基本养老保险精算研究
发布时间：2018-11-02 16:55
【摘要】：养老保险是我国社会保障体系中不可或缺的一部分，在老龄化背景愈演愈烈的趋势下，它不仅关系到职工退休后生活的保障，而且还影响我国经济体制的改革，对我国社会能否和谐稳定的发展至关重要。因此，加强基本养老保险制度的深入研究，不断完善养老保险体系，对我国经济和社会发展意义重大。 首先，我国养老保险制度实行部分积累制，研究基本养老保险账户，应对社会统筹账户和个人账户分别进行研究。基于我国基本养老保险制度改革前后缴费和养老金发放政策不同，结合寿险精算学基础知识，，推导了我国基本养老保险个人账户和社会统筹账户的缴费精算模型以及养老金发放精算模型，进而推导出基本养老保险账户的缴费和养老金发放精算模型。 其次，以1997年为分界点，将1997年以前退休的职工称为“老人”，将1997年以前参加工作，1997年以后退休的职工称为“中人”，按职工退休与否，进一步将“中人”划分为在职“中人”和已退休“中人”，按照不同的养老金计发办法，分别构建“老人”的隐性债务精算模型，“中人”的过渡性养老金隐性债务精算模型和基础养老金隐性债务精算模型。 最后，从风险和收益两个角度，探讨在满足一定的约束条件下，如何构造基金组合投资模式，使得期望收益最大化。根据多样化的资产投资组合能有效降低投资风险理论，具体分情况讨论了三种不同投资模型下，投资比例对养老保险保值增值的影响，得出了以国债投资为主，并有限制的进入资本市场的证券投资组合模式，构造了养老保险基金投资的最优均衡模型。对目前我国养老保险制度存在的问题提出了一些政策性建议。
[Abstract]:Pension insurance is an indispensable part of the social security system of our country. In the increasingly aging background, it not only relates to the protection of workers' life after retirement, but also affects the reform of the economic system of our country. It is very important for the harmonious and stable development of our society. Therefore, it is of great significance for the economic and social development of our country to strengthen the in-depth study of the basic old-age insurance system and continuously improve the pension insurance system. First of all, the endowment insurance system of our country implements partial accumulation system, studies the basic endowment insurance account, should carry on the research separately to the social overall plan account and the individual account. Based on the different policies of payment and payment of pension before and after the reform of the basic old-age insurance system in China, combined with the basic knowledge of life insurance actuary, This paper deduces the actuarial model of individual account and social plan account of basic old-age insurance and the actuarial model of pension distribution, and then deduces the actuarial model of the contribution of basic endowment insurance account and the distribution of pension. Secondly, with 1997 as the demarcation point, the workers who retired before 1997 are referred to as "the elderly", and those who retire after 1997 are called "middle men", according to whether they retire or not. The "middle person" is further divided into active "middle person" and retired "middle person", and according to different pension calculation and distribution methods, the implicit debt actuarial model of "old person" is constructed separately. The actuarial model of implicit debt of transitional pension and the actuarial model of implicit debt of basic pension. Finally, from the perspective of risk and income, this paper discusses how to construct a portfolio investment model to maximize the expected income under certain constraints. According to the theory that diversified portfolio can effectively reduce investment risk, the paper discusses the influence of investment proportion on the maintenance and increment of endowment insurance under three different investment models, and concludes that the investment of national debt is the main factor. The optimal equilibrium model of pension fund investment is constructed based on the limited investment portfolio model of capital market. This paper puts forward some policy suggestions to the problems existing in the endowment insurance system of our country at present.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
本文编号：2306393
[Abstract]:Pension insurance is an indispensable part of the social security system of our country. In the increasingly aging background, it not only relates to the protection of workers' life after retirement, but also affects the reform of the economic system of our country. It is very important for the harmonious and stable development of our society. Therefore, it is of great significance for the economic and social development of our country to strengthen the in-depth study of the basic old-age insurance system and continuously improve the pension insurance system. First of all, the endowment insurance system of our country implements partial accumulation system, studies the basic endowment insurance account, should carry on the research separately to the social overall plan account and the individual account. Based on the different policies of payment and payment of pension before and after the reform of the basic old-age insurance system in China, combined with the basic knowledge of life insurance actuary, This paper deduces the actuarial model of individual account and social plan account of basic old-age insurance and the actuarial model of pension distribution, and then deduces the actuarial model of the contribution of basic endowment insurance account and the distribution of pension. Secondly, with 1997 as the demarcation point, the workers who retired before 1997 are referred to as "the elderly", and those who retire after 1997 are called "middle men", according to whether they retire or not. The "middle person" is further divided into active "middle person" and retired "middle person", and according to different pension calculation and distribution methods, the implicit debt actuarial model of "old person" is constructed separately. The actuarial model of implicit debt of transitional pension and the actuarial model of implicit debt of basic pension. Finally, from the perspective of risk and income, this paper discusses how to construct a portfolio investment model to maximize the expected income under certain constraints. According to the theory that diversified portfolio can effectively reduce investment risk, the paper discusses the influence of investment proportion on the maintenance and increment of endowment insurance under three different investment models, and concludes that the investment of national debt is the main factor. The optimal equilibrium model of pension fund investment is constructed based on the limited investment portfolio model of capital market. This paper puts forward some policy suggestions to the problems existing in the endowment insurance system of our country at present.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67
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