CAJ | 학술논문

本文依据我国最新的基本养老保险政策，采用精算方法构建了基本养老保险参保模型，对参保人的行为模式及影响因素展开分析；同时，还对缴费比率、退休年龄、个人账户记账比例、个人账户记账利率等政策变化对参保行为的影响进行了政策模拟。研究结果表明，在现行制度安排下，基本养老保险制度本身吸引力较低；在自愿参保方式下，大多数人将不愿意参保；同时，政策模拟结果表明降低缴费率与其他方式相比更：能提高吸引力。
본문의거아국최신적기본양로보험정책，채용정산방법구건료기본양로보험삼보모형，대삼보인적행위모식급영향인소전개분석；동시，환대격비비솔、퇴휴년령、개인장호기장비례、개인장호기장리솔등정책변화대삼보행위적영향진행료정책모의。연구결과표명，재현행제도안배하，기본양로보험제도본신흡인력교저；재자원삼보방식하，대다수인장불원의삼보；동시，정책모의결과표명강저격비솔여기타방식상비경：능제고흡인력。
According to the latest Basic Endowment Insurance policy, the paper builds a participation model of endowment insurance to analyses the participator＇ s behavior by the actuarial science. The model calculates the probability of people participation in the Basic Endowment Insurance. The model also simulates the output of policies influence on the participation behavior. The study indicates that, seldom persons will participate in the Basic Endowment Insurance at present condition, and the tax rate has the most significant effect on the participation rate of Basic Endowment Insurance.