摘要
本文依据2009年国务院发布的《关于开展新型农村社会养老保险试点的指导意见》,运用保险精算的方法,构建出新农保替代率精算模型,并依据该模型对新农保替代率进行实证分析。通过分析提出以下建议:以农民人均纯收入作为缴费基数,实行比例费率制;鼓励农民尽早开始参保并保持长期缴费;鼓励参保农民选择较高的档次标准缴费;新农保个人账户基金应当在适当情况下进行市场化投资运营;继续强化土地保障和家庭保障的作用。
Based on the ＂Guidelines on Launching Pilot Projects of New Rural Social Old-age Insurance＂ issued by State Government in 2009, this paper uses actuarial method to build an actuarial model of the replacement rate of new rural social old-age insurance, and then makes a positive analysis on the replacement rate based on this model. According to the analysis, the author puts up with the following advice： Make the per capita net income of farmers a base payment, and run the proportional rate system; Encourage farmers to take part in the insurance as early as possible and to maintain long-term enrollment fee; Encourage the insured farmers to choose a higher pay grade; Personal account fund of new rural social old-age insurance should, when appropriate, be invested and operated market-oriented; Continue to strengthen the security effect of land and family.
出处
《经济管理》
CSSCI
北大核心
2010年第5期164-171,共8页
Business and Management Journal ( BMJ )
基金
教育部哲学社会科学研究重大课题攻关项目"新型农村社会养老保险制度研究"(09JZD0027)
关键词
新农保
替代率
精算模型
投资收益率
农民人均纯收入
new rural social old-age insurance
replacement rate
actuarial model
rate of return on investment
per capita net income of farmers
