CAJ | 학술논문

选取湖北省6个有代表性的县区作为研究对象，通过构建保、险精算模型对城乡居保目标替代率作出测算。然后运用ELES模型对城乡居保舍意替代率作出测算，通过二者比较发现：城乡居保提供的保障水平只能满足部分选择较高缴费档次且缴费年限较长的居民年老时的基本生活需要；对其他尢部分城乡居民而言，无法保障其年老后的基本生活。建议适时提高缴费标准的下限和上限，落实好多缴多补、长缴多补政策；建立城乡居儇基础养老金正常调整机制；探索并尽快出台城乡居保个人账户基金投资运营办法；重视土地保障和家庭保障的作用。
선취호북성6개유대표성적현구작위연구대상，통과구건보、험정산모형대성향거보목표체대솔작출측산。연후운용ELES모형대성향거보사의체대솔작출측산，통과이자비교발현：성향거보제공적보장수평지능만족부분선택교고격비당차차격비년한교장적거민년로시적기본생활수요；대기타왕부분성향거민이언，무법보장기년로후적기본생활。건의괄시제고격비표준적하한화상한，락실호다격다보、장격다보정책；건립성향거현기출양로금정상조정궤제；탐색병진쾌출태성향거보개인장호기금투자운영판법；중시토지보장화가정보장적작용。
This paper selects six representative counties in Hubei province as the research object, builds an actuarial model to measure and calculate the objective replacement rate and uses ELES model to measure desirable replacement rate of urban-rural residents＇ social endowment insurance. By comparing the two replacement rates, it is found that the security level that urban-rural residents＇ social endowment insurance provides can only meet basic survival needs of part old-age residents who select higher pay grade and pay for longer years; it can not meet basic needs of the rest old-age residents. So, the paper gives the following suggestions： timely improve the lower and upper limit of payment standard; make the policy workable that the more pay, the more subsidy, the longer pay, the more subsidy; build regular adjustment mechanism for basic pension of urban-rural residents of social endowment insurance; explore and produce the investment and operation method of personal account funds as soon as possible ; attach great importance to the role of land security and family endowment.