退休职工养老金制度改革的数学模型

Mathematical Model of Retiree Pension System Reform

通过理论和实证研究分析我国目前职工养老金的形式和未来发展模式,建立了职工养老金替代率的精算模型,并对职工养老保险基金收支平衡和基金缺口进行了研究分析,以山东省企业退休职工养老金为实例验证,对各相关变量进行灵敏度分析,合理性和实用性都比较好.

Through theoretical and empirical study of China’s current workers’pension form and future development model,this paper established employee replacement ratio of pension actuarial models.And employee payment balance of pension insurance fund and the fund gap were analyzed.Taking Shandong Province as an example to verify the enterprise pension of retired workers,and on the relevant variables to conduct sensitivity analysis,their rationality and practicability are better relatively.