摘要
文章以柔性退休延迟申领养老金政策为研究对象,从职工个人的缴费积累和养老金待遇领取两个角度对上海市柔性延迟申领养老金政策的个人账户效益进行测算评价。通过对柔性延迟申领养老金五种方案下的缴费、收益测算分析,得出如下结论:劳动者延迟申领养老金有利于个人账户的积累;延迟申领养老金有利于劳动者退休后养老金水平的提高;柔性延迟申领养老金政策通过养老金权益的调整可以起到对劳动者的激励作用。
This paper takes the flexible delay police in applying for pension as the research object, makes an evaluation on pen- sion individual account benefit under the flexible delay policy of Shanghai from two aspects of individual workers payment accu- mulation and pension benefits. The paper calculates the contribution and revenue value under five program of flexible delay in applying for pension, and finds that the flexible delay apply for pension is conducive to the accumulation of personal accounts for labors, and flexible '3elayed apply for a pension can raise the level of workers retirement pension and can play a role incen- tive for workers.
出处
《华东经济管理》
CSSCI
2013年第4期138-139,共2页
East China Economic Management
基金
教育部人文社科规划项目(10YJA630157)
关键词
延迟申领养老金政策
个人账户
缴费积累
个人账户养老金待遇
flexible delay policy in applying for pension
personal account
cumulative amount of contribution
pensions treatment of personal account