摘要
养老金的工资替代率对养老金的支出规模和养老社会保险的缴费率都有着决定性的意义。确定养老金工资替代率的关键在于确定合理的养老金工资替代率上下限。目前确定养老金工资替代率上下限的方法不科学。本文认为,养老金工资替代率的下限应以居民的年平均消费性支出为标准,养老金工资替代率的上限应以居民的平均可支配收入为标准。
The wage substitute rate of pension is very important to the pension social insurance.Currently,the decision method of pension limit is not scientific.Author thanks,the lower limit of wage substitute rate of pension must be the average consume expenditure,the upper limit must be the habit＇s average controllable income.
出处
《特区经济》
北大核心
2007年第6期152-153,共2页
Special Zone Economy
关键词
养老金
养老社会保险
替代率
pension
pension social insurance
substitute rate
