摘要
社会统筹和个人账户相结合的部分基金积累制是我国社会养老制度改革的基本模式。在市场经济的条件下,随着利率、工资、物价水平、失业率以及人口寿命的变化,个人账户养老金的实际给付水平和方式也是随之变化的,客观上要求在它们之间建立一套正常的调整机制。因此,对退休人员实际待遇水平和相关因素的关系进行研究是非常有必要的。本文结合2003年中国统计年鉴有关数据,论证了当前养老制度中目标替代率的合理性;指出实现目标替代率的关键之一是工资增长率应和个人账户记账利率相等;同时指出当前制度中目标替代率下限过低,造成制度内的部分职工进入贫困救济范围;并采用精算模型中给付精算现值和缴费精算现值必须相等的原理,结合1990年全国从业人口生命表对个人账户的发放系数以及延长退休年龄对给付水平的影响进行了讨论。
The combination of the social pooling account and the individual account is the fundamental model in China, which is determined by the central government for social security system. Under the market economy, the substantial payment and methods in individual accounts are influenced with the change of interest, the increase of wage and price, the unemployment rate, and the future life expectancy. Therefore, to study the relationship among them is necessary. This paper confirms the rationality of the current substitution rate for pension based on the data from 2003 national statistics. The key to guarantee this rate in system is to make equal the growth of wage and the individual account interest. As the lower level of the substitution rate covers some areas of social poverty, some retired workers may need relief from the government because of their hard life. The pension distribution - level is variable with distribution coefficient and retirement age, thus it can be shown in the actuarial model on the basis of the 1990 national mortality table, on the principle of the equilibrium between the present value of the future benefits and the future contribution.
出处
《贵州大学学报（社会科学版）》
2005年第6期77-84,共8页
Journal of Guizhou University(Social Sciences)
关键词
替代
赡养率
个人账户
精算现值
年金系数
substitute rate
dependency rate
individual account
present value of actuarial
pension coefficient
