新农保个人账户设计的改进：基于精算模型的分析

根据国务院《关于开展新型农村社会养老保险试点的指导意见》，对新农保个人账户的精算结果表明：（1）采取固定额度缴费，个人账户积累基金将会累退式增长，且在缴费超过30年后，会出现缴费时间越长，替代率越低的现象；（2）大龄参保农民如果选择较低档次缴费，个人账户养老金基本起不到保障作用；（3）政府对个人账户的缴费补贴机制，不足以激励参保农民在经济条件许可的情况下，选择较高档次参保。基于此，应以固定费率取代固定额度缴费；建立缴费补贴的激励机制，引导大龄参保农民选择较高档次缴费；给予个人账户基金合理的计息利率；建立弹性领取养老金年龄机制。本文均通过精算模型对上述改进建议进行了模拟测算。

Policy Suggestions for Individual Account of the New Rural Old-age Insurance Based on Actuarial Models

Based on the Guidelines on Launching Pilot Projects of New Rural Old-age Insurance(NROI) issued by The State Council,the paper builds up an actuarial model to evaluate individual account of the NROI.The result indicates that,1) If contributions stay at fixed amounts,the individual account fund would increase regressively and even worse,the replacement rate would reduce by payment years when the payment period exceeds 30 years.2) The individual account pension would not be enough to protect minimum living if...