上海市基本养老保险制度三大改革的基金精算评估  

An Actuarial Evaluation of Three Reforms in Basic Pension Insurance System in Shanghai

作　　者：杨翠迎[1] 冯广刚[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《上海财经大学学报（哲学社会科学版）》2013年第3期66-73,90,共9页Journal of Shanghai University of Finance and Economics

基　　金：上海市人民政府决策咨询重点项目"上海市城镇养老保险可持续发展研究"(编号:2009-A-07-A);上海财经大学博士研究生科研创新基金资助项目"养老保障制度模式和提高法定退休年龄的关系研究"(编号:CXJJ-2011-313)

摘　　要：上海市为应对人口老龄化危机下城保的财务危机,实施了扩大覆盖面、延迟退休年龄和计发办法三大改革。PLT-M精算模型显示:扩大覆盖面和延迟退休年龄改革通过改善制度内赡养比发挥作用,前中期改善效果明显,之后改善逐年减弱,在长期反而会出现恶化现象,其中,整合综保对统筹账户具有持续性贡献;计发办法改革通过降低退休金水平改善代际核算平衡,前期改善程度最小,改善功能逐年加大。In order to deal with the financial problem of urban pension insurance related to population ageing,Shanghai has introduced three pension system reforms, namely the in- crease in the insurance coverage, the delay in retirement ages and pension calculation and is- sue methods. The PLT-M actuarial model shows that the reform of the increase in the insur- ance coverage and the delay in retirement ages fulfill a deserved function through the im- provement of maintenance ratio and is effective in the short and medium terms but worsens in the long term. The reform of integrated comprehensive security is constantly contributive to coordinating account funds. The reform of pension calculation and issue methods that im- proves the intergenerational accounting balance through the decrease in pension is effective year by year.

关 键 词：养老金改革 PLT—M模型 基金可持续性 代际核算 

分 类 号：F840.6[经济管理—保险]