职工基本养老保险个人账户缺口测算与化解方案研究

Research on Calculation and Settlement of Individual Account Gap of Employee Basic Endowment Insurance

在我国进入深度老龄化社会的背景下,职工基本养老保险个人账户制度的长期可持续发展面临严重挑战。鉴于此,本文通过构建职工基本养老保险个人账户精算模型,对个人账户收支差额以及个人账户缺口进行预测分析,随后针对个人账户缺口产生的原因提出相应的化解方案,并基于不同方案及其组合再次进行测算。通过测算分析发现,延长退休年龄、调整计发月数表、提高财政补贴比例对缩小个人账户缺口的作用比较大,未来在改革个人账户制度时,可考虑采取组合化解方案,以推动我国个人账户制度的完善和发展。

Under the background of China's population entering a deep aging,the long-term sustainable development of the basic endowment insurance personal account system for employees is facing serious challenges.In view of this,by constructing the actuarial model of the personal account of basic endowment insurance for employees,the difference between income and expenditure of the personal account and the gap of the personal account are predicted and analyzed,and then the corresponding solution plan is proposed for the cause of the personal account gap,and the calculation is carried out again based on different schemes and their combinations.Through calculation and analysis,it is found that extending the retirement age,adjusting the monthly table,and increasing the proportion of financial subsidies have a greater effect on narrowing the gap in personal accounts,and in the future,when reforming the personal account system,a combined solution scheme can be considered to promote the improvement and development of China's personal account system.