延迟退休背景下个人养老金财富测算研究——基于个人税延型养老保险精算的分析

A Study on the Measurement of Personal Pension Wealth under the Background of Delayed Retirement——Analysis of actuarial analysis based on personal tax deferred pension insurance

在延迟退休背景下,发展个人税延型养老保险可以起到对第一支柱的补充作用。故本文利用精算现值理论,构建基于个人税延型养老保险的精算模型,以此分析在延迟退休背景下,延迟退休时间对于个人养老金的财富影响。通过精算分析后,得出以下结论:在特定的年龄区间下,延迟退休对基本养老保险有财富激励作用;再通过引入个人税延型养老保险,能够在一定程度上提高养老金财富,养老金财富对个人工资增长率、贴现率等变量的变动较为敏感。基于此,应灵活采取延迟退休政策,充分保障民众领取的养老金财富,同时推进第三支柱的发展,完善多层次养老保障体系。

In the context of delayed retirement,the development of personal tax deferred pension insurance can play a supplementary role in the first pillar.Therefore,this article uses the theory of actuarial present value to construct an actuarial model based on personal tax deferred pension insurance,in order to analyze the wealth impact of delayed retirement time on personal pension in the context of delayed retirement.After actuarial analysis,the following conclusion can be drawn:in a specific age range,delayed retirement has a wealth incentive effect on basic pension insurance;By introducing personal tax deferred pension insurance,pension wealth can be improved to a certain ex-tent.Pension wealth is more sensitive to changes in variables such as personal wage growth rate and discount rate.Based on this,flexible measures should be taken to delay retirement policies,fully ensuring that the pension wealth received by the public does not shrink,while promoting the development of the third pillar and improving the multi-level pension security system.