摘要
本文对我国养老面临的困境和弹性延迟退休方案的实施背景进行了简述,并基于固定条件对弹性延迟退休方案的收益和利弊进行了分析讨论,研究结果表明,弹性延迟退休方案可以有效地解决我国养老金个人账户的空帐问题,同时可在一定程度上提高养老金替代率,优化老年群体就业结构。但延迟退休也会造成个人收益缩减,统筹返还率降低等收益弊端,对劳动者利益造成损害,对青年就业造成巨大压力。因此,优化就业人口结构,提高养老统筹层次,增加养老基金收益才是解决问题的关键。
This paper made a statement of the background that flexible postponed retirement should be taken. We researched on personal income and the pros and cons under fixed conditions. The research showed that flexible postponed retirement can make any sense in reducing the empty account. Also it can improve the pension replacement rate and optimize employment structure. However,postponed retirement causes personal income and the overall rate reduction,and makes the huge pressure on employment to the young.Therefore,the best way to solve the problem is to optimize the employment structure,enhance the level of overall planning and increase the pension fund income.
出处
《中国人口·资源与环境》
CSSCI
CSCD
北大核心
2015年第S1期494-496,共3页
China Population,Resources and Environment
关键词
迭代模型
空账
延迟退休
可行性分析
iterative model
empty account
delay retirement
feasibility analysis
