| 基于适度缴费的企业年金保障水平实证研究 |
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| 引用本文： | 徐颖,徐弥榆.基于适度缴费的企业年金保障水平实证研究[J].改革与战略,2011,27(10):143-146. |
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| 作者姓名： | 徐颖 徐弥榆 |
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| 作者单位： | 北京信息科技大学经管学院,北京,100192 |
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| 基金项目： | 北京市教委项目(SM201010772003); 北京市优秀人才基金项目(PYZZ090409001411); 管理科学与工程(PXM2011_014224_113513)资助 |
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| 摘 要： | 依据各行业的盈利能力分别测算各行业的年金适度企业缴费率；根据OLG两期模型测算个人最优年金缴费率；构建年金替代率模型，测算企业年金适度保障水平。研究表明：全行业有支付能力的企业年金缴费率约为6．36％；最优年金个人缴费率为5．94％；适度缴费率下企业年金的替代率为25．17％，优化年金缴费结构可以提高年金的养老保障程度；提高个人年金缴费税惠额度，可以鼓励和加快年金发展。
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| 关 键 词： | 企业年金 适度缴费 替代率 |
Empirical Analysis of Security Level About Enterprise Pension on Moderate Payment |
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| Xu Ying,Xu Miyu.Empirical Analysis of Security Level About Enterprise Pension on Moderate Payment[J].Reformation & Strategy,2011,27(10):143-146. |
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| Authors: | Xu Ying Xu Miyu |
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| Institution: | Xu Ying,Xu Miyu(Beijing Information Science & Technology University,Beijing 100192) |
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| Abstract: | Based on all kinds of models,moderate security level of enterprise pension are estimated and calculated.The research shows that: pension contribution rate of affordability enterprise is about 6.36%;the optimum payment rate of personal pension is 5.94%;The replacement rate of enterprise pension is 25.17%,optimizing the structure of payment could improve security level of enterprise pension;If tax incentives on personal pension will be given,the development of pension system would be accelerated. |
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| Keywords: | enterprise pension moderate payment replacement rate |
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