企业退休职工养老金制度的分析与模型设计

Analysis and Model Design of Enterprise Retiree Pension System

以2011年全国大学生数学建模竞赛C题为背景,旨在研究企业退休职工养老金制度问题.通过合理的假设和推理,建立了城镇职工的年平均工资增长模型、养老保险基金的目标替代率和收支平衡模型,从中分析出维持收支平衡的影响因素,根据这些因素提出几点有效改革措施.

In the context of C problem of china undergraduate mathematical contest in modeling in 2011, the paper aims to study the enterprise retiree pension system. Through the reasonable hypothesis and inference, the pa- per sets up the growth model of average wage for one year of the town worker, the target substitute rate model and the revenue-expenditure balance model of endowment insurance fund, and analyzes the influencing factors of main- taining revenue- expenditure balance, and puts forward some effective reform measures according to these factors.