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中国城镇职工社会统筹账户的支付能力研究 被引量:1

Solvency Research on Urban Employees’ Social Pooling Account in China
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摘要 养老保险账户的支付能力影响养老保险制度的可持续性发展。通过建立我国养老保险制度改革前后社会统筹账户的缴费积累和养老金领取的精算模型,对不同收入水平职工社会统筹账户的支付能力进行比较研究。研究表明:改革后扩大的社会统筹账户不足以应对基础养老金水平的待遇变化,社会统筹账户的支付能力被削弱,支付缺口呈现扩大趋势。政府在采取有效遏制提早退休现象、逐步提高法定退休年龄等政策外,应加大财政补贴力度来增强社会统筹账户的支付能力。 Solvency of endowment insurance account effects the sustainable development of endowment insurance system. This paper makes a comparative study on social pooling account' s solvency of employees in different wage level before and after China' s endowment insurance system reform by constructing the actuarial model of payment accumulation and retirement pension payoff. The results show that the enlarged social pooling account is not enough to cope with the change of basic pension level after reform and that the reform undermines the solvency of social pooling account and enlarges the payment gap. Besides the policies such as containing the phenomenon of early retirement and gradually raising the mandatory retirement age, the government should increase financial investment to strengthen the social pooling account' s solvency.
出处 《江西财经大学学报》 CSSCI 北大核心 2009年第6期29-34,共6页 Journal of Jiangxi University of Finance and Economics
基金 浙江省劳动保障科学研究课题"我国城镇职工养老金水平的性别差异分析" 浙江财经学院校级重大课题"性别视角下中国养老保险制度改革前后的比较研究"(2009YJZ08)
关键词 城镇职工 养老保险制度 社会统筹账户 支付能力 精算模型 Endowment insurance System reform Social pooling account Solvency Actuarial model
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