按比例养老与养老金支付平衡问题研究

A Study on Pension Distribution by Dependency Ratio and Balance of Pension Payment

摘要: 人口老龄化给养老金制度的平衡支付带来了严峻的挑战。本文打破传统老年年龄的确定方法，提出的按比例养老方法，从理想化的角度来探讨养老金收支平衡，建立的养老金部分累积制度下现收现付部分和累积部分平衡支付模型，在保持制度公平的条件下，为解决养老金财务平衡问题提出一个新的思路和方法。进一步的研究可以注重于政策性和操作性方面的问题。

Abstract: The aging of the population brought severe challenges to the payment balance of the pension system. This paper breaks the traditional definitions of old age and proposes a proportional pension method to explore the balance of pension payments from the ideal point of view. We establish balance payment models under PAYG part and cumulative part for partly accumulation pension system. This paper puts forward a new method to solve the financial balance problem of pension system in the condition of institutional equity. Further researches can focus on policy and operational issues.