全国统筹、延迟退休与企业养老基金平衡能力  

National pooling,delayed retirement and balancing capability of enterprise pension fund

作　　者：余桔云[1] 敖颖 刘婕 朱强虎 YU Juyun;AO Ying;LIU Jie;ZHU Qianghu

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《社会保障研究》2024年第4期50-61,共12页Social Security Studies

基　　金：国家自然科学基金面上项目“延迟退休的影响因素、作用效果及引导政策:基于企业员工层面的研究”(项目编号:72174066);江西省2024年度研究生创新专项资金项目“农村‘一老一小’幸福院的可持续发展研究——基于新内源性发展理论的多案例分析”(项目编号:YC2024-S363);江西财经大学研究生暑期社会实践项目“灵活就业人员个人养老金参保意愿及其影响因素调研”的阶段性成果。

摘　　要：呼之欲出的延迟退休方案与正在推进的城镇职工基本养老保险全国统筹政策,将对企业职工养老基金平衡能力产生叠加效应。通过构建精算模型,分四种情况测算了2022—2052年期间企业社会统筹账户的基金收支状况,结果发现:单独实施延迟退休比保持现行政策参数、单独实行渐进式全国统筹更能改善统筹账户的基金财务状况;同时实施渐进式全国统筹和延迟退休政策对改善统筹账户基金财务状况的效果要明显优于单独实行渐进式全国统筹政策和单独实施延迟退休政策,其中实施渐进式全国统筹的同时实施“男女同步”延迟退休的改善效果最佳。建议积极推进全国统筹,落实地方政府责任考核机制,及时出台“男女同步”的延迟退休方案并确保延迟退休个人选择权的公平,扩大平均缴费工资统计口径。The delayed retirement plan and the ongoing national pooling policy of basic pension insurance for urban employees will have a superimposed effect on the balancing ability of the pension fund for enterprise employees.By constructing an actuarial model,this paper calculates the fund income and expenditure of the enterprise’s social pooling account from 2022 to 2052 in four situations.The results show that the implementation of delayed retirement alone can improve the financial status of the fund in the pooling account more than maintaining the current policy parameters and implementing the progressive national pooling alone.The effect of implementing the progressive national pooling policy and the delayed retirement policy at the same time is obviously better than that of implementing the progressive national pooling policy alone and that of implementing the delayed retirement policy alone,among which the implementation of the progressive national pooling policy and the"male and female synchronous"delayed retirement at the same time has the best effect.It is suggested to actively promote the national pooling,implement the responsibility assessment mechanism of local governments,timely introduce a"male and female"delayed retirement plan,ensure the fairness of individual choice of delayed retirement,and expand the statistical caliber of average contribution wages.

关 键 词：渐进式全国统筹 延迟退休 基本养老保险 统筹账户 基金平衡 

分 类 号：F842.67[经济管理—保险] F249.2