城镇职工基本养老保险基金缴费与给付的影响研究

Study on the Influence of Payment and Treatment of Basic Pension Insurance Fund for Urban Workers

摘要: 中国城镇职工养老保险制度自建立以来一直备受关注。本文通过构建个人养老金缴费与给付的精算模型，采用精算模型的计算结果分析延迟退休年龄和工资增长率的变化对城镇职工养老金缴费与给付的影响。研究结果发现，通过延迟退休年龄和增加缴费年限，男性职工养老金缴费与给付的差值在逐渐缩小，甚至可以实现养老金的结余。但是，延迟退休年龄无法解决女性养老金缴费与给付的缺口问题。工资增长率放缓是有利于缩小养老金缴费与给付的差值，相比较女性，对男性的作用更加显著。

Abstract: China’s urban workers pension insurance system has been concerned since its establishment. This paper constructs an actuarial model of individual pension contribution and payment, and uses the calculation results of the actuarial model to analyze the influence of the change of delayed retirement age and job growth rate on the difference between contribution and payment of pension insurance for urban workers. The results show that by delaying the increase of retirement age and contributory years, the difference between male workers’ pension contribution and payment is gradually narrowing, and even the balance of pension can be realized. However, delaying retirement age cannot solve the problem of female pension payment and treatment gap. The slowdown in wage growth is conducive to narrowing the difference between pension contributions and payments. Compared with women, men play a more significant role.