摘要
从我国实行社会统筹与个人账户相结合的基本养老保险制度以来,对个人账户的月领取额由个人账户的累积额除以120的法律规定,不断有人提出质疑。文章综合研究了决定该除数的两个因素———个人账户养老金给付年限和养老金工资替代率,最后得出的结论是:个人账户政策中的除以120是合理的。
Since the establishment of the basic personal retirement pension system combined with overall social planning with personal accounts in China, people continuously have questioned the provision term that the monthly retirement pension from personal accounts be the accumulation of personal accounts divided by 120. This paper synthetically studies the two important factors which decide the divisor, the payable years of the personal accounts and the rate of wage substitution, and finally draws the conclusion that it' s reasonable for the divisor to be 120 in the provision term.
出处
《统计与信息论坛》
2005年第6期21-24,共4页
Journal of Statistics and Information
关键词
个人账户
给付年限
工资替代率
Personal accounts
The payable years
The rate of wage substitution.