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Please use this identifier to cite or link to this item: http://ir.calis.edu.cn/hdl/530500/20928

Title: 2011-2050年机关事业单位养老保险财务状况
Other Titles: Financial situation of auencies and institutions' pension insurance .2011 -2050
Authors: 广西民族大学政治与公共管理学院
Keywords: 机关事业单位养老保险
Issue Date: 2016-11-25
Publisher: 中国老年学杂志
Citation: 中国老年学杂志,2016,36(22):5713-5717
Abstract: 目的研究机关事业单位养老保险财务可持续性问题。方法构建人口和精算模型来预测分析机关事业单位养老保险财务状况及财政支持能力。结果机关事业单位养老保险支出总额占财政收入比重不算太高;2050年前缴费支出、弥补统筹收不抵支支出先后成为影响机关事业单位养老保险财政支出的首要因素,另一方面弥补个人账户缺口支出增长速度很快。收入替代率呈现出"老人"、"中人"、"新人"逐级递减。结论从整体上而言,财政能够承受机关事业单位养老保险财政支出的压力;需要职业年金的补充才能保证"中人"、"新人"待遇水平不下降。 Objective To study the financial sustainability of agencies and institutions' pension insurance. Methods The popula- tion and actuarial model studies were used to analyze the financial status and financial support capacity about agencies and institutions' pen- sion insurance. Results The ratio of insurance expenditures to finance expenditures was not too high. Before 2050, contribution and offset- ting deficiency of overall fund would successively become primary factor affecting the financial expenditure of agencies and institutions' pen- sion insurance. Furthermore the amount of offsetting deficiency of individual accounts would increase rapidly. For "old pensioner", "middle pensioner" and "new pensioner", income replacement rate would" decrease step by step. Conclusions The public finance could afford the expenditures of pension insurance. For "new pensioner" and " middle pensioner" , occupational pension needs to add to maintain original treatment level.
URI: http://ir.calis.edu.cn/hdl/530500/20928
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