期刊论文

中文

西安交通大学学报(社会科学版)

1008-245X

2019

39

6

64-75

10.15896/j.xjtuskxb.201906009

本校为第一机构

本文在"统账结合"制度下,通过建立一个拓展的世代交叠一般均衡模型,分析了人口老龄化和延迟退休对养老金财政负担的影响,同时运用数值模拟讨论了这种影响的程度以及理论结论的稳健性问题。研究结果表明,预期寿命延长对养老金财政负担的影响取决于行为人增加储蓄引致的养老金收入增加效应和领取养老金年数延长引致的养老金支出增加效应的强弱。当资本产出弹性较小时,预期寿命延长的养老金支出增加效应大于养老金收入增加效应,养老金财政负担随预期寿命延长而加重;反之,当资本产出弹性较大时,养老金财政负担随预期寿命延长而减轻。延迟退休对养老金财政负担的影响取决于行为人减少储蓄引致的养老金...

Under the system of combining unified pension account with individual account,this paper analyzes the influence of population aging and delayed retirement on pension financial burden by establishing an extended generational overlapping general equilibrium model.At the same time,the degree of this influence and the robustness of the theoretical conclusion are discussed by numerical simulation.The results show that the effect of life expectancy extension on the burden of pension expenditure depends on the increase effect of pension income caused by the increase of savings by the perpetrator and ...