【摘要】 本文通过构建企业职工养老社会保险的养老金个人账户和社会统筹账户精算模型,研究养老金个人账户和社会统筹账户缴费成本和养老金收益之间的关系,找出影响企业职工未来养老金收益的主要因素,并据此提出了一些政策建议。更多还原

【Abstract】 The paper constructs the actuary models of individual account and public account about employee pension program according to our country pension system. The models reflect the relation between costs of basic pension insurance and future basic pension income, which is helpful to find the main factors. And some good advices are given in the end.更多还原