中文摘要
延迟退休是世界各国普遍遇到的问题，近年来，为了应对逐渐严重的人口老龄化问题，世界各国尤其是发达国家相继调整了本国的法定退休年龄。在我国，人口老龄化问题加剧，劳动力供求状况正在发生变化，人力资本投入的不断加大，以及养老保险基金紧缺等问题，都为延迟退休政策的出台做了铺垫。
早在 2004 年，原劳动和社会保障部就曾透露要考虑延长职工的法定退休年龄，自此关于延迟退休问题的讨论就没有停止过，支持者主要看重的是目前老龄化趋势严重，养老保险基金支付压力太大，反对者则认为延迟退休对就业影响太大。直到 2013 年 11 月份，中国共产党召开的第十八届中央委员会第三次全体会议上提出，要研究制定渐进式延迟退休年龄政策，才从国家层面上将延迟退休问题确定下来。
在结构上，本文首先从我国国情现状出发，分析了延迟退休的必然性，提出在当前出于人力资本投入加大、人口老龄化加剧、劳动力供求状况发生变化、养老保险基金紧缺、老年人提高晚年生活质量需求以及两性平等角度考虑，延迟退休势在必行，然后分析了延迟退休在短期和长期内对就业的影响，并通过借鉴专家学者研究成果证明，延迟退休政策确实能缓解养老保险基金吃紧状况，利用 2012 年 8 月山东省人力资源社会保障基本情况抽样调查数据，分析了山东省离退休人员再就业与参加养老保险情况，利用人力资源和社会保障部对我国现行退休政策的两次问卷调查数据，分析了企业和个人不支持延迟退休的原因，最后在借鉴国外调整退休年龄经验教训的基础上，提出了我国平稳推行延迟退休政策的建议，包括遏制实际退休年龄偏低、推行弹性和柔性退休政策以及出台激励延迟退休年龄的政策。
关键词：延迟退休 养老保险 就业
Abstract
In recent years, countries around the world have delayed retirement in response to problemscaused by aging populations. Delay retirement is especially appealing to China. China hasexperienced a drastic change in the age-structure of its population, causing great tension indemand and supply in its labor market. As a result, families compete to invest more in humancapital. At the same time, endowment insurance is at risk due to insufficient funding.
The discussion concerning delay retirement was started when the idea was hinted byMinistry of Labor and Social Security of the People's Republic of China in 2004. Proponentsargue that delay retirement is a necessity, for the problems caused by the aging population aretoo pressing to wait; Opponents claim that delay retirement only provides benefits at the expenseof employment. However, the discussion only became official after it was proposed in ThirdPlenum of the Chinese Communist Party.
This paper presents evidence supportive of delay retirement. In particular, it emphasizes itsimpact on the age-structure of the population, the investment in human capital, the demand andsupply of labor, the funding of endowment insurance, the quality of post-retirement living, andthe promotion of gender equality. The paper also analyzes both the short- and long-term impactof postponing retirement age on employment. It shows that the policy could in fact reduce thetension in funding endowment insurance. The paper is organized as follows. First, I describe thechoices of the retired on re-employment and endowment insurance participation in Shandongprovince using a sampled data in August 2012. Second, I analyze the reasons behind theresistance to the policy showed by both firms and individuals. Finally, I present several policyrecommendations based on lessons learned from the experiences of other countries which havedelayed retirement. My major recommendations are that (1) delay retirement brings about morebenefits than costs and it should be carried out as soon as possible, (2) a combination ofmandatory delay and voluntary delay could outperform a simple mandatory delay, and (3)well-designed incentives that encourage voluntary delay are needed.
Keywords: delay retirement, endowment insurance, employment
目 录
中文摘要
Abstract
第 1 章 导 论
1.1 研究意义
1.2 国内外研究综述
1.2.1 国内研究综述
1.2.2 国外研究综述
1.3 研究内容及方法
1.4 创新之处及不足
第 2 章 相关概念界定及基本理论阐释
2.1 相关概念
2.1.1 人口平均预期寿命与劳动力寿命
2.1.2 法定退休年龄和实际退休年龄
2.1.3 养老金替代率
2.1.4 老龄化社会与人口红利
2.2 社会保险制度理论
2.2.1 我国的社会保险制度
2.2.2 养老保险制度
第 3 章 我国延迟退休的必然性分析
3.1 劳动力供求状况的变化
3.2 人口老龄化问题
3.3 劳动力寿命的减少
3.4 养老保险基金紧缺问题
3.5 老年人提高晚年生活质量需求
3.6 两性平等要求
第 4 章 延迟退休的效应分析
4.1 延迟退休与就业
4.1.1 就业岗位如何产生
4.1.2 短期内延迟退休对就业的影响
4.1.3 长期内延迟退休对就业的影响
4.2 延迟退休与社会保险
4.2.1 养老保险基金紧缺形成的原因
4.2.2 延迟退休年龄能否缓解甚至解决养老金吃紧现状
4.3 山东省离退休人员再就业与参加养老保险情况
4.3.1 山东省退休人员基本情况
4.3.2 山东省退休人员再就业情况
4.3.3 山东省再就业退休人员取得国家职业资格级别和专业技术职称资格情况
4.3.4 山东省退休人员参加养老保险情况
4.4 延迟退休年龄与企业、个人利益
4.4.1 延迟退休年龄损害企业利益，企业对政策支持度不高
4.4.2 行业间差异性较大，大多数职工个人利益受损
第 5 章 延迟退休的国际经验借鉴
5.1 各国调整退休年龄状况
5.2 国外延迟退休年龄的经验
5.3 国外延迟退休年龄的教训
第 6 章 平稳推行延迟退休政策的建议
6.1 遏制实际退休年龄远远低于法定退休年龄状况
6.2 弹性退休政策
6.2.1 选择性退休政策
6.2.2 行业差别退休政策
6.2.3 职业资格级别、专业技术职称资格差别退休
6.2.4 男女性别差别退休
6.3 柔性退休政策
6.4 出台激励延迟退休年龄政策（养老保险制度的调整）
结束语
参考文献
致 谢
