摘要
根据1997年国务院《关于建立统一的企业职工基本养老保险制度的决定》文件,利用生存年金理论得到测算我国基本养老保险基金缺口的精算模型。利用该模型,针对我国目前发放养老金的实际运行机制,对影响基本养老保险基金缺口的因素进行风险排序及敏感性分析,得出影响养老保险基金缺口的主要因素,从而给出缩减基金缺口的合理化建议。这对于定量测算我国养老保险基金缺口大小以及寻求解决养老保险基金缺口的途径具有实际应用价值。
In this paper, using life annuity theory combining with State Department＇s ‘the decision of establishing consolidated corporation employee pension system＇, we derive the actuarial model of measuring fund gap in the fundamental pension insurance. According to real running system, we quantitatively analyze the size of the gap, furthermore, by sensitivity analyzing, we conclude the main factors for influencing the gap, and then we offer the rationalization advice to curtail the gap. The paper has important theoretical significance and practical application value for quantitatively measuring and solving the gap.
出处
《系统工程理论方法应用》
北大核心
2006年第1期49-53,共5页
Systems Engineering Theory·Methodology·Applications
基金
国家自然科学基金资助项目(70501010)
关键词
基本养老保险
生存年金
精算现值
fundamental pension insurance
life annuity
actuarial present value
