统计研究 ›› 2006, Vol. 23 ›› Issue (7): 64-68.

• 论文 • 上一篇    下一篇

基本养老保险体系中个人帐户继承比例的优化分析

张勇   

  1. 中山大学岭南学院
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2006-07-15 发布日期:2006-07-15

  • Received:1900-01-01 Revised:1900-01-01 Online:2006-07-15 Published:2006-07-15

Abstract: Abstract:This paper designs an actuarial model of Individual Retirement Account (IRA), and analyses the relationship between the heritage and the divisor,which is used to calculate the pension of IRA. We find that the heritage will greatly decrease the amount of premiums used to pay pensions when making both ends meet. Then, we modify the present IRA model by reducing the heritage, and use them to increase the pensions. The positive outcomes show that the modified model is more steady and operational than the present one.