延迟退休对我国劳动者养老金收入的影响--基于Option Value模型的预测

摘要

Actuarial fair of the public pension system is the economical basis of increasing retirement age. Based on the estimation of Option Value model, male workers and low⁃income works will face with considerable pension income loss if they postpone the retirement age under current social insurance system. Besides, women could also suffer from the increasing of retirement age under certain circumstances. According to the analysis, the current pension formula should be adjusted in order to facilitate the future retirement reform.%养老保险制度的精算公平性是延迟退休的经济基础。根据Option Value模型的预测结果，在当前养老保险计发办法下，延迟退休可能对男性劳动者和低收入劳动者造成明显的经济损失。而延长女性劳动者的退休年龄，也可能在特定假设条件下使其遭受经济损失。鉴于此，我国养老保险制度亟须调整，以做到精算公平，为渐进延迟退休年龄改革打下基础。