| 中国个人账户养老金制度的协调机制研究 |
| |
| 引用本文： | 张勇,王美今.中国个人账户养老金制度的协调机制研究[J].南方经济,2008(1):27-42. |
| |
| 作者姓名： | 张勇 王美今 |
| |
| 作者单位： | 中山大学岭南学院,广州,510275 |
| |
| 基金项目： | 教育部人文社会科学青年基金项目(06JC790043)，广东省自然科学基金博士启动项目(06300499)的资助 |
| |
| 摘 要： | 如何规划一种既能提供合理养老保障水平、又具有财务可持续性的个人账户养老金制度,已成为继"空账"之后急需解决的问题。本文通过构建具有可继承性的个人账户精算模型,发现当前个人账户制度无法使养老金水平与财务支付能力达到协调。为此,本文在不违背产权私有性和正向激励原则的前提下,通过调整养老金增长率参照系和继承方式对当前个人账户制度进行了改进。实证分析表明,改进模型不仅提高了养老保障水平,而且更具协调性、稳健性和可操作性。
|
| 关 键 词： | 个人账户 协调机制 精算等价 |
| 文章编号： | 1000-6249（2007）001-0027-016 |
On the Harmonization Mechanism of Chinese Individual Retirement Account System |
| |
| Yong Zhang,Meijin Wang.On the Harmonization Mechanism of Chinese Individual Retirement Account System[J].South China journal of Economy,2008(1):27-42. |
| |
| Authors: | Yong Zhang Meijin Wang |
| |
| Institution: | Yong Zhang Meijin Wang |
| |
| Abstract: | It is important to develop an Individual Retirement Account (IRA) with adequate pension and solvency. We construct the IRA's actuarial model by incorporating the heritage, modify the formula of the devisor factor, and derive the conditions on solvency or insolvency. Furthermore, we find the shortcomings of present IRA, which can not give consideration to both solvency and pensions. Therefore, we optimize the harmonization mechanism of Chinese IRA. The positive outcomes show that the modified IRA model behaves better than the present one after adjusting the heritage ratio and growth rate of pension. |
| |
| Keywords: | Individual Retirement Account (IRA) Harmonization Mechanism Actuarial Fairness |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
