Schematic Design Of Flexible Retirement—Based On Cost-benefit Analysis

With the development of economy,the world's population aging process further speeding up,the social pension system raised high attention all over the world.How to solve the social endowment aging population problem has become a serious problem.In the existing fixed age retirement age system has not well meet the requirements for social and economic development,and the pension funds expenditure gap in China has gradually expanded,retired workers again obtain employment proportion rises year by year more reflects the shortcomings of the existing system and provide the basis for the pension system reform in our country.In this paper,the first chapter mainly elaborates the selected topic background and research significance.The second chapter introduces the retirement system history of the world,it is concluded that the current fixed retirement age system has many problems such as low legal and emeritus age,the retirement policy,the lack of flexibility,imperfect social security reform system specification,etc.;The third chapter,the fourth chapter mainly use the qualitative analysis method analysis of the necessity of implementing elastic retirement system are introduced and the feasibility analysis;The fifth chapter mainly introduce elastic retirement system design in this paper,the design of the basic principal,factors and counter difficulties;In chapter 6 mainly introduce the example of Tianjin construct individual utility function mode and maximization individual utility as the optimal retirement age,find the optimal average life expectancy,enterprise employees retirement age and population.