华南农业大学学报（社会科学版）
華南農業大學學報（社會科學版）
화남농업대학학보（사회과학판）
Journal of South China Agricultural University (Social Science Edition)
2015年
4期
114-123
,共10页
城乡居民基本养老保险%惠民制度%财政补贴%基金平衡%待遇调整
城鄉居民基本養老保險%惠民製度%財政補貼%基金平衡%待遇調整
성향거민기본양로보험%혜민제도%재정보첩%기금평형%대우조정
Basic Pension for Urban and Rural Residents%Benefit the People Policy%Fiscal Subsidies%Funding Balance%Treatment Adjustment
科学可持续的调待政策是城乡居民适度养老保险待遇的可靠保障。通过设计五种不同路径的调待方案，在现行政策的基础上构建城乡居民养老保险精算模型，从目标替代率、基金平衡性、缴费积极性、受益最大化等多维度对以上方案作比较并详细阐述各方案的优劣，研究结果表明差异化的调待方案有利于实现多维度目标的最优化整合。基于实证分析得出的建议是在财政补助固定的情况下，应构建差异化的待遇调整机制；此外，为保证基金短期和长期平衡，地方政府应加大对个人账户的补贴。
科學可持續的調待政策是城鄉居民適度養老保險待遇的可靠保障。通過設計五種不同路徑的調待方案，在現行政策的基礎上構建城鄉居民養老保險精算模型，從目標替代率、基金平衡性、繳費積極性、受益最大化等多維度對以上方案作比較併詳細闡述各方案的優劣，研究結果錶明差異化的調待方案有利于實現多維度目標的最優化整閤。基于實證分析得齣的建議是在財政補助固定的情況下，應構建差異化的待遇調整機製；此外，為保證基金短期和長期平衡，地方政府應加大對箇人賬戶的補貼。
과학가지속적조대정책시성향거민괄도양로보험대우적가고보장。통과설계오충불동로경적조대방안，재현행정책적기출상구건성향거민양로보험정산모형，종목표체대솔、기금평형성、격비적겁성、수익최대화등다유도대이상방안작비교병상세천술각방안적우렬，연구결과표명차이화적조대방안유리우실현다유도목표적최우화정합。기우실증분석득출적건의시재재정보조고정적정황하，응구건차이화적대우조정궤제；차외，위보증기금단기화장기평형，지방정부응가대대개인장호적보첩。
Scientific and sustainable adjustments made on policies are guarantee for the moderate basic pension for urban and rural residents.Five different pension adjustment programs have been put forward, and urban and rural residents endowment insurance actuarial model was built based on the present poli-cy.In the analysis,each of the programs has been compared from different angles,such as target re-placement rate,funding balance,participation enthusiasm and benefit maximization,and their pons and cons are stated in details.It indicates that the differentiated adjustment program is the most effective solu-tion to achieve the goal.Based on the research results,policy suggestion is put forward that differentiated pension adjustment mechanism should be established with the limited subsidies.In addition,local gov-ernments should increase subsidies to personal account.
