CAJ | 학술논문

本文在介绍了我国社会养老保险个人帐户改革、“老化”的退休政策和持续攀升的平均预期寿命等相关背景的基础上，计算退休年龄与个人帐户金额之间的定量关系，以及个人帐户用完以后，个人从社会统筹基金领取金额的性别差距。通过计算发现，女性早退休使得个人帐户终身交纳金额、个人终身领取的个人帐户养老金总额和个人帐户养老金月领取金额都少于男性；男性60岁退休社会统筹基金支付的养老金数量少于女性55岁退休而多于女性50岁退休。
본문재개소료아국사회양로보험개인장호개혁、“노화”적퇴휴정책화지속반승적평균예기수명등상관배경적기출상，계산퇴휴년령여개인장호금액지간적정량관계，이급개인장호용완이후，개인종사회통주기금령취금액적성별차거。통과계산발현，녀성조퇴휴사득개인장호종신교납금액、개인종신령취적개인장호양로금총액화개인장호양로금월령취금액도소우남성；남성60세퇴휴사회통주기금지부적양로금수량소우녀성55세퇴휴이다우녀성50세퇴휴。
Based on the introduction of the relative backgrounds of the personal account reform of the social pension insurance, the aging retirement policy and the continuously rising of the mean lifespan in our country, this essay introduced the quantitative relationship between the calculating of retirement age and the amount of money in personal account, and the gender gap in individual withdrawing social pooling amount when running out of personal account. According to the calculations, the author found that women＇s earlier retirement made them pay less lifelong payment amount in individual account and get less pension sum from their lifelong personal account and get less monthly-amount of personal account than men. The pension amount paid by social pooling amount when a man retires at 60 is less than a woman retires at 55, but more than a woman retires at 50.