中国隐性养老金债务精算模型及其应用研究
首发时间:2003-10-26
摘要:本文针对我国目前存在的三种测算隐性养老金债务方案,分别研究了其长处和不足,结合目前我国养老金发放的实际情况,利用生存年金理论,改进了国外传统生存年金系数模型,由此得到测算‘老人’养老金债务和‘中人’过渡性养老金债务的精算模型。利用该模型测算了2000年中国隐性养老金债务规模,对影响养老金债务的因素进行敏感性分析,提出缩减隐性养老金债务规模的办法。
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The Actuarial Model and Its Applications for China IPD
Abstract:In this paper, as for three measuring IPD cases existing in China at present, we separately analyze its advantages and disadvantages. According to the practical situation of the pension payment in our country, we use life annuity theory to improve the foreign traditional coefficient model of life annuity. Therefore, we derive the actuarial models of measuring the ‘old person’ pension debts and the ‘middle-age person’ transforming pension debts. Furthermore, by using the derived models, we measure the scale of IPD of our country in 2000. At last, we analyze the sensitive factors influencing pension debts and put forward to the methods for reducing IPD scale.
Keywords: implicit pension debt transforming pension life annuity actuarial present value
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No.33711067178870****
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