摘要
在对公平与效率内涵进行界定基础上,文章提出了一种公平与效率的测度方法:用养老金待遇的标准差系数度量公平,而用养老金替代率的标准差系数度量效率;从而能够对不同养老金制度的公平与效率进行定量评价,并为养老保险制度设计提供参考。同时,文章提出了养老保险公平与效率权衡理论;最优公平与效率组合的标准是:在保证所有职工参加养老保险都可以改善福利的基本前提下,实现公平最大化的目标。以一个统账结合的养老金制度为例,文章采用随机动态规划方法得到了该制度安排下最优公平与效率组合的数值解。
By the redefine of equity and efficiency implication,the article design a new the measuring method for pension insurance equity and efficiency by the coefficient of standard deviation of pension level and pension substitution rate.The research provides a new method to evaluat pension insurance equity and efficiency.The article also advances a theory about improving the pension insurance equity-efficiency trade-off.The optimal scheme is maximize the equity coefficient in a particular situation of all workers who participate the pension insurance can improve the welfare form.Thought cases of a simple social overall plan and individual account pension system,the article calculate the equity-efficiency trade-off numerical solution by the stochastic dynamic programming method.
出处
《数理统计与管理》
CSSCI
北大核心
2014年第5期761-769,共9页
Journal of Applied Statistics and Management
基金
中央高校基本科研业务费资助(CDJSK100039)
教育部人文社会科学研究青年基金项目资助(10YJC840076)
国家社会科学基金项目资助(11CJY107)
关键词
养老保险
公平
效率
权衡
Pension insurance
equity
efficiency
trade-off
