移动平均法计算企业职工养老金替代率的JAVA实现  

The Calculation of The Enterprise Pension Substitution Rate of Moving Average Method Based on JAVA

作　　者：程黄金[1] 史艳琼[1] 陈伟[1] 

机构地区：[1]淮南联合大学基础部,安徽淮南232038

出　　处：《合肥学院学报（自然科学版）》2014年第3期41-44,52,共5页Journal of Hefei University :Natural Sciences

基　　金：安徽省高校自然科学研究项目(KJ2013B255);淮南联合大学2011年校级质量工程项目"卓越技能型人才培养模式创新实验区"资助

摘　　要：影响养老保险基金收支平衡的主要因素之一是替代率.采用移动平均法得到企业职工平均工资的趋势值,并结合养老金计算的经验公式,用JAVA程序实现了养老金替代率与收支平衡点的计算,为国家确定养老金的目标替代率和养老保险制度的改革提供了理论依据.The impact of the balance payments of endowment insurance fund is one of the main factors for generation rate. Using moving average method to get the average wage of workers in enterprises of the trend,and the empirical formula is combined with the pension calculation,the calculation of pension replacement rate and the balance point by using the JAVA program, and provides a theoretical basis for the country to determine the reform of pension replacement rate and pension insurance system.

关 键 词：养老金替代率 移动平均法 职工年平均工资 

分 类 号：C812[社会学—统计学]