农村基础养老金调整与财政负担水平研究

农村制度的建立和运行对解决农村居民养老问题起到了积极作用,但还存在着诸如基础养老金缺乏动态调整机制、中央财政负担水平不适度等问题,制约了养老保险制度的发展与完善。以CPI及农民人均纯收入增长率为假设条件,构建农村基础养老金动态调整机制,得到了动态调整后的农村基础养老金规模,并测算了中央财政的实际负担水平。通过设计农村中央财政适度负担水平模型,测算出中央财政理论适度负担水平,将其与实际负担水平进行比较,得出中央财政完全能够承担调整后基础养老金支付责任。     

Explaining Diversities in Age-Specific Life Expectancies and Values of Life Saving: A Numerical Analysis

To what extent can life protection account for observed diversities in age-specific life expectancies across individuals and over time? We provide answers via calibrated simulations of a life-cycle model where life’s end is stochastic, and age-specific mortality hazards are endogenous outcomes of life protection, set jointly with life insurance and annuities. Our model links mortality hazards and values of life saving (VLS) as “dual variables”, and offers new insights about the measurement of VLS. Life protection is estimated to account for non-trivial portions of observed levels and inequalities in life expectancies and empirical estimates of VLS by age and education, and over time.     

湖北国有冶金企业产业结构调整过程中的社会保障问题研究

改革开放后,尤其是近几年来,湖北国有冶金企业为了适应市场经济的发展,对其产业结构进行了大力的调整和优化。由于社会保障制度的不完善,这次调整与优化虽取得了较好的效果,但远没有达到预期的目标。本文用实证的方法分析了湖北国有冶金企业产业结构调整过程中的社会保障问题,并在此基地上,就如何完善社会保障制度提出了对策。     

The Application of Unisex Annuity Tables to Retirement Plans

Abstract

Protections in pension law meant to increase women's pension income must be reevaluated in light of the increased use of defined contribution plans. One such protection is discussed: the requirement that pension plans use unisex annuity tables in calculating monthly benefits for retirees. Its usefulness is examined when applied to defined contribution plans. Legal reforms necessary to insure the use of unisex annuity tables are examined.