Analysis Of The Effect On Alleviating The Pension Insurance Fund Gap Based On The Delay Retirement Policy In China

With the family planning policy being carried out, the speed of population growth is reducing, population aging intensifies, Demographic dividend loss brought about by the economic shock, making the endowment insurance system not perfect and the contradiction between a growing number of pension demand further more aggravated. In 1997, China's goal is to combine the society as a whole and individual account of the mode by identifying the endowment insurance system reform, the society part is decided by the number of year, partly as a whole pay-as-you-go, provide guarantee for the retires life of the worker; The part of the Individual account take individual cumulative system to society as a whole part of the capital, personal inheritance. But according to ?the China pension development report 2014?, by the end of 2013, account of individual of primary endowment insurance of our country town has 2.9 trillion, but the proportion of empty account is 86.2%, the actual corresponding only filled amount ten several percentage points. We can imagine, if we don't have good early warning mechanism and the corresponding reform measures, in the near ten years later, our country will be difficult to solve a series of challenges brought by the pension shortfall, which will lead to reduce the government credibility, social unrest and a series of concurrency issues, which can also appear even more serious consequences. Therefore, under such prospects, how to solve the gap has been becoming into the top priority of the current work of the government and academic research.As the starting point of this study, considering the differences of the regional of human capital in different populations, combined with the current situation and the factors affecting delay retirement pension, integrated the advanced experience of western countries, the purpose is to strengthen the fund supervision and levying social security tax, transfer of state-owned assets to pension accounts, to adjust the old-age insurance system in time, adjust the allocation and delay the retirement age. As for the delay retirement policy, put forward the perfect measures of reasonable, accelerating pension reasonable operation and development, so as to our country's social security cause some little of their own power.This paper first to sort out the related literature at home and abroad, access to relevant data, through material law of international has been a mature delay retirement practice in-depth analysis, summary and draw lessons from the special social environment suitable for our country related experience; Secondly, according to the situation of pension operation, causes and influencing factors of the funding gap analysis mathematical model, using empirical method to prove delay retirement age for pension funds as a whole and individual account annuities balance effect, further the relevance, rationality of measuring the delay retirement age; Again, through delay retirement population prediction model as the foundation, set up delay retirement impact on the number of ginseng, retirement and pension gap of simulation calculation, using the previous data and practical experience, measure the delay retirement age, the pension balance improved; Finally, on the basis of calculation results, through to eliminate unreasonable abnormal retirement, improving senior cadres and senior intellectuals in the retirement age, gradually achieve the man and women to retire at the same age, gradually achieve the men and women age retirement, establish conforms to the situation of flexible retirement policy, establishing pension capture expends fixed number of year incentive mechanism in a planned and step delay retirement age policy to adjust the delay retirement policy landing approach, in order to promote pension balance, for our country's social security enterprise do some little of my own power.