摘要
企业年金在多支柱养老保险体系中发挥着越来越重要的作用.以个人账户为研究对象,为我国企业年金建立了精算平衡模型.文章在精算平衡模型的基础上,运用模拟的方法,对企业年金的缴费率进行了测算分析.并根据模拟的结果,对2004年5月1日开始实施的《企业年金试行办法》中缴费率的规定进行了讨论,为企业年金的发展和政策制定提供了建议.
The occupational pensions are playing a more and more important role in the system of multi-pillar pension security system. Aiming at individual account, the paper establishes an actuarial equivalent model for Chinese occupational pensions. Based on the actuarial equivalent model, we analyze the contribution rate of occupational pensions using the simulation method. According to the result, the paper further discusses the contribution rate stated in the Testing Method of Occupational Pensions, which was implemented on May 1, 2005. The conclusions can contribute to the development of the Chinese occupational pensions and establishment of policy.
出处
《管理科学学报》
CSSCI
北大核心
2006年第3期68-73,共6页
Journal of Management Sciences in China
关键词
企业年金
精算平衡模型
模拟
缴费率
occupational pensions
actuarial equivalent model
simulation
contribution rate
