延迟退休对城镇企业职工养老保险影响的精算分析——以江苏省为例

近年来,人口老龄化问题给我国的养老保险制度带来了严重的挑战.如何通过有效的途径来调整养老保险收支的平衡,正越来越受到社会的普遍关注.以江苏省为例,在考虑江苏省城镇职工基本养老保险收支变化趋势和职工工资增长的基础上,通过建立基本养老保险收支的精算平衡模型探讨了两种延迟退休方案对养老保险基金账户收支的影响.研究结果表明:延迟退休给予了人们更多的时间和机会发挥自身特长,创造更多的经济效益,也显著降低了整个社会的抚养比;越早延迟退休年龄,缓解未来养老金支付压力的效果越明显.

Actuarial Analysis of the Influence of Delaying Retirement on the Employee Endowment Insurance in Urban Enterprises: Taking Jiangsu Province as an Example

The aging population is bringing extremely serious challenges to the national pension insurance system in recent years. How to adjust the balance of the pension insurance between revenue and payment by an effective approach is receiving widespread concern from the society. In this paper, Jiangsu Province is taken as an example. Based on the trend of income and expenditure of basic pension insurance, as well as salary increase of urban employees in Jiangsu Province, the impact of delayed retirement on the income and expenditure accounts of pension funds is discussed through establishing the actuarial equilibrium model of basic endowment insurance in detail. The results indicate that delaying retirement provides people more time and opportunity to take full advantage of their talents, makes people create more much economic benefits, and then significantly reduces the dependency ratio of the whole society. At the same time, research finds that the earlier the retirement age is delayed, the more significant the effect on future pension payment pressure will be.