摘要
现行的中国养老保险制度是"统筹账户和个人账户"相结合的部分积累模式。其中,个人账户不具备代际内收入再分配的功能,属于私人商品。个人账户缴费率的高低不仅影响到个人当期的可支配收入,而且间接影响到其退休后生活水平的高低。现行养老保险制度下的个人账户缴费率只能保障退休人员10年的生活,而目前男女退休职工的算术平均余命已接近17年,因此,随着人均寿命提高且不断延长,如果不能及时调整个人账户缴费率,那么退休人口将面临着因长寿带来的生活无保障的情况。本文则通过以现有的理论研究为基础进行合理测算,力求得出基于人均寿命提高调整个人账户缴费率的理论依据和政策依据。
China＇s present endowment insurance system is built on the partial accumulative mode which includes social pool and personal account.Individual account doesn＇t have the function of intra-generational income redistribution and belongs to private goods in nature.The contribution rate level of personal account not only affects citizen＇s disposal income presently,also affects their future basic life and expectation.According to current pension insurance system,the contribution rate of personal account can only provide the retired with ten year＇s basic life security.As average expectation of life increases,life expectancy at retirement is growing gradually and its average value of male and female employees is almost seventeen years at present.If the contribution rate of personal account were not properly adjusted by life expectancy at retirement,the retired facing longevity risk will fall into poor state.Based on existed research,this article aims to put forward the theoretical and policy basis of adjustment to the contribution rate of personal account by life expectancy at retirement.
出处
《特区经济》
北大核心
2010年第10期126-128,共3页
Special Zone Economy
关键词
人均寿命
平均余命
养老金个人账户
缴费率
Average life expectancy
life expectancy at retirement
personal account
the contribution rate
