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本文根据《国务院关于完善企业职工基本养老保险制度的决定》(国发_[2005]_38号)和《江西省完善企业职工基本养老保险制度的实施意见》,构建出灵活就业人员替代率的精算模型,从而来测算江西省灵活就业人员养老保险实际替代率水平,从而提出以下建议:鼓励和帮助参保人员选择合理的缴费档次;帮助提高灵活就业人员基本生活保障水平;个人账户应当进行适当的市场化运营,增加其收益率;选择适当的养老金调整率。
According to the “Decision of the State Council on Perfecting the Basic Endowment Insurance System for Enterprise Employees” (Guo Fa _ [2005] _38) and the “Opinions on Perfecting the Basic Endowment Insurance System for Enterprise Employees in Jiangxi Province”, this paper constructs the actuarial calculation of the replacement rate of flexible employees Model, so as to measure the actual substitution rate of endowment insurance of flexible employed persons in Jiangxi Province, and put forward the following suggestions: Encouraging and assisting the insured person to choose a reasonable grade of contribution; helping to raise the basic living standard of flexible employed persons; Market-oriented operations to increase its rate of return; choose the appropriate pension adjustment rate.