“统帐结合”养老保险制度面临的问题之一是收支平衡困难,劳动收入非工资化、非货币化的工资制度和养老保险制度对费基过窄的定义是其重要原因。 在不考虑基金收益率时,养老保险的收支平衡式为: 式1 C=BD 其中,C为供款率,是保费收入(c)与工资总额(W)之比率;B为目标可比工资替代率,即退休金(p)与社会平均工资 One of the problems facing the “unified account and account” pension insurance system is that it is difficult to break even, the non-wage labor income, the non-monetary wage system and pension insurance system are the reasons for the narrow fee base. When not considering the fund’s rate of return, the pension balance of payments is: 1 C = BD where C is the contribution rate, which is the ratio of premium income (c) to the total wage (W); B is the target comparable wage Substitution rate, ie pensions (p) and social average wage