| 弹性退休年龄改革和养老金缺口的弥补：基于人力资本理论 |
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| 引用本文： | 徐文全,梁冬,岳浩永.弹性退休年龄改革和养老金缺口的弥补：基于人力资本理论[J].市场与人口分析,2006,12(2):33-37. |
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| 作者姓名： | 徐文全 梁冬 岳浩永 |
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| 作者单位： | 南京大学商学院 江苏南京210093 |
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| 摘 要： | 老职工退出劳动领域时点其人力资本存量和新职工刚进入劳动领域时点的人力资本存量应该相等,所以应该采用弹性退休年龄的改革,从增加积累和减少支出二方面来弥补养老金的缺口。用保险精算原理得出了退休年龄和退休给付额之间的对应关系,并提出相应的政策建议。
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| 关 键 词： | 养老金缺口 弹性退休年龄 人力资本 |
| 文章编号： | 1006-4346(2006)02-0033-05 |
| 修稿时间： | 2005年3月16日 |
Adopt the Reform of Flexible Retiring Age to Reduce the Pension Gap:Based on the Human Capital Theory |
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| XU Wen-quan,LIANG Dong,YUE Hao-yong.Adopt the Reform of Flexible Retiring Age to Reduce the Pension Gap:Based on the Human Capital Theory[J].Market & Demographic Analysis,2006,12(2):33-37. |
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| Authors: | XU Wen-quan LIANG Dong YUE Hao-yong |
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| Abstract: | Base on the human capital theory that the human capital stock between the senior retired and new report duty employee shall be equivalent, the author proposed to adopt a flexible retiring age system to increase pension accumulation, reduce disbursement, and narrow the pension accordingly. The corresponding connection between retiring age and payment is subject to the actuarial principle. Corresponding suggestion emerges in the text as well. |
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| Keywords: | pension gap flexible retirement age human capital |
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