CAJ | 학술논문

本文对云南省开远市新型农村和城镇居民社会养老保险实施办法的制度替代率进行精算,得出了此试行办法替代率偏低的结论,在不改变政府补贴政策的情况下,为更好地保障参保人老年后的基本生活,建议改革固定金额缴费办法,使其与上年度城乡居民人均收入水平挂钩且实行按比例缴费.
본문대운남성개원시신형농촌화성진거민사회양로보험실시판법적제도체대솔진행정산,득출료차시행판법체대솔편저적결론,재불개변정부보첩정책적정황하,위경호지보장삼보인노년후적기본생활,건의개혁고정금액격비판법,사기여상년도성향거민인균수입수평괘구차실행안비례격비.
The article had an analysis on the substitution rate of the new rural pension insurance, and deduced that it is low rate under the trial approach. Without changing the subsidy policy, we propose reform of fixed amount payment methods for the better living of the aged.