我国养老金个人账户年金化研究

发布时间：2018-04-16 14:15

本文选题：养老金个人账户 + 年金化　；参考：《广东财经大学》2013年硕士论文

【摘要】：在当前人口长寿风险逐渐显现的背景下，养老金个人账户纳入我国养老保险体系，，养老责任在个人与政府之间进行重新分配，标志着养老保险体系改革进入一个新阶段。然而，养老金个人账户实施过程中出现了各种难以避免的问题，尤其是养老金个人账户的给付模式。随着人口预期寿命的不断延长，给付阶段的政策制定不合理将会导致政府背上沉重的养老负担，也将导致参保者的退休生活难以得到切实保障。本文通过考察养老金个人账户制发展存在的困难和问题，梳理我国养老金个人账户的发展现状，分析长寿风险的形成及其管理方式，对国际上普遍使用的养老金给付模式进行比较，对我国当前养老金个人账户年金化的制约因素进行剖析，借鉴国外的经验，探讨建立我国养老金个人账户与商业年金保险相结合发展的关系。通过数据分析，将养老金个人账户现行制度与养老金个人账户年金化在应对长寿风险长寿风险方面进行对比，证实了养老金个人账户年金化的优势。文章最后提出了我国养老金个人账户年金化的一些措施，指出目前企业年金给付应实行多元化。
[Abstract]:Under the background that the risk of longevity of population gradually appears, the pension personal account is brought into the pension insurance system of our country, and the responsibility for the aged is redistributed between the individual and the government, which indicates that the reform of the old-age insurance system has entered a new stage.However, there are some unavoidable problems in the implementation of the pension personal account, especially the payment mode of the pension personal account.With the continuous extension of the life expectancy of the population, the unreasonable policy formulation in the payment stage will lead to the heavy burden on the government, and will also lead to the retirement life of the insured can not be effectively guaranteed.By investigating the difficulties and problems existing in the development of the pension personal account system, this paper analyzes the present situation of the development of the pension personal account in China, and analyzes the formation and management of the longevity risk.This paper compares the pension payment models that are widely used in the world, analyzes the restrictive factors of pension pension in our country, and draws lessons from the experience of foreign countries.This paper discusses the relationship between the establishment of personal pension account and the development of commercial annuity insurance.Through the data analysis, this paper compares the current system of pension individual account with the pension individual account annuity in dealing with the risk of longevity and proves the advantage of pension individual account annuity.Finally, this paper puts forward some measures of pension pension in China, and points out that the enterprise annuity payment should be diversified at present.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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