社会养老保险替代率评估模型的构建与运用  

Old-Age Insurance:Substitution Rate and its Model

作　　者：刘宁[1] 何铁彦[1] 

机构地区：[1]中国人民解放军军事经济学院,湖北武汉430035

出　　处：《兰州大学学报（社会科学版）》2005年第6期118-122,共5页Journal of Lanzhou University（Social Sciences）

摘　　要：合理、适度的养老保险替代率是社会养老保险制度发展的内在需求。本文融合了养老 保险宏观与微观主体两方面的“成本—收益”分析，通过对保险基金收支平衡、支出限制、保障效 益三方面的考察，建立了养老保险替代率评估模型，并运用这一模型对我国现行养老保险替代率 的合理性进行了评估。The present paper is a microscopic and macroscopic analysis of the cost-benefit relation of the substitution rate of the old-age insurance as required by the development of the social insurance system. Three aspects of the system are investigated： income-expenditure balance, expenditure restrictions, and consequential benefit. The paper ends with an objective appraisal of the assessment model that is currently adopted in China.

关 键 词：社会养老保险 替代率 评估模型 

分 类 号：F840.67[经济管理—保险]