摘要
文章运用精算模型比较了收益率波动条件下,基础养老金和个人账户对参与者的经济影响差异,并对我国基本养老保险替代率现行政策进行了实证检验,发现:(1)由不同收益率,可确定不同收入群体对基础养老金和个人账户的偏好差异,从而为不同收入水平人群实施替代率结构调整提出分类标准。(2)收益率较低时提高退休年龄,个人账户激励效果强于基础养老金,因此在收益率波动状况下,提高退休年龄并增加个人账户份额不失为恰当选择。
The article compares the incentive differences of participants between basic pension and individual accounts under the conditions of the fluctuations in yield,and take a empirical testing to China＇s current policy,found that：（1） By different rates of return,we can determine the preferences differences of different income groups in basic pension and individual accounts,and propose classification criteria for distinct adjustment of the structure of replacement rates.（2） When the yield is low,raising the retirement age,incentive effects of individual accounts is better than the basic pension＇s.It is appropriate that raising the retirement age and increasing the share of individual accounts when the yield fluctuates.
出处
《人口与经济》
CSSCI
北大核心
2010年第1期48-55,共8页
Population & Economics
关键词
收益率波动
基本养老保险
替代率结构
the fluctuation in yield
elementary pension
structure of replacement rate
