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养老保险缴费的企业承受力及企业的最优缴费水平是养老保险理论与实践中的重要内容。为完善养老保险制度,我国政府选择辽宁省作为养老保险改革的试点省份。模型分析表明:在其他保险费用支出的前提下,辽宁省企业有能力承担目前的养老保险缴费;现行养老保险制度的统筹缴费率与最优统筹缴费率相比是偏低的;不同行业的企业缴费能力存在差异,如适当改进可能带来帕累托优化效果。
Endowment insurance contribution of enterprises and enterprises to pay the best level of contribution is an important part of the theory and practice of pension insurance. In order to improve the pension insurance system, our government has chosen Liaoning Province as a pilot province for pension insurance reform. Model analysis shows that under the premise of other insurance expenses, enterprises in Liaoning Province can afford the current pension insurance contributions; the current contribution rate of the old-age insurance system is lower than the optimal overall contribution rate; enterprises in different industries There are differences in payment ability, if properly improved Pareto optimization may bring results.