一个企业养老金数学模型  

On a Mathematical Model of Enterprise Pension

作　　者：朱莹[1] 李建龙[1] 张生华[1] 

机构地区：[1]扬州职业大学,江苏扬州225009

出　　处：《扬州职业大学学报》2011年第4期53-57,共5页Journal of Yangzhou Polytechnic College

基　　金：扬州职业大学科教研立项课题(11J04)

摘　　要：养老金是一种以货币形式支付的保险待遇,用于保障职工退休后的基本生活保障。建立养老金数学模型既要能达到目标替代率,又要维持养老保险收支平衡。本文通过合理的模型,结合对中国经济增长和工资增长合理的预测,作出了最简化、合理的假设。并运用函数分析的方法,比较好的解决了问题。The pension is a kind of insurance paid in monetary form, which is used to guarantee the basic needs of life when the worker is retired. Setting a mathematical model of pension should not only reach the goal replacement rate, but also maintain endowment insurance balance. This paper makes the most simplified and reasonable assumption by using proper models and combining with reasonable forecast of China＇s economic development and wage growth. Moreover, it comes up with better solutions to the problem by means of function analysis.

关 键 词：基础养老金 个人账户养老金 社会统筹账户 缴费比例 社会月平均工资 

分 类 号：F840.612[经济管理—保险]