关键词: 基本养老保险,替代率,基本消费性支出,扩展线性支出模型

Abstract: Based on the“securing the basics”principle of the basic old-age insurance, this paper starts from the security of the basic living needs of the retirees and adopts the field investigation data to conduct an in-depth analysis of the actual living cost of retirees and the consumption structure. Then it employs the extended linear expenditure model to calculate the replacement rate of Jiangxi Province basic pension insurance. According to the results of the calculation, it is found that the pension insurance replacement rate of“securing the basics”is far below the replacement rate target set by the State, and the actual replacement rate of the employees from government organs and institutions is much higher than the estimated guaranteed value, while the actual replacement rate of the employees from enterprise has dropped below the guaranteed value. Thus, the following measures can be taken into consideration: to lower the level of replacement rate of“securing the basics”appropriately, to unify the pension insurance replacement rate at the basic level of the government organizations and institutions with that of the enterprises, and to improve the overall replacement rate of the pension insurance system by stepping up the construction of the supplementary pension insurance system.

Key words: basic pension insurance; replacement rate; basic consumption expenditure; extended linear expenditure model