根据国发26号文及38号文件,依据中国城镇职工基本养老保险替代率模型进行测算,对影响其变动的制度内因素进行敏感性分析得出:国发38号文件的个人账户激励效果十分显著,分配效应减弱,有利于现行退休制度的改革。
According to the 26th document and 38th document, calculating by using the substitution rate model of urban residents basic old age insurance in China and doing the sensitivity analysis on the systematic factors affecting the change, we can draw the conclusions that the inspiration function of personal account in the 38th document is remarkable, the distribution effect is weak and it is helpful to the reform of current retirement system.