延迟退休的方案设计及对城镇企业职工基本养老保险统筹基金收支影响研究

Research on Project Design and the Effect of Retirement Delay on the Pay-As-You-Go Funds Balance of Basic Pension System for Unban Enterprise Employees

分别在两个延迟退休方案下对2015~2050年企业养老保险统筹基金收支平衡状况进行了分析测算。测算结果显示,延迟退休方案可以明显缓解统筹基金支付压力,现行退休年龄规定条件下统筹基金缺口约为-33.55^-131.92万亿元,延迟退休方案一条件下统筹基金缺口为-12.68^-57.39万亿元,延迟退休方案二条件下统筹基金缺口为-26.94^-80.14万亿元。较快调整方案对统筹基金缺口的影响效应更为显著,但两个方案均无法完全消除测算区间内的统筹养老保险基金缺口,应综合运用多种方式与手段确保城镇企业职工养老保险制度的有效运行。

By the result of calculating the situation of income and expense of pay - as ＂you - go funds of Urban Pension System under two retirement delay scheme in 2015 - 2050, we found that retirement delay could help to relie,ce the deficit of pay - as - you - go pension funds. The result under present retirement regulation is -33.55 - -131.92 trillions,while the result un- der the first retirement delay scheme is - 12.68 - -57.39 trillions and under the second re- tirement delay scheme is - 26.94 - - 80.14 trillions. Although the faster retirement delay scheme is more efficient in reduce deficit scale of pay - as - you - go pension funds, both schemes can＇t eliminate completely all the deficit in the measure period.