企业职工个人账户养老金的财政负担与替代率

发布时间：2018-06-16 01:32

本文选题：城镇企业 + 养老保险　；参考：《财政研究》2016年07期

【摘要】：本文基于养老金测算的平行四边形框架,对我国企业职工基本养老保险不同年龄参保人群用未来法建立个人账户养老金财政负担及替代率的精算模型。通过养老金与缴费工资间的关系、人口的年龄性别分布情况估计工龄工资增长率,依据基准精算假设,测算了2015年初个人账户养老金的财政负担及其占参保人员缴费负担的个人账户养老金的比例。测得个人账户养老金替代率低于目标替代率,且存在性别差异。各因素对个人账户养老金财政负担的影响由强到弱依次为退休年龄、缴费率、计发月数、工资增长率、记账利率;退休年龄性别差异使各因素对个人账户养老金替代率的影响不尽相同。根据上述结果提出有利于减轻财政负担和提高养老金替代率的政策建议。
[Abstract]:Based on the parallelogram frame of pension calculation, this paper sets up an actuarial model of the financial burden and replacement rate of personal account pension for the different age groups of employees' basic pension insurance in our country by using the future method. Through the relationship between pensions and contributory wages, the age and gender distribution of the population estimates the rate of wage growth in service, based on a benchmark actuarial assumption, This paper calculates the financial burden of personal account pension and its proportion to the personal account pension of insured persons in the beginning of 2015. The replacement rate of personal account pension is lower than the target replacement rate, and there are gender differences. The influence of various factors on the financial burden of personal account pension is in turn the retirement age, the contribution rate, the number of months to be issued, the rate of salary growth, and the bookkeeping interest rate. The gender difference of retirement age makes the influence of different factors on the replacement rate of personal account pension is different. Based on the above results, some policy suggestions are put forward to reduce the financial burden and increase the pension replacement rate.
【作者单位】：中央财经大学中国精算研究院;中央财经大学保险学院社保精算研究中心;中央财经大学保险学院;
【基金】：国家社会科学基金一般项目(编号16BJY143) 北京市社会科学基金重点项目(编号15JGA023) 中央财经大学研究生科研创新基金资助项目(编号201509)的阶段性研究成果
【分类号】：F842.67

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