机关事业单位统筹账户养老金的财政负担

发布时间：2018-06-03 03:49

本文选题：机关事业单位 + 统筹账户养老金　；参考：《武汉大学学报(哲学社会科学版)》2017年05期

【摘要】：统筹账户是机关事业单位基本养老保险的主要部分。为养老金合理衔接,《人力资源社会保障部、财政部关于贯彻落实〈国务院关于机关事业单位工作人员养老保险制度改革的决定〉的通知》规定了10年过渡期,使这期间退休者的统筹账户养老金的计算相对特殊而复杂。本文根据各年龄参保人群适用的养老金计发办法,分别对财政全额供款单位和差额供款单位参保人建立精算模型。测算2015年初机关事业单位基本养老保险统筹账户养老金的财政负担,并对影响因素进行敏感性分析,据此提出完善该养老保险制度、减轻财政负担的政策建议。
[Abstract]:As a whole account is the main part of basic endowment insurance of Orgnaization institution. In order to ensure rational convergence of pensions, the circular of the Ministry of Human Resources Social Security and the Ministry of Finance on the implementation of the "decision of the State Council on the Reform of the Pension Insurance system for personnel of organs and institutions" stipulates a transitional period of 10 years. The calculation of the overall account pension for retirees during this period is relatively special and complex. In this paper, according to the method of pension calculation and distribution for people of different ages, an actuarial model is established for the insured of the financial full contribution unit and the difference contributory unit respectively. In the beginning of 2015, the financial burden of the pension of the basic old-age insurance account in the institutions and institutions was calculated, and the sensitivity of the influencing factors was analyzed. Based on this, the policy suggestions on perfecting the pension insurance system and reducing the financial burden were put forward.
【作者单位】：中央财经大学中国精算研究院;中央财经大学社保精算研究中心;
【基金】：国家社会科学基金一般项目(16BJY143) 北京市社会科学基金重点项目(15JGA023) 教育部人文社会科学重点研究基地重大项目(16JJD630014) 高等学校学科创新引智计划(B17050)
【分类号】：F812.45;F842.67

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