新型农村社会养老保险个人账户给付月数的测算与分析

Calculation and Analysis of Individual Account Payment Period of the New Rural Old-Age Insurance System

新型农村社会养老保险法定个人账户给付月数的科学设计关系到农村居民的权益。通过建立新型农村养老保险个人账户给付月数的测算模型,并利用测算模型对法定养老保险个人账户给付月数进行测算,发现我国新型农村社会养老保险法定个人账户给付月数不合理。对新型农村社会养老保险个人账户给付月数进行调整可以遵循个人账户给付月数与农村居民平均余命变动相一致的原则,采取不同性别的农村居民设计不同个人账户给付月数的调整方法。

The design of individual account payment period of the New Rural Old-age Insurance System can affect the rights and interests of rural residents. This study establishes a calculation model for the individual account payment period of the New Rural Old-age Insurance System, the results of the study indicate that the statutory individual account payment period is not reasonable. The adjust- ment of individual account payment period can be done by following the principle of individual account payment period consistent with average life expectancy; and such a way of adjustment should be taken that different individual account payment period should be designed according to gender differences.