The Research Of Delaying Retirement On Personal Pension Counts-Based Of Tianjin City

With the acceleration of the aging of our country,the existing pension insurance system can no longer effectively guarantee the retirement of the elderly and bring about tremendous pressure on the state treasury.Contrasting with the old-age insurance system that western developed countries have already practiced,delayed retirement becomes the countermeasure to reduce the pressure of pension payment and alleviate the population aging.The paper relies on the personal account pension replacement rate of this parameter,through the analysis of the rights and obligations of employee pension insurance,further study and analysis of the extension of the retirement age on the personal pension account substitution rate.Through the study of assumptions,parameter selection,model calculation,design and operation of the program,and then draw conclusions and comparative analysis,in order to delay the implementation of retirement in China to provide specific comments and suggestions.The first part is the introduction,which introduces the background and significance of the research,the research framework and the research methods.The second part is the literature review and theoretical support.The feasibility and necessity of delayed retirement are demonstrated theoretically.The related concepts were explained and defined,and finally the relevant literature at home and abroad was collected and sorted out;the third part introduced the formation and development of the personal account pension system in our country;the fourth part was the personal account replacement rate Model calculation and impact factor analysis,the individual account pension model is constructed,and the influence factors of individual account pension replacement rate are studied quantitatively by means of quantitative analysis.The fifth part is the empirical study on the retirement pension retirement benefit substitution rate,First of all,the research hypotheses and parameter selection,then the design and operation model,and finally the operation results were analyzed,compared and summarized;the sixth part is the conclusion of the study,policy recommendations,suggestions and suggestions on the reform of the current pension insurance system in our country.Papers using quantitative analysis and qualitative analysis of the combination of theoretical and empirical methods.In theory,the literature method is used to collect and sort the original documents,and the second literature is summarized,refined,summarized and deduced.Empirical analysis mainly through the construction of personal account pension model,the quantitative analysis of the relationship between delayed retirement,personal account pension,pension replacement rate.The conclusions of the dissertation are as follows: Under the model of individual account pension replacement rate,assuming that other influencing factors remain unchanged,the replacement rate of individual account pension is positively related to the extension of retirement age;and the inverse relationship with the average life expectancy of population.Therefore,in our country,the average life expectancy of the population is continuously prolonged and the population aging is becoming more and more serious.It is the general trend to extend the retirement age.