| 基金积累制应用于新型农村社会养老保险制度的可行性研究 |
| |
| 引用本文： | 刘昌平,谢婷.基金积累制应用于新型农村社会养老保险制度的可行性研究[J].财经理论与实践,2009,30(6). |
| |
| 作者姓名： | 刘昌平 谢婷 |
| |
| 作者单位： | 武汉大学,社会保障研究中心,湖北,武汉,430072 |
| |
| 基金项目： | 2005年国家自然科学基金重点项目《中国补充养老保险制度研究》，2007年国家社会科学基金青年项目《中国基本养老保险基金缺口测算与财政保障能力研究》 |
| |
| 摘 要： | 城镇基本养老保险制度改革和各地新型农村养老保险试点的实践经验以及基金积累制个人账户制度的特点业已证明,我国新型农村社会养老保险制度应采取基金积累制个人账户模式作为主导模式.本文运用精算方法,构建了新型农村社会养老保险个人账户精算模型,测算出几种不同利率和投资收益率组合下各参保年龄的趸缴和年缴纯保费;通过分析个人账户养老金收入替代率的敏感性,找出替代率的影响因素,研究了个人账户待遇给付方案,据此提出政策建议.
|
| 关 键 词： | 农村养老保险 基金积累制 个人账户 |
The Feasibility of Application of Funded fully-Individual Account System to System Social Endowment Insurance at Chinese New Rural |
| |
| LIU Chang-ping,XIE Ting.The Feasibility of Application of Funded fully-Individual Account System to System Social Endowment Insurance at Chinese New Rural[J].The Theory and Practice of Finance and Economics,2009,30(6). |
| |
| Authors: | LIU Chang-ping XIE Ting |
| |
| Institution: | LIU Chang-ping,XIE Ting (Center for Social Security Studies,Wuhan University,Wuhan,Hubei 430072,China) |
| |
| Abstract: | Funded fully-individual account can be the major model of the New Rural Endowment Insurance System(NREIS) after considering the reform experiences of the pension insurance system in China.Based on the Actuarial theory,this thesis has put forward an actuarial model of the individual account of the NREIS,calculated the premium under various combinations of the interest rates and the rate of return on investment;analyzed the sensitivity of the substitute rate of the individual account,found the factors which i... |
| |
| Keywords: | Rural pension insurance Funded system Individual account |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
