本文選題：延遲退休 + 養(yǎng)老金收支��； 參考：《南京財經(jīng)大學(xué)》2013年碩士論文

【摘要】：世界上許多國家都面臨著人口老齡化的問題，這個問題在我國表現(xiàn)的尤為突出。西方國家在解決人口老齡化帶來的一系列問題時，往往都采用延遲退休年齡的措施，而人口老齡化給我國帶來的直接影響就是養(yǎng)老金的支付危機(jī)，關(guān)于我國能否采取延遲退休年齡的措施，國內(nèi)爭議極大。 本文首先回顧了國內(nèi)外學(xué)者們關(guān)于解決由人口老齡化帶來的養(yǎng)老金支付壓力的種種研究，特別是回顧了學(xué)者們關(guān)于延遲退休年齡的研究，然后，本文立足我國的國情，認(rèn)真分析了我國人口老齡化的現(xiàn)狀與發(fā)展趨勢及其對養(yǎng)老金支出造成的巨大負(fù)擔(dān)，從理論上分析了延遲退休年齡與養(yǎng)老金收支之間的關(guān)系，再次，分析了我國當(dāng)前的就業(yè)形勢，從理論上闡述了延遲退休年齡對就業(yè)可能造成的影響。 在定性分析與理論分析的基礎(chǔ)上，本文接著展開延遲退休年齡對養(yǎng)老金收支與就業(yè)影響的實(shí)證研究。研究的結(jié)果表明，我國在短期內(nèi)不適合推行延遲退休年齡的措施。延遲退休年齡的確可以對養(yǎng)老金起到增收減支的作用，但相對于巨大的養(yǎng)老金空賬其作用可以忽略，，更為重要的是，延遲退休年齡導(dǎo)致了代際之間嚴(yán)重的不公平，使得高齡退休者領(lǐng)取的養(yǎng)老金反而減少了。另一方面，延遲退休年齡使得我國本已經(jīng)較為嚴(yán)峻的就業(yè)形勢更加嚴(yán)重，因?yàn)檠舆t退休年齡1—5歲后，我國的失業(yè)率大幅度上升。 因此，本文認(rèn)為，西方國家延遲退休年齡的措施在我國當(dāng)前不適用。面對我國養(yǎng)老金支付危機(jī)的現(xiàn)實(shí)，我國應(yīng)該建立一種新型的養(yǎng)老保障籌資模式，即利用國有土地與自然資源的收入做實(shí)社會賬戶，用于社會統(tǒng)籌部分；個人賬戶資金由個人繳納，不允許挪用個人賬戶資金的事件發(fā)生。同時我國應(yīng)該加大養(yǎng)老金的監(jiān)管力度，確保養(yǎng)老金的保值與增值。
[Abstract]:Many countries in the world are faced with the problem of population aging, which is especially prominent in our country. In the western countries, when solving a series of problems caused by the aging of the population, the measures of delaying the retirement age are often adopted, and the direct impact of the aging of the population on our country is the pension payment crisis. As to whether our country can take the measure of delaying retirement age, the domestic dispute is great. This paper first reviews the researches of domestic and foreign scholars on solving the pressure of pension payment brought about by the aging of the population, especially reviews the researches of scholars on the delayed retirement age. Then, this paper bases on the situation of our country. This paper analyzes the current situation and development trend of the aging population in China and the huge burden on the pension expenditure, theoretically analyzes the relationship between the late retirement age and the pension income and expenditure, and analyzes the current employment situation of our country. The influence of late retirement age on employment is discussed theoretically. On the basis of qualitative analysis and theoretical analysis, this paper then carries out an empirical study on the impact of delayed retirement age on pension income and expenditure and employment. The results show that China is not suitable to implement the measures of delaying retirement age in the short term. It is true that the delay in retirement age can increase or reduce the income and expenditure of pensions, but rather than the huge pension empty account, the effect is negligible, and more importantly, the delay in retirement age leads to serious inequalities between generations. Instead, the old pensioners receive fewer pensions. On the other hand, the late retirement age makes our country already more serious employment situation, because the unemployment rate of our country increases greatly after the late retirement age 1-5 years old. Therefore, this paper holds that the measures of delaying retirement age in western countries are not applicable in our country at present. Facing the reality of the pension payment crisis in our country, we should establish a new mode of old-age security financing, that is, to make use of the income of state-owned land and natural resources to do the social account, and to use it in the part of social integration. Personal account funds shall be paid by individuals and no misappropriation of personal account funds shall take place. At the same time, our country should strengthen the supervision of pension to ensure the preservation and increment of pension.
【學(xué)位授予單位】：南京財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.67;F249.2

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