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现行的中国养老保险制度是“统筹账户和个人账户”相结合的部分积累模式。其中,个人账户不具备代际内收入再分配的功能,属于私人商品。个人账户缴费率的高低不仅影响到个人当期的可支配收入,而且间接影响到其退休后生活水平的高低。现行养老保险制度下的个人账户缴费率只能保障退休人员10年的生活,而目前男女退休职工的算术平均余命已接近17年,因此,随着人均寿命提高且不断延长,如果不能及时调整个人账户缴费率,那么退休人口将面临着因长寿带来的生活无保障的情况。本文则通过以现有的理论研究为基础进行合理测算,力求得出基于人均寿命提高调整个人账户缴费率的理论依据和政策依据。
The current Chinese pension insurance system is part of the accumulation model of “pooling accounts and personal accounts ”. Among them, personal accounts do not have the function of redistribution of income within the intergenerational period and belong to the private goods. The level of contribution rate of individual accounts not only affects the individual’s current disposable income, but also indirectly affects the level of living after retirement. Under the current pension insurance system, the contribution rate of individual accounts can only guarantee the life of retired staff for 10 years. At present, the arithmetic mean remaining life of retired workers for men and women is close to 17 years. Therefore, as the average life expectancy increases and is prolonged, if the individual can not be adjusted in time Account contribution rate, then the retired population will face the life insecurity caused by longevity. In this paper, based on the existing theoretical research as a basis for a reasonable measure, and strive to come to life based on the average life expectancy increase to adjust the individual account payment rate of the theoretical basis and policy basis.