribution rate can promote economic growth, increase the pension replacement rate and the life-long utility level of enterprise workers. But it may not meets the conditions of maximizing social welfare. We should give full consideration to adjust the enterprise annuity contribution rate according to the current economic objectives, macroeconomic situation and other circumstances.

关 键 词：人口老龄化 三孩政策 企业年金 

分 类 号：F842.6[经济管理—保险]