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人口老龄化已经成为一个世界性的问题,它对宏观经济和社会等诸多方面都带来了实质性的冲击,这种冲击具有时间上的持久性和空间上的广泛性,其中养老金制度体系面临的冲击和挑战首当其冲。在人口老龄化的冲击下,现收现付的养老金制度体系迫切要求进行根本性的变革。通过一个代表性个体的精算平衡模型,对个人账户养老金替代率的相关影响因素进行实证研究;应从提高个人账户养老基金收益率、退休年龄和个人账户缴费率三个方面入手,以实现个人账户养老金制度的可持续发展。
The aging of population has become a worldwide problem. It has had a substantive impact on many aspects such as the macro-economy and the society. The impact is persistent in time and space-based. Among them, the pension system Shocks and challenges are the first to be faced. Under the impact of the aging population, the pay-as-you-go pension system urgently requires radical changes. Through the actuarial balance model of a representative individual, this paper conducts an empirical study on the related factors of the pension replacement rate of individual accounts. It should start with three aspects: raising the rate of return of the pension fund, the retirement age and the individual account payment rate in order to realize the personal account The sustainable development of the pension system.