摘要
养老金收支缺口和隐性债务是影响城镇基本养老金筹集的主要原因,分析其构成的主要因素:覆盖率、抚养比、退休年龄、年龄构成、养老金替代率、平均工资增长率和利率等,利用养老保险精算模型并结合陕西省城镇基本养老保险有关数据,通过扩大覆盖面,建立部门协作、加大征缴力度和妥善处理隐性债务、做实个人账户的有效途径来解决基本养老金筹集问题。
The gap between the pension income and expense and IPD are the main tactors to intluence the funding of basic pension in the city. In order to perfect the effective ways to fund the basic endowment insurance pension in city of Shaanxi, this article makes analysis of its constructional main factors, such as the coverage rate, the rearing rate, the retirement age, the age composing, the substitution rate of pension, the average salary growth rate, the interest rate and so on, utilizes the actuarial model of endowment insurance with the reference of related data on basic endowment insurance in citys of Shaanxi and solves the problem of basic pension funding through the improvement of coverage rate, the construction of section cooperation, the enhancement of levy and the realization of personal account.
出处
《西安邮电学院学报》
2008年第2期57-61,共5页
Journal of Xi'an Institute of Posts and Telecommunications
关键词
收支平衡缺口
隐性债务
有效筹集
gap between income and expenditure
IPD
effective funding
