摘要
本文根据企业年金的积累与领取原理,深入分析影响企业年金替代率的因素并建立了企业年金替代率模型。在统计多项实际经济数据的基础上,对各因素进行了合理的参数设定,在较大范围内对各因素进行了替代率测算,分别得到五个因素的敏感性程度。最后,根据定量分析结果得出提高投资收益率和年金缴费率是提高年金替代率的重要途径的结论。
On the basis of accumulating and drawing principles of occupational pension, this paper deeply analyzed the factors which affect the substitution rate and built an occupational pension substitution rate model. Based on counting several actual economical data, rational parameters were set for each factor. Then substitution rate variation and sensitive degree of each factor were estimated in a relative large range calculating. Finally, according to the quantitative analysis result, this paper draws conclusion that increasing investment yield and pension contribution rate are important ways to enhance substitution rate of occupational pension.
出处
《经济管理》
CSSCI
北大核心
2010年第10期140-144,共5页
Business and Management Journal ( BMJ )
基金
中国劳动关系学院院级科研项目"企业年金替代率模型构建与敏感性分析"(09YQA009)
关键词
企业年金
替代率
敏感性分析
occupational pension
substitution rate
sensitivity analysis
