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Retirement delay unified or differentiated--Based on the interaction between pension deficit and labor market

China Finance and Economic Review 2016年第2期5卷 113-128页

作者： Zou Tieding Ye Hang School of Economics Zhejiang Gongshang UniversityChina School of Economics Zhejiang UniversityChina

This paper aims to construct a mathematical model for choosing a proper policy about raising retirement age on the basis of the interaction between shortage of pension funds and labor *** has also conducted a simulation analysis over the economic efficiency and political feasibility of a uniformed or a differentiated retirement-age delay *** findings show that it is up to how effective the pension deficit is closed,how many employments will be crowded out,and whether it is politically acceptable that the length and kind of the delay is *** the policy effect of raising retirement age,a soft approach to delaying retirement will be better than a tough one,and a differentiated method will be better than a uniformed *** root cause for the inconsistency of the policy effect is the discrepancies in terms of wage rate and job fulfillment,brought by different human capital situations and individual differences of the *** shortage of pension funds can be more effectively closed,and the impact on new labor force will be reduced,if we employ a differentiated approach to delay retirement according to the pattern of human capital accumulation and the supply and demand status of labor ***,the policy effect of raising retirement age will not be maximized unless the human capital situation is *** order to resolve the pensions crisis and alleviate the pressure of unemployment,it is unavoidable that the insured,especially the low-skilled labor,can get more vocational training and academic education.

关键词： pensions shortage of pension funds the retirement delay labor market

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Creating fiscal space to pay for pension expenditure in Asia

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Economic and Political Studies 2017年第4期5卷 501-514页

作者： Mukul G.Asher Azad Singh Bali LKY School of Public Policy National University of SingaporeSingapore School of Business and Governance Murdoch UniversityPerthAustralia

Many Asian countries are projected to age rapidly and will need to devote a larger proportion of their GDP to finance age-related expenditure including on *** therefore will have to create additional fiscal space to fund such expenditure to sustain the credibility of existing pension *** paper presents an exploratory framework for creating fiscal *** framework has three interrelated components:enhancing broadbased growth,improving revenue performance and better expenditure *** paper distinguishes between funding of pensions,*** share of GDP devoted to pensions,and financing of pensions,*** different methods and instruments used to finance *** focus of the paper is on funding,and the framework relies on both the income-expenditure flows and the government balance sheet to create fiscal *** examples of how potential fiscal space can be created in Asian economies of China,India and Indonesia to make their pension promises more credible are *** paper emphasises that the measures discussed for enhancing fiscal space should not be undertaken as a purely technical exercise,but should be combined with managing the political economy in a given context.

关键词： Fiscal space pensions contingent liabilities pension reform social security

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我国城镇职工工资增长和养老金增长替代关系分析

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社会保障制度 2006年第6期

作者：卢自华

工资收入与养老金是“源”“流”关系，“源”孕育着“流”，“流”取之于“源”。本文在对近年来我国城镇职工工资增长和养老金增长替代关系分析的基础上，揭示了养老金实际替代率低于名义替代率且呈快速下降趋势的事实，从而指出了该... 详细信息

工资收入与养老金是“源”“流”关系，“源”孕育着“流”，“流”取之于“源”。本文在对近年来我国城镇职工工资增长和养老金增长替代关系分析的基础上，揭示了养老金实际替代率低于名义替代率且呈快速下降趋势的事实，从而指出了该趋势对收入分配格局和养老保险的价值目标及制度安排的重要影响，并提出了有关政策建议。

关键词：工资养老金增长替代关系 wages pensions increase substitution

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Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68

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Journal of Business Administration Research 2019年第1期2卷 45-53页

作者： Michael J.Gallagher Emily F.Gallagher DeSales University 2755 Station AvenueCenter ValleyPA 18034USA Axalta Inc.4601 Allegiant StreetCenter ValleyPA 18034USA

This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these *** financial statements were picked on a random basis from the Electronic Municipal Market Access[1]*** is a research and data retrieval system of the Municipal Securities Rulemaking Board(MSRB).The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these *** paper was developed as a result of the requirement by GASB to“recognize their long-term obligation for pension benefits as a liability for the first time,and to more comprehensively and comparably measure the annual costs of pension benefits”[2].The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30,2015 and restated the financial statements for the fiscal year ended June 30,*** effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred *** of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school *** ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet,increased current recognition of pension expenses,and a possible interest rate *** of these effects are illustrated in this *** is at a time where many people are questioning the performance of many of the school districts.

关键词： pensions Governmental accounting Government Accounting Standards Board Concept Statement#68

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