延迟退休对职工福利水平的影响——基于效用视角

A Study on the Impact of Postpone Retirement on the Welfare Level of Workers: From the Perspective of Utility

休闲效用损失降低了养老金财富对职工延迟退休的内生激励效应,为了客观评价延迟退休政策对职工福利水平的影响,本文建立了考虑消费效用、休闲效用和遗赠效用的生命周期模型,从效用视角对延迟退休下的职工福利水平进行研究。结果表明:在现行养老金给付制度下,延迟退休年龄5年,可以提高职工生命周期消费的6. 7%左右,生命周期总效用被提高9. 8%左右,但对于休闲偏好较大的职工,总效用是下降的;只要基本养老金替代率能提高8%,职工生命周期效用就基本不会遭受损失。因此,要根据行业休闲偏好的差异补充制定柔性退休机制,对养老金替代率的调整要符合效用公平原则。

The loss of leisure utility reduces the endogenous incentive effect of the pension wealth on the delayed retirement. In order to objectively evaluate the effect of the delayed retirement policy on the welfare level of the workers,this paper establishes a lifecycle model considering consumption utility,leisure utility and bequest utility,and studies the welfare level of the workers under the postponed retirement policy from the perspective of utility. The results show that: if retirement age is delayed for 5 years,the life-cycle consumption of workers can increase about 6. 7%; meanwhile the total life-cycle utility can increase about 9. 8%,However,the total utility is decreased for the workers with more leisure preferences. As long as the rate of the basic pension replacement rate can be increased by 8%,the life cycle utility of the worker will not suffer losses. Therefore,it is necessary to establish a flexible retirement mechanism according to the differences of the leisure preferences,and the adjustment of the pension replacement rate should meet the utility fairness.