%0 Journal Article
%T 城乡居民养老保险个人账户超支额测算<br>Calculation of Overspending of Personal Pension Insurance Accounts under the New Type Rural Social Pension Insurance System
%A 张丹
%A 胡晗
%J 西安交通大学学报（社会科学版）
%D 2015
%R 10.15896/j.xjtuskxb.201503015
%X 以中国推行的城乡居民养老保险制度为依据，阐述了养老保险个人账户未来的超支问题;分缴费档次设计了个人账户基金的收支模型和变量参数，运用利息理论构建了超支测算模型，并运用构建的模型对陕西省的2015-2043年的城乡居民养老保险个人账户超支额进行预测；研究结果表明，陕西省城乡居民养老保险个人账户超支额将经历快速增长、缓慢下降和快速增长的过程。<br>Based on China′s current implementation of the new rural social pension insurance system, this paper studies the future overspending problem of personal pension insurance accounts by designing a personal account fund budget model and variable parameters according to different paying grades, constructing an overruns calculation model based on the interest theory, and predicts the overexpenditure of the personal account of new rural social pension insurance in Shaanxi province from 2013 to 2043 with these established models. The results show that the overexpenditure the personal account of new rural social pension insurance in Shaanxi province will experience three stages:rapid growth , slow decline and rapid growth again
%K 城乡居民养老保险
%K 个人账户超支
%K 人口老龄化&lt
%K br&gt
%K New rural social pension insurance
%K Overexpenditure of personal account
%U http://skxb.xjtu.edu.cn/oa/DArticle.aspx?type=view&id=201503015