关键词: 养老金个人账户, 养老金水平, 替代率

Abstract: Considering of some factors that can influence pension such as initial payment wages ,the length of payment service, wage growth and bookkeeping interest rates of pension, this study mainly discusses the influence on the level of retirement pension of different insurance people after the personal account has been filled up. Through the analysis we find following conclusions. First ,comparing to payment, the construction of pension payment can reflect the relation between the level of retirement pension and the accumulation of payment more obviously after the policy has been adjusted . Second , the level of retirement pension after the policy has been adjusted is generally inferior to that before the policy has been adjusted. The condition that the level of retirement pension is higher than that before the policy has been adjusted appears in the length of payment service longer as well as initial payment wages higher situation. At last, the pension insurance reform has the different impacts on different people. The policy adjustment has enlarged the low income crowd’s life pressure and expanded the gap of retirement pension between men and women, which is harmful to deal with the problems of equality of the sexes and income gap.

Key words: personal account of pension, the level of pension, replacement rate