【摘要】 利用年金理论并结合1997年国务院《关于建立统一的企业职工基本养老保险制度的决定》文件,得到我国职工在不同缴费年限下基本养老保险替代率精算模型,并利用该模型对基本养老保险替代率进行模拟分析.这对于明确我国当前基本养老保险替代率及完善基本养老保险政策具有重要的理论指导意义和实际应用价值.更多还原

【Abstract】 In this paper,using annuity theory and combining with State Department′s ’the decision of establishing consolidated corporation employee pension system’,the actuarial model of pension substitute rate with different contributing years to employees is derived;moreover,using this model,simulation is tested,which has important theoretical significance and practical application value to calculating substitute rate and completing the China pension policy.更多还原