新型农村社会养老保险个人账户精算模型的优化选择

The Optimization Selection on Individual Account Actuarial Mode of New Rural Social Old-age Insurance

分析了个人账户不同缴费方式和养老金给付方式下的养老金替代率。结果表明:新农保个人账户采取按收入比例缴费、以变额定期给付方式支付养老金的精算模型较为科学合理;而新农保指导意见规定个人账户实行定额缴费,由参保人根据国家设定标准自主选择缴费档次,养老金的月计发标准为个人账户全部储存额除以139。因此,应从保持政策的连续性出发,依据农村居民人均纯收入增长等情况适时调整缴费档次,在条件成熟时,实现向按收入比例缴费、以变额定期给付方式过渡。

Analyzing the replacement rate of individual accounts pension under the different ways of pay and pension payment.The results showed that actuarial mode of new rural social old-age insurance was more scientific and reasonable taking according to proportion of income payment and variable amounts of regular payment of pension.While the guidance of new rural social old-age insurance did a regulation of individual account quota payment,the insured person chose the payment level according to the national set standards,the month pension standard was that individual account stores all was divided by 139.Therefore,we should adjusted pay grade timely on the basis of rural per capita net income under maintaining the continuity of policies and did a transition to proportion of income payment and variable amounts of regular payment of pension when conditions were ripe.