养老金收支平衡视角下延迟退休的激励性政策研究  

Study on Incentive Policies for Delayed Retirement from the Perspective of Pension Balance

作　　者：于文广 何畏 黄玉娟[2] YU Wenguang;HE Wei;HUANG Yujuan(School of Insurance,Shandong University of Finance and Economics,Jinan,Shandong 250014,China;School of Science,Shandong Jiaotong University,Jinan,Shandong 250357,China)

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

出　　处：《财经理论与实践》2024年第3期44-51,共8页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金重点项目(21AZD071);山东省社会科学规划研究项目(22CGLJ21;22CJJJ29);山东省自然科学基金项目(ZR2022MG027;ZR2022MG057;ZR2023QA044)。

摘　　要：以城镇人口结构预测为基础构建精算模型,对多种情况下养老金的收支平衡进行测算并设计两种优化政策,研究不同的优化政策实施力度与延迟退休落实效果之间的关系,测算两种政策对养老金收支平衡的影响。结果显示:两种优化政策对于推进延迟退休进程均有积极作用,对于养老金收支平衡的影响存在差异。基于此,建议尽快推行延迟退休政策,增加相关配套的激励性政策;针对财政收支状况和老龄化程度实施不同的收入端和支出端优化政策。Based on the prediction of urban population structure,an actuarial model is constructed to calculate the balance of pension income and expenditure in various situations,and two optimization policies are designed.The relationship between the implementation intensity of different optimization policies and the effect of delayed retirement implementation is studied,and the impact of the two policies on the balance of pension income and expenditure is calculated.The results show that both optimization policies have a positive effect on promoting the delayed retirement process,but there are differences in their impact on the balance of pension income and expenditure.Based on this,it is recommended to implement the delayed retirement policy as soon as possible and increase relevant supporting incentive policies;Implement different income and expenditure policy optimizations based on the fiscal revenue and expenditure situation and the degree of aging.

关 键 词：城镇职工养老保险 延迟退休 政策优化 养老金收支平衡 

分 类 号：F840.67[经济管理—保险]