主管：中国科学院
主办：中国优选法统筹法与经济数学研究会
　　　中国科学院科技战略咨询研究院
Chinese Journal of Management Science
Impact of the Substitution Rate of Individual Account Based on Linkage Between Individual Account Pension and Individual Income Tax
CHEN Shou, QIU Xiao-yan, LI Shuang-fei
Chinese Journal of Management Science . 2009, (2): 29 -35 .