| 中国企业职工养老保险替代率的实证研究——基于缴费确定型企业年金与基本养老金的对比分析 |
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| 引用本文： | 钱敏,石红梅.中国企业职工养老保险替代率的实证研究——基于缴费确定型企业年金与基本养老金的对比分析[J].经济与管理,2009,23(4):71-76. |
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| 作者姓名： | 钱敏 石红梅 |
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| 作者单位： | 1. 厦门大学,金融系,福建,厦门,361005
2. 厦门大学,公共事务学院,福建,厦门,361005 |
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| 摘 要： | 替代率是企业养老保险方案设计的关键参数,也是政府制定社会养老决策的关键因素之一.企业年金是多支柱养老保险体系的重要组成部分,关系到中国未来养老体系的健康发展.对养老保险替代率的研究发现,基本养老镏金与企业年金对参与人的经济影响并不确定,因此,制定养老金政策须考虑相关的限制条件,政策倾向应有所差异和侧重,以保证政策目标的实现.
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| 关 键 词： | 替代率 缴费确定型企业年金 基本养老金 |
A Quantitative Analysis on Replacement Ratio of Chinese Pension Insurance for Enterprise Employees |
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| Qian Min,Shi Hongmei.A Quantitative Analysis on Replacement Ratio of Chinese Pension Insurance for Enterprise Employees[J].Economy and Management,2009,23(4):71-76. |
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| Authors: | Qian Min Shi Hongmei |
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| Institution: | 1.Financing Department;Xiamen University;Xiamen 361005;China;2.School of Public Affairs;China |
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| Abstract: | The replacement ratio ane the essential parametric of programme design of enterprise's pension insurance and one of the essential elements of government making out the social pension policy.The enterprise annuity is the important parts of pension insurance system,which relates to the healthy development of China's futural pension system.We discover from the research of replacement ratio of pension insurance,the economic impacts of the public pension and enterprise annuity to participators are not certain.So... |
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| Keywords: | replacement ratio enterprise annuity of defined contribution public pension |
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