中国社会养老保险的替代率及其敏感性分析

Analysis on Sensitivity of Substitution Rate for Old Age Insurance of Chinese Society

基本养老保险替代率表示养老保险人在领取期的生活水平对领取前生活水平的替代程度。通过推导我国基本养老保险制度改革前后个人养老金替代率的模型,分析养老金缴费年限、参保时工资与当年全省职工平均工资比率以及其退休年龄对参保人养老金替代率影响的敏感性后发现,"做实做小"个人账户政策引入的激励机制效果明显,更加强调了个人在养老保险中的责任,弱化了其代内再分配效应,且在新的政策下适当延长退休年龄,有利于我国基本养老基金的积累和投资运营,以及提高个人退休后的收入水平。

The paper conducts a comparative study on the sensitivity of the substitution rate for old age insurance of Chinese society before and after the reform in China.It derives the formula for calculating the substitution rate for Chinese urban replacement ratio of old age insurance before and after the reform in China and analyses the sensitivity of the factors which influence the rate.