我国基础养老金激励性的精算评价与测度

An Actuarial Evaluation and Measurement for the Incentives of China's Basic Pension System

本文提出缴费给付的精算现值比指标可以用来度量我国基础养老金激励强度。然后在各种假定的情形下,对该指标进行了实际测算。得出个人工资相对于社会平均工资水平、个人工资增长率、社会平均工资增长率、利率、缴费年限与精算现值比和激励性的变动关系。最后根据测算的结果对当前的基础养老金制度激励性和相关问题进行了简单评析并提出政策建议。

This paper first presents an indicator called actuarial present value ratio of contribution and benefit to measure the incentives of the China’s basic pension system.Then in a variety of hypothetical circumstances,this paper calculates the actuarial present value ratios.Then the author finds the relation between the accentual present value ratios or the size of incentive and individual salary paying the fee relative to average wage level of society,including individual salary growth rate,average society salary growth rate,interest rate,number of payment years.Finally,according to the results of calculations based on the current pension system and related issues,the author gives a simple assessment and policy recommendations on current basis pension system.