延迟退休对上海养老保险基金统筹账户的支出影响分析.pdfVIP

Aging Research 老龄化研究, 2016, 3(4), 31-37 Published Online December 2016 in Hans. /journal/ar /10.12677/ar.2016.34004 Analysis on the Co-Ordinate Account Expenditure Effect of Shanghai Based on Extend Retirement Age Caiyun Liu Academy of Public Administration of East China Normal University, Shanghai Institute of Public Administration and Human Resource, Shanghai st th th Received: Dec. 21 , 2016; accepted: Jan. 9 , 2017; published: Jan. 13 , 2017 Copyright © 2016 by author and Hans Publishers Inc. This work is licensed under the Creative Commons Attribution International License (CC BY). /licenses/by/4.0/ Open Access Abstract This paper introduced Pension Adjustment Index, by using actuarial model estimated the paying scale of pool fund for the retired workers every year under the flexible delay retirement perspec- tive. At the same time, the survival probability variable was introduced to commute present value of the received basic pension of retired workers each year. It turns out that the pay scale of co-ordinate fund for workers’ basic pension shows a growing trend, accompanied by the rise of the wage level. From change rate of the pool fund, along with the base payment expansion, the change rate of the fund expenditure scale shows the gradually declining trend. The implementation of flexible retirement policy can maintenance the social old-age pension insurance system for sus- tainable development. Keywords Pension Adjustment Index, Extend Retirement Age, Co-Ordination Pension Fund, Payment Pressure 延迟退休对上海养老保险基金统筹账户的 支出影响分析 刘彩云 华东师范大学公共管理学院，上海市公共行政与人力资源研究所，上海 文章引用: 刘彩云.