精算模型在确定给付养老金计划风险管理中的应用  

The Application of Actuarial Models in Risk Management of Defined Benefit Pension Plan

作　　者：王奕渲[1] 陈迪红[1] 

机构地区：[1]湖南大学金融学院,湖南长沙410079

出　　处：《财经理论与实践》2005年第5期72-74,共3页The Theory and Practice of Finance and Economics

摘　　要：养老基金的风险管理越来越多地受到各国的关注。捐纳金风险和偿付能力风险是确定给付(DB)养老金计划的主要风险,通过分析和评价确定型模型、随机模型和动态随机控制模型等三类精算模型在评估和控制DB计划风险中的作用,说明养老金计划的决策者能够利用精算模型逐年确定恰当的捐纳金并进行有效的风险管理。Risk management of pension plan is receiving increasing attention from policymakers of most countries. Contribution rate risk and solvency risk are two types of risk in defined benefit （DB） pension plan. Based on analyzing and appraising the function of three models in evaluating and controlling DB plan＇s risk, this paper explains that decision- makers can do effective risk management by charging yearly renewed contribution calculated from actuarial model. The models discussed in this paper are deterministic model, stochastic model and dynamic stochastic control model.

关 键 词：确定给付计划 捐纳金风险 偿付能力风险 正常成本 未纳基金精算负债 

分 类 号：F840.67[经济管理—保险]