基金模式下养老金问题的研究

Research on Pension Problems in Fund Mode

在基金模式下,构建了养老金问题基本模型,研究了养老金问题中主要涉及的参数、个人养老金账户发放因子和替代率水平,并得出在不同年龄退休时的平均余命.在此基础上计算了相应的个人养老金账户发放因子,并模拟出不同报酬率下的个人养老金账户的替代率水平.研究结果表明,应根据养老金的缴费年限及银行利率适时调整养老金账户发放因子,实现个人养老金账户替代率水平的提高,并提出了实施的具体方案.

Basing on the fund mode,a model of the pension problems was constructed,the parameters,individual pension account divisor factor and substitution rate were studied,draw residual life in different retirement age was got,the corresponding individual pension account divisor factor was calculated,the different the individual account substitution rate was simulated.The results shows that pension account issue factor according to pay pension term and bank interest rates shouldtimely adjust in order to improve the individual account replacement level.