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我国于2009年实施新农保试点,2013年在全国全面推广。根据现有政策,通过推导到期养老金精算模型,对黑龙江省农村社会养老保险在各种缴费档次下的利率、投入情况进行了精算,得出到期养老金的收入替代率,结果是缴费期越长,农民到期养老金收入替代率越低,这与新农保制度个人账户资金长期积累的初衷相违背。制度完善的建议是国家投入、政府补贴、个人投入应以不低于农民人均纯收入增长速度的比率动态增长,从而实现养老金收入替代率在50%左右的目标。
In 2009, China implemented the pilot of new agricultural insurance, and in 2013 it was fully promoted across the country. According to the existing policies, by deducing the actuarial model of maturity pension, the interest rate and investment of rural social pension insurance in Heilongjiang Province under various payment scales are actuarially calculated, and the replacement rate of pension due to maturity is obtained. The result is payment The longer the period, the lower the replacement rate of farmers’ pension due, which is contrary to the original intention of the long-term accumulation of personal account funds of the new agricultural insurance system. The suggestion that the system is perfect is that the state investment, government subsidy and individual investment should be dynamically increased at a rate not lower than the growth rate of net income per capita of peasants, so as to achieve the target of 50% replacement rate of pension income.