城镇企业养老保险个人账户给付期测算研究——基于预期寿命的视角

The Calculation Research of Individual Account Payment Period About Pension Insurance——Based on Life Expectancy

养老保险个人账户给付期的科学设计是养老保险个人账户制度持续、稳定运行的关键。本文从预期寿命的角度构建了城镇企业职工养老保险个人账户给付期的测算模型,并从分性别和分地区预期寿命角度对养老保险个人账户给付期进行了测算,测算表明我国法定养老保险个人账户给付期设计与预期寿命变化不协调,并导致个人账户超支月数越来越大。可通过适当延长养老保险个人账户给付期、推迟退休年龄提高我国养老保险个人账户制度的运行效率。

The scientific design of the individual account payment period about pension insurance is the key to the sustained and stable running of the pension insurance personal accounts system. This paper constructs the calculation model of individual account payment period about pension insurance of urban workers from the aspect of life expectancy. And it also calculates the individual account payment period about pension insurance from the aspects of life expectancy about gender and sub regional levels. The calculation shows that our statutory individual account payment period of pension insurance can＇t coordinate with the development of life expectancy in our country and it leads to the increase overruns of individual account on pension insurance. The author suggests the government should improve the effectiveness of the system on individual account by postponing the retirement age and extending the payment period