企业退休职工养老金制度的改革  

The Reform of Retired Workers' Pension System

作　　者：王理峰[1] 石艳玲[2] 

机构地区：[1]南京铁道职业技术学院社科部,江苏南京210015 [2]东南大学数学系,江苏南京210096

出　　处：《四川职业技术学院学报》2012年第4期8-11,共4页Journal of Sichuan Vocational and Technical College

摘　　要：本文在合理的简化假设下,用logistic模型预测出山东省职工未来的年平均工资.继而由某企业2009年各年龄段月平均工资结合全省职工的年平均工资增长率,估算出未来该企业各个年龄段的月平均工资.根据养老金的计算方法,我们分别建立了刚退休时养老金的计算模型、退休若干年后养老金的收支平衡模型,分析出不同缴费情况下养老金的替代率、养老金的收支平衡与缺口情况,最后提出了既达到目标替代率又收支平衡应采取的措施.Under the reasonable simplifying assumptions, this paper uses logistic model to predict the average annual salary of Shandong Province＇s workers, then Combines a company＇s average monthlywageof all age groupsin 2009 withthe average annual growthrate ofwagesofthisprovince, we estimate the company＇s future average monthly wage of all age groups. Based on the pension calculation method,we set up the pension calculation model and break-even model of Retirement for some years, then we analyzes the replacement rate,break even and the gap of the pension under the different payments. Finally, we propose the measures to achieve the target replacement rate and breakeven.

关 键 词：Logsitic模型 折现 替代率 收支平衡 

分 类 号：C913.7[经济管理]