摘要
本文就我国现行"统帐结合"基本养老保险模式下个人帐户养老金替代率测算过程中所基于的精算假设之不合适性问题进行了实证分析,推断出这些假设严重高估了投资收益率、低估了退休后的平均余命,从而使个人帐户替代率严重高估,使基本养老金替代率严重高估。为此作者提出了相应的改进建议。
This article studies some actuarial parameters which are used to determine the replacement ratio of pension on the Individual Account under the current Public： Pension System, deducts that the actual replacement ratio is about a third of the predetermined one, and finds out the main problems are the yield of Individual Account investment is highly valued and the average life expectation is seriously underestimated.
出处
《预测》
CSSCI
2008年第6期30-34,共5页
Forecasting
基金
国家自然科学基金资助项目(70573067)
关键词
基本养老保险
个人账户
养老金替代率
精算假设
public pension
individual account
replacement ratio of pension
actuarial assumption
