我国城镇职工养老保险精算因子测算与比较——基于退休制度改革的探讨  

Estimation and comparison of actuarial factors of urban employee pension insurance in China:discussion based on retirement system reform

作　　者：陈晶[1] 汤淑婷 CHEN Jing;TANG Shuting(School of Economics,Shenyang University of Technology,Shenyang,Liaoning 110870,China)

机构地区：[1]沈阳工业大学经济学院,辽宁沈阳110870

出　　处：《沈阳工业大学学报（社会科学版）》2024年第3期318-326,共9页Journal of Shenyang University of Technology(Social Sciences)

基　　金：辽宁省教育厅科学研究经费项目(WJGD2020007)。

摘　　要：为缓解老龄化趋势下养老金支出不断增加的压力,以我国城镇职工养老保险体系的可持续发展为着眼点,探讨延迟退休的养老金待遇给付标准设计。建立养老金财富精算模型,从精算中性的视角测算我国9个省份精算因子Φ值和α值,并测算利率变化对精算中性调整系数α值的影响。实证结果表明,在北京、海南、河南和黑龙江,按照目前的养老金给付制度,延迟退休会增加参保人的养老金财富。若改革退休制度、延迟退休年龄,对不同退休年龄参保人养老金待遇的给付标准可以参考α值设定。In order to alleviate the pressure of increasing of pension expenditure under the aging trend,the sustainable development of urban employee pension insurance system in China is focused,and the design of pension payment standards for delayed retirement is explored.The actuarial model of pension wealth is established,the actuarial factorsΦvalue andαvalue of 9 provinces,autonomous regions and municipalities of China are estimated from perspective of actuarial neutrality,and the influence of interest rate change on actuarial neutral adjustment coefficientαvalue is measured.The empirical results show that delaying retirement will increase the pension wealth of participants according to current pension payment mechanism in Beijing,Hainan,Henan and Heilongjiang.If the retirement system is reformed and the retirement age is delayed,the payment standard of pension benefits enjoyed by participants at different retirement ages can be set by referring to the value ofα.

关 键 词：养老保险 养老金 精算模型 精算因子 精算中性调整系数 

分 类 号：F842.0[经济管理—保险]