摘要
养老保险政策的两个重要方面是可持续性和保障性,可持续性体现为基金的充足性,保障性则体现为未来养老金待遇的替代水平。本文尝试运用精算分析方法,建立一个多变量精算模型,在不同的利率和工资增长率假设条件下,对以北京市为代表所实行的独立型养老保险政策的统筹基金充足性、未来养老金给付的替代水平等方面进行全面的测算和比较,以判断现行政策是否具有可持续性和保障性,文章最后还根据测算结果给出了相应的政策建议。
The two most important aspects of endowment insurance policy are sustainability and indemnification. The sustainability of endowment insurance policy is represented by the abundance of fired, while indemnification is manifested by the substitution level of the future pensions. This paper utilizes the actuarial method containing two variables to analyze and compare the abundance of independent endowment insurance fund and the substitution level of the future pensions. The aim is to judge whether the current policies are sustainable or not and whether it can really act as the safeguard net for peasant workers. Finally, the author puts forward the policy advices based on the result of the measurement.
出处
《广东外语外贸大学学报》
2008年第5期34-36,共3页
Journal of Guangdong University of Foreign Studies
基金
广东外语外贸大学校级青年项目资助
项目编号:GW2006-Q-005
关键词
农民工养老保险
可持续性
保障能力
independent endowment insurance for peasant workers
sustainability
indemnification
