CAJ | 학술논문

依据《企业年金试行办法》和《企业年金基金管理试行办法》,本文在解析企业年金替代率的基础上,构建了企业年金替代率的测算模型:并对我国2006~2031年男性和女性职工的企业年金替代率分别进行了预测;结果表明,在现行就业政策与企业年金管理办法下,我国企业年金替代率具有显著的性别差异,现行的企业年金制度对不同性别参保职工退休后生活水平的影响具有显著的差别。最后指出增加企业年金缴费率、推迟退休年龄是提高女性职工企业年金替代率的有效途径。
의거《기업년금시행판법》화《기업년금기금관리시행판법》,본문재해석기업년금체대솔적기출상,구건료기업년금체대솔적측산모형:병대아국2006~2031년남성화녀성직공적기업년금체대솔분별진행료예측;결과표명,재현행취업정책여기업년금관리판법하,아국기업년금체대솔구유현저적성별차이,현행적기업년금제도대불동성별삼보직공퇴휴후생활수평적영향구유현저적차별。최후지출증가기업년금격비솔、추지퇴휴년령시제고녀성직공기업년금체대솔적유효도경。
With reference of the definition of corporate pension in Regulations of corporate pension management and Regulations of corporate pension fund management,this paper constructed a model for the measurement of corporate pension replacement rate with data collected from the analysis of corporate pension replacement rate.It makes a prediction of corporate pension replacement rate of male employees and female employees between 2006～2031.The prediction results show that there is a distinguishing sex-differential ...