摘要
随着全球老龄化的发展,延迟退休年龄成为多数国家应对劳动力短缺和养老金支付压力的重要手段。部分国家将弹性机制引入退休制度框架,旨在提高制度灵活性,抑制提前退休、激励延迟退休和提高老年劳动参与率。中国的延迟退休年龄改革是必然的政策选项,“弹性实施”是其重要特征。养老金激励是弹性退休制度设计的核心内容之一。基于精算公平原则,通过构建养老金精算模型,研究发现:现行城镇职工基本养老保险制度对延迟退休缺乏正向激励;激励性延迟退休政策有利于缩小同龄退休的不同收入群体间的养老金差距,对高收入群体的激励性较强;单向激励方案更适合制度推行初期和养老金水平偏低的女性劳动者。政府应尽快建立灵活弹性的退休年龄政策体系;从单向激励方案起步,将激励因子纳入养老金待遇计发办法;研判重要参数变化,适时调整养老金激励机制的精算设计,并重视养老金调整办法对延迟退休激励的影响。
With the development of global aging,delaying the retirement age has become an important means for most countries to cope with the labor shortage and pension payment pressure.Some countries have introduced the flexible mechanism into the retirement system framework,aiming to improve the institutional flexibility of the system,restrain early retirement,encourage delayed retirement and increase the participation rate of the elderly.China’s reform of delaying retirement age is an inevitable policy option,and“flexible implementation”is one of the important features.Pension incentive is the core content for flexible retirement system design.Based on the principle of actuarial fairness,through constructing the pension actuarial model,it finds that the current pension system lacks positive incentive effect on delayed retirement.Under the same retirement age,incentive delayed retirement policy is conducive to narrowing the pension gap between different income groups,and it is more attractive to high-income groups.One-way incentive scheme is more suitable for early implementation of the system and women workers with low pensions.It is suggested to establish flexible retirement age policy system as soon as possible,which can start from one-way incentive scheme,incorporate the incentive factors into the pension treatment planning,timely adjust the actuarial design of the pension incentive mechanism by judging important parameters,and attach importance to the impact of the pension adjustment method on the delayed retirement incentives.
作者
郭秀云
GUO Xiuyun(School of Government Management,East China University of Political Science&Law,Shanghai 201620,China;Center for Social Security Studies,East China University of Political Science&Law,Shanghai 201620,China)
出处
《统计与信息论坛》
北大核心
2023年第10期91-101,共11页
Journal of Statistics and Information
基金
国家社会科学基金重大项目“积极应对人口老龄化背景下加快养老服务体系建设研究”(20ZDA077)
上海社会科学规划项目“‘双降’背景下上海城镇职工养老保险基金的潜在缺口及财政风险研究”(2019BGL006)
上海市高水平地方高校建设项目“华东政法大学一流政治学数据库”。
关键词
弹性退休
养老金
激励机制
精算公平
人口老龄化
flexible retirement
pension
incentive mechanism
actuarial fairness
population aging
