摘要
Abstract
The financial sustainability of the basic pension insurance system for urban employees has always been widely concerned,but the basic requirements for sustainability,the relationship between the social pooling account and personal accounts in the pension system,and the inherent connection between different parameters have not been clearly explained.This paper introduces the concept of system return,constructs requirements for system sustainability return rate through methods such as numerical simulation,and demonstrates how to determine system parameter design with system return as the core.This paper believes that there is an inherent connection between the social pooling account and personal accounts,and basic conditions can be provided for sustainable operation of the two from the perspective of system return rate;various parameters involved in bookkeeping and pension calculation should be set with the goal of maintaining the system return rate consistent with the average wage or total wage growth rate,and the government should make up for the insufficient investment return of surplus funds.This paper takes the inheritance attribute of personal accounts as an example to verify the conditions for system sustainability,and believes that the inheritance attribute during the payment period can be retained,and the lifelong protection and inheritance attribute during the pension collection stage cannot coexist.关键词
城镇职工基本养老保险/可持续性改革/回报率Key words
Basic pension insurance for urban employees/Sustainability reform/Return rate分类
政治法律
