本文選題：養(yǎng)老金財富 + 生命周期效用　； 參考：《華東師范大學(xué)》2017年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)社會的發(fā)展,人口老齡化問題日漸突出,養(yǎng)老金支出規(guī)模不斷擴(kuò)大,養(yǎng)老保險基金可持續(xù)運行面臨巨大挑戰(zhàn)。而我國現(xiàn)行退休年齡設(shè)定成型于上世紀(jì)50年代,這樣的退休年齡顯然已經(jīng)無法適應(yīng)當(dāng)前的人口結(jié)構(gòu)。所以,延遲退休作為完善我國養(yǎng)老保險制度的一項重要舉措被逐步提上日程。然而,廣大民眾卻對延遲退休政策的反對聲不斷,不僅因為延遲退休減少了個人的閑暇時間,而且認(rèn)為個人財富水平會因此降低。基于此,本文針對延遲退休政策對個人福利水平的影響,研究養(yǎng)老金制度對個人的內(nèi)生激勵作用,不僅從財富視角模擬了個人養(yǎng)老金財富的變化,也從效用分析維度衡量了延遲退休政策對生命周期效用的影響,借助數(shù)值模擬的方式定量闡述政策實施對個人福利水平的影響,從而為延遲退休政策的設(shè)置提供合理建議。本文首先對國內(nèi)外關(guān)于延遲退休的研究進(jìn)行了綜述,提出基于個人財富及效用視角研究的理論意義。接著梳理了我國退休制度的歷史沿革及發(fā)展現(xiàn)狀,發(fā)現(xiàn)現(xiàn)行退休制度存在的問題,需要進(jìn)行改革才能保證養(yǎng)老保險基金的可持續(xù)性。然而,退休年齡的調(diào)整會影響個人福利水平,所以為了探究養(yǎng)老保險制度對個人的內(nèi)生激勵作用,通過構(gòu)建個人養(yǎng)老金財富模型和生命周期效用模型,模擬延遲退休政策前后個人福利水平的變動,并對參數(shù)進(jìn)行敏感性分析以揭示各類因素對個人福利的影響,最終得出:工資增長率、投資收益率、預(yù)期壽命、收入水平、養(yǎng)老金替代率對延遲退休有正向作用,養(yǎng)老金增長率、貼現(xiàn)率及閑暇偏好對延遲退休有負(fù)向作用;在效用視角下,65歲是較為合適的退休年齡,并且由于效用模型考慮了閑暇決策,所以得出的最優(yōu)退休年齡早于養(yǎng)老金財富模型下的69歲的最優(yōu)退休年齡。最后,提出政府應(yīng)當(dāng)通過養(yǎng)老金彈性領(lǐng)取制度,逐步取消法定退休年齡,并且根據(jù)行業(yè)及地區(qū)的差異補(bǔ)充制定柔性退休條款,同時健全養(yǎng)老金核算體系的動態(tài)調(diào)整機(jī)制,密切關(guān)注養(yǎng)老金替代率及個人收入水平等重大影響因素。
[Abstract]:With the development of our country's economy and society, the problem of aging population is becoming more and more prominent, the scale of pension expenditure is expanding constantly, and the sustainable operation of pension insurance fund is facing a great challenge. However, the current retirement age was set in the 1950s in China, which is obviously unable to adapt to the current population structure. Therefore, the delay of retirement as an important measure to improve the pension insurance system has been gradually put on the agenda. However, there is widespread public opposition to delayed retirement, not only because it reduces the amount of personal leisure time, but also because it reduces the level of personal wealth. Based on this, this paper aims at the effect of delayed retirement policy on the level of individual welfare, studies the endogenous incentive effect of pension system on individuals, not only simulates the change of individual pension wealth from the perspective of wealth. The impact of delayed retirement policy on life cycle utility is also measured from the perspective of utility analysis, and the impact of policy implementation on individual welfare level is quantitatively expounded by means of numerical simulation, thus providing reasonable advice for setting up delayed retirement policy. This paper first summarizes the research on delayed retirement at home and abroad, and puts forward the theoretical significance of the research based on the perspective of personal wealth and utility. Then combing the history and development of China's retirement system, we find that the existing problems of the current retirement system need to be reformed to ensure the sustainability of pension insurance funds. However, the adjustment of retirement age will affect the level of individual welfare, so in order to explore the endogenous incentive role of the pension insurance system to individuals, through the construction of personal pension wealth model and life cycle utility model, After simulating the changes of individual welfare level before and after the delayed retirement policy, and analyzing the sensitivity of the parameters to reveal the influence of various factors on individual welfare, the paper concludes that: salary growth rate, investment return rate, life expectancy, income level, etc. Pension replacement rate has positive effect on delayed retirement, pension growth rate, discount rate and leisure preference have negative effect on delayed retirement. Because the utility model takes leisure decision into account, the optimal retirement age is earlier than the optimal retirement age of 69 years under the pension wealth model. Finally, it is proposed that the government should gradually abolish the statutory retirement age through the flexible pension payment system, and make flexible retirement clauses according to the industry and regional differences, and improve the dynamic adjustment mechanism of the pension accounting system. Pay close attention to pension replacement rate and personal income level and other major factors.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F249.2;F842.67

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王帆;;延遲退休與投資收益對基本養(yǎng)老金替代率的影響[J];人口與社會;2016年04期

2 王天宇;邱牧遠(yuǎn);楊澄宇;;延遲退休、就業(yè)與福利[J];世界經(jīng)濟(jì);2016年08期

3 馬紅鴿;席恒;;延遲退休背景下中國養(yǎng)老金機(jī)制改革問題研究[J];西安財經(jīng)學(xué)院學(xué)報;2016年03期

4 李曉鶴;殷俊;;延遲退休:個人理性與政府決策的沖突與平衡[J];南方經(jīng)濟(jì);2016年02期

5 劉德浩;龐夏蘭;;養(yǎng)老保險制度內(nèi)生激勵機(jī)制與個人退休決策——理論與實證分析[J];人口與經(jīng)濟(jì);2015年06期

6 于洪;曾益;;退休年齡、生育政策與中國基本養(yǎng)老保險基金的可持續(xù)性[J];財經(jīng)研究;2015年06期

7 周延;楊筱靚;;合意養(yǎng)老金替代率下退休年齡的測算與優(yōu)化——以上海市為例[J];現(xiàn)代財經(jīng)(天津財經(jīng)大學(xué)學(xué)報);2015年04期

8 何欣;楊映忠;;國企職工退休決策影響因素的實證研究[J];科技創(chuàng)業(yè)月刊;2015年05期

9 余桔云;;延遲退休與養(yǎng)老金財富關(guān)系的定量考察[J];人口與經(jīng)濟(jì);2014年04期

10 申曙光;孟醒;;財富激勵與延遲退休行為——基于A市微觀實際數(shù)據(jù)的研究[J];中山大學(xué)學(xué)報(社會科學(xué)版);2014年04期

相關(guān)碩士學(xué)位論文 前5條

1 肖雄;基于個人效用與健康的最優(yōu)退休年齡研究及實證分析[D];廈門大學(xué);2014年

2 蘇凱;考慮提前退休的最優(yōu)消費和投資模型研究[D];安徽工程大學(xué);2012年

3 姚白羽;企業(yè)職工彈性退休年齡制度探析[D];復(fù)旦大學(xué);2010年

4 解曉峰;我國基本養(yǎng)老保險基金缺口問題研究[D];天津財經(jīng)大學(xué);2010年

5 邵國棟;基于生命周期理論的延遲退休年齡合理性研究[D];中國人民大學(xué);2008年

，

本文編號：1838160