系统管理学报2011，Vol.20Issue(2)：175-179,5.
养老保险最优缴费比率研究
Research on Optimal Pension Financing Ratio
摘要
Abstract
Based on the measure of economic growth by per capita output ratio indicator, this paper develops a pension equilibrium model to maximize economic growth and indiveidual utility. We show the existence of the optimal payment ratio and obtain its analytical results under the consideration of economic growth targets as well as the individual utility maximization and per capita output ratio. We find that the optimal tax rate is lower than the current collection ratio. Finally, we give recommendations on the use of optimal pension financing ratio to how balance income and expenditure of pension.关键词
最优缴费比例/最优混合比例/人均资本产出比/个人效用最大化Key words
optimal pension financing ratio/ optimal pension mixed ratio/ per capita output ratio/ individul utility maximization分类
管理科学引用本文复制引用
李含伟,汪泓,王亦奇..养老保险最优缴费比率研究[J].系统管理学报,2011,20(2):175-179,5.基金项目
国家社会科学基金资助项目(05BJYl08) （05BJYl08）
