CAJ | 학술논문

本文引入修正的两期世代交叠模型,根据中国东部、西部、中部与东北的区域划分,结合6种情景模拟,研究确定了15％养老保险最优缴费率水平,从而为城镇企业缴费率的动态调整优化提供了福利经济效率标准.基于第六次人口普查数据,构建了城镇社会统筹养老金精算平衡模型,设计了企业缴费率动态调整优化路径.这一调整路径可以实现企业缴费率向15％福利最大化标准渐进收敛,能够达到养老保险制度内部效率与外部效率的统一.
본문인입수정적량기세대교첩모형,근거중국동부、서부、중부여동북적구역화분,결합6충정경모의,연구학정료15％양로보험최우격비솔수평,종이위성진기업격비솔적동태조정우화제공료복리경제효솔표준.기우제륙차인구보사수거,구건료성진사회통주양로금정산평형모형,설계료기업격비솔동태조정우화로경.저일조정로경가이실현기업격비솔향15％복리최대화표준점진수렴,능구체도양로보험제도내부효솔여외부효솔적통일.
This paper studied and identified 15% optimal contribution rate level of pension insurance, introducing the modified two overlapping generations model in accordance with the regional division of China and combining six kinds of scene simulation. It provides the welfare economic efficiency standard for the dynamic adjustment and optimization to urban enterprise contribution rate. Based on the sixth national census data, the urban social pooling pension actuarial balance model was established, and the dynamic adjustment and optimization path of enterprise contribution rate was also designed. This path will realize the goal that the adjustment and optimization of enterprise contribution rate can be the asymptotic convergence to 15% welfare maximization criterion, and achieve the internal efficiency and external efficiency of pension insurance system.