养老金替代率

因此，一国根据自己的经济发展水平确定适宜的养老金替代率具有重要意义。

Thus , determining the appropriate pension replacement rate according to the level of economic development is important to one country .

而养老金替代率是养老保险水平的基本指标，在衡量养老金慷慨度上具有标志性的地位。

The pension replacement rate which has iconic status in measuring pension generosity is the basic indicator of the level of pension insurance .

本文通过建立模型，分别在税前列支和EET税制条件下，对养老金替代率、缴费率和销售净利率之间的关系进行计量分析，并结合浙江制造业进行实证分析。

Under the conditions of before tax-pay and EET , this article sets models to analyze the relation of substitute rate , pay rate and retained profits rate . Then , author use the model to analyze the financial feasibility combining with the manufacturing in Zhejiang province .

养老金替代率对私人储蓄的影响：一个理论模型

Effect of Pension Replacement Rate on Private Savings : a Theoretical Model

有关基本养老金替代率需澄清的几个问题

Some Problems to be Clarified About the Return Rates of Essential Pension

基本养老金替代率优化分析

An Analysis of Optimum Substitution Rate of Basic Pension

基于帕累托优化的基本养老金替代率测算

Counting the Substitution Rate of the Basic Pension Based on the Pareto Improvement Model

养老金替代率的自动调整机制研究

Study on Automatic Adjustment to Replacement Rate

第一章介绍了养老保险制度的相关概念和基本理论，包括基本养老保险、养老金替代率和养老金替代率适度水平。

Chapter One introduces related conceptions and the basic theories of social pension insurance system .

养老保险金替代率研究养老金替代率的灵敏性分析

On Substitute Ratio of Retirement Pension The Sensitive Analysis of the Substitution Rate of Old Age Insurance

将两者加总得出了未来总和养老金替代率的发展趋势。

Add the two rate together we get the development of the sum replacement rate in the future .

第二章对吉林省城镇基本养老保险制度及养老金替代率进行了一般分析。

Chapter Two describes the fundamental circumstances of the pension insurance institution and the substitution rate of Jilin province .

个人账户与个人所得税激励联动对养老金替代率的影响

Impact of the Substitution Rate of Individual Account Based on Linkage Between Individual Account Pension and Individual Income Tax

最优养老金替代率的确定是养老保险领域中的一个重点和难点，具有很强的理论性；同时也是一个重大的政治、经济和实践问题。

There are both importance and difficulty in determining the optimum basic pension substitution in political , economic and practical terms .

为了证实这种损失，笔者以退休当年养老金替代率为目标变量，从社会保障精算角度进行测算。

In order to confirm the loss , the author calculates retirement pension replacement rate from the perspective of social security actuarial method .

企业年金的建立和发展具有十分重要的作用：第一，提高养老金替代率。

The function of setting up and development of occupational pension is very important . First , it can increase the percentage of replacement of pension .

在养老保险范畴内，养老金替代率是衡量养老保障水平的一个概念，是退休人员养老金与职工工资的比率，既与社会收入水平相关，又影响着养老金支付水平。

Pension replacement rate , a concept for measuring the security level of pension , is the ratio of retirees ' pension to employees ' wage .

适当降低退休时养老金替代率，提高养老金的年增长率是目前合理的政策调整取向。

Reducing the substituting rate of the pension properly while retiring , and raising the annual growth rate of pension is reasonable choice to adjust present policy .

第三章建立了养老金替代率的精算模型，并研究了一些模型参数与养老金替代率的相互关系，以及这些参数对养老金替代率的影响。

In Chapter There , the actuarial model of pension substitution rate was set up , the interrelationship of some model ratios and the rate is also studied .

应根据重庆市老龄化及退休年龄及时调整养老保险金的支付条件和支付标准，提高养老金替代率。

Therefore , according to the trend of increasing numbers of elderly people , the terms and standards of insurance money should be timely regulated in order to increase replacement rate of pension .

从各国实践情况看，无论是隐性债务，还是转轨成本，都可以通过提高缴费率，推迟退休年龄、调整养老金替代率、严格领取条件等技术手段适度缩减。

Both implicit debt and transition costs can be properly reduced by increasing contribution ratio , extending retirement ages , adjusting pension replacement ratio , tightening pension benefits receiving criteria , and other technical methods .

在中国养老保险制度改革过程中，应该根据经济和人口的特征以及变化趋势，对养老金替代率、缴费率、退休年龄等参数进行调整，以保证养老保险制度的合意性。

In the process of reform of Chinese pension system , the acceptability of the new pension system requires adjustment of replacement rate , contribution rate and retirement age in accordance with economic and population features and development trend .

调研表明，北京市基本养老保险态势为两低两高，即基金支付安全系数低，养老金替代率低，职工负担系数高，职工参保率高。

It is shown by the research that Beijing basic endowment insurance is displaying a tendency of low safety factor of fund repayment , low substitution to retirement pension , high employee burden , high employee endowment insurance ratio .

在个人账户模拟时提出了标准人的概念，计算了收益率分别为4%和6%时的个人账户养老金替代率。

In simulation of personal pension accounts the concept of a standard person was introduced . The replacement rate of the personal account of an average person was also simulated assuming the real return of 4 % and 6 % .

文章推导出了企业职工养老金替代率的计算公式，对影响替代率的五个因素分别进行了灵敏性分析，给出了替代率的最佳可行区域。

The author derives the formula for calculating the substitution rate of the labor ′ s old age insurance , analyses the sensitivity of the factors which influence the rate and then indicates the rate ′ s best feasible region .

之前学者对养老金替代率的研究大多是从高度理想化的假设条件下建立模型确立养老金替代率的适宜水平，而本文是由具体的经济条件出发，理论分析替代率的合理水平。

Before scholars study the pension replacement rate mostly from models under highly idealized assumptions , thus establish an adequate level of pension replacement rate . But starting from the specific economic environment , this paper theoretically analyzes consensual replacement rate level .

养老金替代率是基本养老保险制度的一个重要指标。它不仅影响着基本养老保险基金的正常运行，而且也反映了养老保险制度对退休职工生活的保障程度。

Pension substitution rate is an important indicator of pension insurance , not only because it effects the operation of the basic pension insurance fund , but also it reflects the living standard that the insurance pay and provide to the retired employees .

指出适度延后退休年龄特别是女性退休年龄是提高基本养老金替代率的可行办法，另外增加社保基金的境外投资比率并加强管理也是提高养老金替代率的可靠途径。

Point out that deferring retirement age especially female one is a feasible way to increase the substitution rate . Meanwhile , increasing the proportion of abroad investment and improving the management are the reasonable ways to raise investment rate of the endowment insurance fund .

分析表明，制度变迁将使资本量和产量增加，资本-产出比提高，利率下降，工资率上升；两类劳动者个人效用上升，养老金替代率上升，收入分配差距缩小；

Our analysis shows that after the institutional change , capital , output and capital-output ratio will rise , interest rate decrease and wage rate increase , individual utility improve and pension replacement rate rise , income distribution gap reduce and some transition price emerge ;

因此，在保障老年人基本生活水平的前提下，确定适度的养老金替代率水平，以确保养老金收支平衡，成为了城镇基本养老保险中的重要问题。

Therefore , on the ground of ensuring the aging people normal living condition , to probe the moderate pension substitution rate , which could balance the revenue and payment of pension funds , has become a serious problem on pension insurance system of urban .