城镇职工养老保险缴费比例测算分析  

Calculation and analysis on pension insurance payment scale of urban workers

作　　者：王巍 杨亚男 WANGWei;YANGYa-nan(School of Financial and Civil Management,Harbin University of Commerce,Harbin 150028,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,哈尔滨150028

出　　处：《哈尔滨商业大学学报（自然科学版）》2018年第3期354-358,384,共6页Journal of Harbin University of Commerce：Natural Sciences Edition

基　　金：教育部人文社会科学研究项目(12YJC790190);黑龙江博士后科研启动资助金(LBH-Q14094);黑龙江省哲学社会科学研究规划项目(17JYH07)

摘　　要：以个人效用和社会福利最大化为研究视角,以城镇职工和国有企业为研究对象,应用个人和单位的最优缴费比例测算模型,测算得到个人最优缴费比例为10.19%,高于现行水平2.19个百分点;单位最优缴费比例为18.81%,低于现行水平1.19个百分点.针对最优缴费比例结果进行敏感性分析,立足于现实需要和社会发展,适度提高个人缴费比例和降低单位缴费比例是可行的.mTaking the maximizing individual utility and social welfare as perspectives,regarding the urban workers and state-owned enterprises as the research object,applying the model of individual and unit optimal payment scale,it can be calculated that the individual optimal payment scale was 10. 19%,higher than the current level of 2. 19 percents,and the unit optimal payment scale was 18. 81%,lower than the current level of 1. 19 percents. Furthermore,the sensitivity analysis of optimal payment scale was realized. It was feasible to consider moderately increasing the individual payment scale and reducing the unit payment scale based on premise of practical needs and social development.

关 键 词：城镇职工 养老保险 个人缴费比例 单位缴费比例 

分 类 号：F241.2[经济管理—劳动经济]