延迟退休、个人账户调整与城镇职工医疗保险基金可持续运行

文章通过构建精算模型,从城镇职工医疗保险基金可持续运行的角度对不同延迟退休和个人账户调整方案及组合进行模拟评估。研究发现:现行制度下城镇职工医疗保险统筹基金面临支付风险,延迟退休仅能够在短期内缓解城镇职工医疗保险基金的支付压力;仅依靠延迟退休难以在长期内缓解城镇职工医疗保险基金的支付压力,运用“延迟退休+个人账户调整”的模式,即在延迟退休的基础上对个人账户进行调整,更有利于基金的长期稳定运行。在现行退休制度下,建议取消个人账户,将单位缴费和个人缴纳的费用计入统筹账户,城镇职工医疗保险基金的单位缴费率可以下调1%;在延迟退休政策势在必行的情况下,建议在男性和女性不同岁退休的基础上,取消个人账户,实现城镇职工医疗保险单位缴费率降低2%。这样既有利于基金的可持续运行,也可以保证基金的运行效率,更能加强城镇职工医疗保险制度的互助共济性。

Postponing Retirement,Individual Account Reform Plan,and the Sustainable Operation of Urban Employees'Medical Insurance Fund

In this paper,the actuarial models are established to simulate and evaluate the different schemes and combinations of postponing retirement and individual account adjustment from the perspective of sustainable operation of urban employees'medical insurance fund.The study shows as follows:firstly,under the current system,the urban employees'medical insurance pooling fund faces the payment risk and postponing retirement can only alleviate the payment pressure of medical insurance fund for urban employees in a short term;secondly,it is difficult to alleviate the payment pressure of medical insurance fund for urban employees in the long term only by postponing retirement and the mode of"postponing retirement+individual account adjustment",which means individual account adjustment is made on the basis of postponing retirement,is more conducive to the long-term stable operation of the fund.It is recommended to cancel the individual account and include the enterprise(public institution)payment and individual payment in the unified account based on the current retirement system to reduce the enterprise(public institution)contribution rate of the urban employees'medical insurance fund by 1%.Under the circumstance that the postponing retirement policy is imperative,it is recommended to cancel the individual accounts on the basis of the retirement of men and women at different ages to reduce the contribution rate of urban employees'medical insurance enterprise(public institution)contribution rate by 2%.This will be not only conducive to the sustainable operation of the fund,but also to ensure the operation efficiency of the fund,and to strengthen the mutual assistance of the urban employees'medical insurance system.