Analysis on the Current Situation and Optimization Scheme of the Imbalance of Income and Expenditure of Urban Workers' Endowment Insurance Fund
徐雷 XU Lei；黎丹 LI Dan
（湖南工商大学经济与贸易学院，长沙 410205）
（School of Economics and Trade，Hunan University of Technology and Business，Changsha 410205，China）
摘要： 借鉴基金收支平衡精算模型，考察退休年龄、养老金投资收益率与养老保险缴费率变动情形下的养老保险基金收支变化。结果显示，2021-2035年城镇职工养老保险基金均存在当期收支缺口，且收支缺口逐年扩大。建议进一步提高基金投资收益率、加大财政补贴力度、合理调整退休年龄，不断提高基本养老保险制度的可持续性。
Abstract: Based on the actuarial model of fund revenue and expenditure balance, this paper investigates the changes of pension fund revenue and expenditure under the changes of retirement age, pension investment return and pension insurance contribution rate. The results show that there is a current revenue and expenditure gap in the endowment insurance fund for urban employees from 2021 to 2035, and the revenue and expenditure gap is expanding year by year. It is suggested to further improve the rate of return on fund investment, increase financial subsidies, reasonably adjust the retirement age, and continuously improve the sustainability of the basic old-age insurance system.
关键词： 养老保险基金；收支不平衡；优化方案
Key words: endowment insurance fund；unbalanced income and expenditure；optimization plan
中图分类号：F840.3 文献标识码：A 文章编号：1006-4311（2022）18-001-03
DOI:10.3969/j.issn.1006-4311.2022.18.001.
文章出处：徐雷,黎丹. 城镇职工养老保险基金收支不平衡的现状及优化方案分析[J]. 价值工程,2022,41(18):1-3.
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