基于缺口度量的基本养老保险筹集研究
发布时间：2018-10-26 21:24
【摘要】：现今世界的人口发展呈现一种趋势,就是出生率的下降与预期寿命的延长。无论是什么发展水平的国家,都面临人口老龄化的挑战这样一个问题。因此,如何建立起有效的养老金制度,如何构造一个高效率的管理体制,以及如何对养老金进行有效的投资运营等,以应对老龄化高峰时期的到来成为世界各国关注的焦点。 本论文就是要认真总结我国养老保险体系改革的经验与教训,立足中国国情,借鉴国际经验,推动我国基本养老保险事业的改革与发展。首先对基本养老金筹集的研究进行综述,从国内外关于养老金的著作入手进行总结,并对于养老金缺口的研究进行综述,由此对养老金改革过程中产生的问题进行了探讨,认为应该着重考察关于缺口的问题。在改革的过程中产生的转轨成本,以及隐性债务的显性化和空账的出现都是养老保险基金缺口产生的原因,针对缺口问题,利用保险精算的相关理论知识,建立收支规模模型来度量我国基本养老金缺口的大小,并针对影响养老金缺口的因素进行定量分析,找出各影响因素对于缺口规模变化的趋势如何,从而提成妥善的解决办法和建议。最后根据以上分析结论,针对完善我国基本养老基金的筹集给出建议和意见。
[Abstract]:There is a trend of population development in the world today, that is, the decline of birth rate and the increase of life expectancy. Whatever the level of development, countries face the challenge of an ageing population. Therefore, how to establish an effective pension system, how to construct a highly efficient management system, and how to effectively invest and operate the pension to cope with the arrival of the aging peak has become the focus of attention in the world. The purpose of this paper is to sum up the experiences and lessons of the reform of China's endowment insurance system, base on China's national conditions, and draw lessons from international experience to promote the reform and development of the basic endowment insurance in China. First of all, it summarizes the research on basic pension raising, starting with the works on pension at home and abroad, and summarizes the research of pension gap, and then discusses the problems arising in the process of pension reform. It is believed that the problem of the gap should be examined. The cost of transition in the process of reform, the dominance of implicit debt and the emergence of empty account are all the causes of the gap in pension insurance fund. In view of the gap, the relevant theoretical knowledge of actuarial insurance is used. This paper establishes a model of income and expenditure scale to measure the size of the basic pension gap in China, and makes quantitative analysis of the factors that affect the gap, and finds out the trend of the change of the gap. Thus, appropriate solutions and suggestions can be achieved. Finally, according to the above conclusions, the author gives some suggestions and suggestions on how to improve the raising of basic pension fund in China.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
本文编号：2296982
[Abstract]:There is a trend of population development in the world today, that is, the decline of birth rate and the increase of life expectancy. Whatever the level of development, countries face the challenge of an ageing population. Therefore, how to establish an effective pension system, how to construct a highly efficient management system, and how to effectively invest and operate the pension to cope with the arrival of the aging peak has become the focus of attention in the world. The purpose of this paper is to sum up the experiences and lessons of the reform of China's endowment insurance system, base on China's national conditions, and draw lessons from international experience to promote the reform and development of the basic endowment insurance in China. First of all, it summarizes the research on basic pension raising, starting with the works on pension at home and abroad, and summarizes the research of pension gap, and then discusses the problems arising in the process of pension reform. It is believed that the problem of the gap should be examined. The cost of transition in the process of reform, the dominance of implicit debt and the emergence of empty account are all the causes of the gap in pension insurance fund. In view of the gap, the relevant theoretical knowledge of actuarial insurance is used. This paper establishes a model of income and expenditure scale to measure the size of the basic pension gap in China, and makes quantitative analysis of the factors that affect the gap, and finds out the trend of the change of the gap. Thus, appropriate solutions and suggestions can be achieved. Finally, according to the above conclusions, the author gives some suggestions and suggestions on how to improve the raising of basic pension fund in China.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
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