| 中国基础养老金的支付能力研究 |
| |
| 引用本文： | 张勇,陈耕云.中国基础养老金的支付能力研究[J].财经论丛,2008(4):63-69. |
| |
| 作者姓名： | 张勇 陈耕云 |
| |
| 作者单位： | 中山大学岭南学院,广州,510275;广东金融学院工商管理系,广州,510521 |
| |
| 基金项目： | 教育部人文社会科学研究项目
,
广东省自然科学基金 |
| |
| 摘 要： | 基于目前偏重《国发2005]38号》基础养老金的激励效应分析而很少研究财务可持续性问题,本文运用精算理论,构建了衡量财务可持续程度的支付能力精算模型。结果表明,新政策实施后,养老金待遇提高了,但支付能力的下降幅度超过了25%,并出现支付能力不足。提高投资收益率、逐步延长退休年龄以及合理调整养老金替代率和增长率,是提高支付能力的重要办法。
|
| 关 键 词： | 基础养老金 支付能力 精算模型 |
On the Solvency of the Chinese Basic Pension System |
| |
| ZHANG Yong,CHEN Geng-yun.On the Solvency of the Chinese Basic Pension System[J].Collected Essays On Finance and Economics,2008(4):63-69. |
| |
| Authors: | ZHANG Yong CHEN Geng-yun |
| |
| Abstract: | The paper constructs the actuarial model of the basic pension system and modifies its solvency formula.The solvency decreases about 25% after the new policies go into effect although the pensions increase.The methods used to increase the solvency include improving the investment return,gradually prolonging retirement age and reasonably adjusting the pension replacement rate and growth rate.It's a very significant task how to reprogram the pension treatment if we want to get sustainable pension system. |
| |
| Keywords: | basic pension system solvency actuarial model |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
