利率变动与养老保险基金收支平衡

基金收支按照筹资模式和养老金计发模式的不同组合,可以组成9种基金收支模式.利率对某种基金收支模式的基金平衡的影响取决于利率对基金收入的影响和利率对基金支出的影响的和的影响.在我国"统账结合"和部分积累的基金收支模式下,按平均工资一定比例计发的养老金和按个人账户储存额一定比例计发的养老金的适当组合,可以把利率对基金收支平衡的影响减到最小.

Floating Interest Rate and the Balance of Income and Expenditure for the Endowment Insurance Foundation

The income and expenditure of a foundation can be represented with 9 models in accordance with different combinations of money recruiting patterns and old-aged pension distribution models. The impact of interest rate on the balance of a foundation in its model of income and expenditure will depend on the influence of interest rate on the foundation's income and its expenditure. Within the framework of the Chinese income & expenditure model of foundation which is of "recruiting and distribution in combination" and partial accumulation, an appropriate combination of old-aged pension distribution based on average salary with that based upon saving amount in personal account, might lessen the impact of interests rate on the balance of foundation income and expenditure to the least degree.