摘要
随着我国人口老龄化趋势的加速，社会养老金缺口问题日益成为社会关注的焦点。本文首先详细阐述了我国养老金缺口的现状与影响，指出养老金缺口不仅威胁着老年人的基本生活，也对社会经济的稳定和发展产生不利影响。接着，文章深入剖析了导致养老金缺口的主要原因，包括人口老龄化程度的加剧、缴费周期短与缴费比例低、养老金计算标准较低以及养老金投资收益率较低等。针对这些原因，本文提出了一系列解决养老金缺口的策略。首先，通过加强养老金制度建设，如提高养老金缴费比例、逐步提高法定退休年龄以及引入多层次养老金制度，来从根本上缓解养老金支付压力。其次，鼓励个人养老金储备，包括提倡个人参与商业养老保险、鼓励个人进行养老金投资以及增加个人储蓄，以提高个人养老保障水平。同时，促进企业养老金发展，通过鼓励企业建立企业养老金制度、提供企业养老金税收激励以及强化企业养老金投资管理，来增强企业的社会责任感，提高整体养老金水平。最后，加强养老金监管，完善养老金监管法规体系，强化养老金资金安全性监管，并建立养老金信息披露制度，以确保养老金的安全和透明。
关键词：养老金缺口；人口老龄化；缴费比例；养老金制度；监管策略
Abstract
With the acceleration of population aging in our country, the problem of social pension gap has become the focus of social attention. This paper firstly elaborates the current situation and influence of pension gap in our country, pointing out that pension gap not only threatens the basic life of the elderly, but also has a negative impact on the stability and development of social economy. Then, the paper deeply analyzes the main reasons leading to the pension gap, including the aging of the population, the short contribution cycle and the low contribution ratio, the low pension calculation standard and the low return rate of pension investment. For these reasons, this paper puts forward a series of strategies to solve the pension gap. First of all, by strengthening the construction of the pension system, such as increasing the proportion of pension contributions, gradually raising the statutory retirement age and introducing a multi-level pension system, we can fundamentally ease the pressure on pension payment. Secondly, encourage personal pension reserves, including advocating personal participation in commercial pension insurance, encouraging individuals to invest in pension and increasing personal savings, so as to improve the level of personal pension security. At the same time, promote the development of enterprise pension, by encouraging enterprises to establish enterprise pension system, providing enterprise pension tax incentives and strengthening enterprise pension investment management, to enhance the social responsibility of enterprises and improve the overall pension level. Finally, strengthen the pension supervision, improve the pension supervision and regulations system, strengthen the security supervision of pension funds, and establish a pension information disclosure system to ensure the security and transparency of pensions.
Keywords： The pension gap; Population aging; The proportion of payment; The pension system; Regulatory strategy
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景 1
（二）研究目的及意义 1
二、养老金缺口的现状与影响 2
（一）养老金缺口的定义与计算方法 2
（二）我国养老金缺口的现状分析 2
（三）养老金缺口对社会经济的影响 2
三、养老金缺口的主要原因 3
（一）人口老龄化加剧 3
（二）缴费周期短与缴费比例低 3
（三）养老金计算标准较低 3
（四）养老金投资收益率较低 3
四、解决养老金缺口的策略 5
（一）加强养老金制度建设 5
（二）鼓励个人养老金储备 5
（三）促进企业养老金发展 5
（四）加强养老金监管 6
结 论 7
参考文献 8
