延迟退休背景下中国养老金机制改革问题研究

发布时间：2018-05-17 00:34

本文选题：养老金机制 + 费基　；参考：《西安财经学院学报》2016年03期

【摘要】：延迟退休即对现有退休年龄进行调整。养老金机制是费基、费率、缴费年限、受教育水平、退休年龄等各要素之间协调发展的有机体,其实质是通过机制设计使养老金缴费与养老金支付、养老保险收入和支出在未来某一段时间内达到均衡状态。我国养老金机制改革的历史表明,单个要素的改革并不能彻底解决养老金未来潜在的风险问题,唯有从机制的视角出发,使各要素之间协同改革,才能达到社会福利水平的帕累托最优。随着我国人口抚养比的逐渐下降,延迟退休成为当前我国养老保险公共政策制定的重要考量要素。因此,从深化工资制度改革,扩大养老金缴费费基;建立科学合理的费率调整机制;实现基于个人工资水平的、职业生涯全程缴费的缴费年限;建立综合考虑个人受教育程度、健康状况以及工作内容和环境等的渐进式、差异化、有弹性的退休年龄政策等,是当前我国养老金机制改革的必然选择。
[Abstract]:Delay in retirement is the adjustment of the existing retirement age. The pension mechanism is an organism that develops harmoniously among various factors, such as fee base, rate, contributory years, education level, retirement age, etc. Its essence is to make pension contribution and pension payment through mechanism design. Endowment insurance income and expenditure in the future within a certain period of time to achieve equilibrium. The history of pension system reform in China shows that the reform of individual elements can not completely solve the potential risks of pension in the future. In order to reach the level of social welfare Pareto optimal. With the gradual decline of the dependency ratio of the population in China, delayed retirement has become an important factor in the formulation of the public policy of pension insurance in our country. Therefore, we should deepen the reform of the wage system, expand the pension fee base, establish a scientific and reasonable rate adjustment mechanism, realize the contributory years based on the personal wage level and contribute to the entire career, and establish a comprehensive consideration of the individual's education level. The gradual, differentiated and flexible retirement age policy of health status, work content and environment is the inevitable choice of pension system reform in our country at present.
【作者单位】：西北大学公共管理学院;西安财经学院期刊管理中心;
【基金】：教育部哲学社会科学研究重大课题攻关项目“渐进式延迟退休年龄政策的社会经济效应研究”(14JZD026) 2013年度西北大学哲学社会科学繁荣发展计划重大培育项目“中国社会保障制度整合和体系完善研究”
【分类号】：F842.67

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