经济与管理2026，Vol.40Issue(2)：74-82,9.
延迟退休对城镇职工基本养老保险收入再分配效应的影响
Research on the Impact of Delayed Retirement on the Income Redistribution Effect of Urban Employee Basic Endowment Insurance
摘要
Abstract
It is of great significance to clarify how the delayed retirement affects the income redistribution effect of the basic endowment insurance system for urban employees in achieving common prosperity.This paper examines the changes in the income redistribution effect of the basic endowment insurance for urban employees after the implementation of the delayed retirement policy from the perspective of current income,and explains this change from both intergenerational and intragenerational aspects.The research finds that the delayed retirement slightly weakens the income redistribution effect of the endowment insurance.The specific mechanism is that the expansion of the regressive nature at the contribution end and the reduction of the progressive nature at the benefit end cause a greater reverse income redistribution effect within the generation,while the increase in the replacement rate leads to a higher positive income redistribution effect between generations.The combined influence of these two factors results in a slightly reverse income redistribution outcome of the delayed retirement.At the same time,the delayed retirement also brings about inter-group transfer payments from younger to older,from men to women,from public institutions and government agencies to enterprise employees,and from the central and western regions to the eastern regions.Finally,this paper proposes three policy suggestions:reforming the endowment insurance contribution mechanism,improving the benefits of retirees,and perfecting the national pooling system.关键词
延迟退休/城镇职工基本养老保险/收入再分配效应/基尼系数Key words
delayed retirement/urban employee basic endowment insurance/income redistribution effect/Gini coefficient分类
管理科学引用本文复制引用
孙培栋,黄俊铭..延迟退休对城镇职工基本养老保险收入再分配效应的影响[J].经济与管理,2026,40(2):74-82,9.基金项目
江苏省社科基金年度重点项目(25GLA003) （25GLA003）
