养老保险政策参数联动与基金自动平衡机制研究--基于预期寿命延长的视角

Research on Endowment Insurance Policy Parameter Linkage and Fund Automatic Balance Mechanism

养老保险制度作为社会保险的核心政策,其可持续发展离不开与时俱进的调整与完善。受预期寿命延长的影响,后疫情时代的养老保险制度运行面临内外风险,预期寿命延长增加了基金收支缺口,延迟退休虽然能缓解支付缺口,但作用效果受到个人账户记账利率等参数影响。养老保险政策参数间存在内在联系且相互影响。通过纳入预期寿命等参数间联动,影响个人账户计发系数,使得个人账户回归精算平衡状态,进而缓解基金支付缺口。尽管参数联动会降低退休职工初期领取待遇水平,但随着待遇调整系数提高,增加了个体高龄时领取养老金金额,改革后养老金领取再分配更为平滑。

As the core policy of social insurance,the sustainable development of endowment insurance cannot be separated from the adjustment and improvement of the times.Affected by the extension of life expectancy,the operation of the pension insurance system in the post-epidemic era faces internal and external risks.The exten-sion of life expectancy increases the gap of fund income and expenditure.Although delaying retirement can alle-viate the gap of payment,its effect is affected by parameters such as the interest rate of individual accounts.The parameters of endowment insurance policy are interlinked and influence each other.By linking life expectan-cy with relevant policy parameters,the calculation coefficient of individual accounts can be adjusted,so that individual accounts can return to actuarial balance,and thus alleviate the fund payment gap.Although the pa-rameter linkage may reduce the benefit level of employees in the early retirement period,with the increase of the benefit adjustment coefficient,the pension amount of individuals in old age will be increased,so that the redistribution effect of pension benefits after the reform will be smoother.