扩大参保面解决养老保险隐性债务的精算分析  

Actuarial analysis on the approach to solving the implicit pension debt by expanding the insurance scale

作　　者：刘楚源 陈岱婉[1] 林懿[1] 

机构地区：[1]汕头职业技术学院自然科学系,广东汕头515078

出　　处：《广州大学学报（自然科学版）》2016年第2期45-51,共7页Journal of Guangzhou University:Natural Science Edition

基　　金：汕头市教育科学"十二五"规划科研资助项目(2014GHBY006);汕头职业技术学院科研基金资助项目(SZK2014Y27)

摘　　要：养老金隐性债务问题是我国养老保险改革的重要问题.文章利用代际核算方法建立了隐性债务的数学模型,探讨在收支平衡下以扩大参保面解决养老保险金隐性债务的条件,并借助于统计数据,设计出扩大参保面解决隐性债务的相关参数,验证其可行性和有效性.Nowadays,the implicit pension debt has been a core issue of pension reform in China.In this paper,the author establishes an appropriate mathematical model for implicit debt by generational accounting;and then,using balance principle,we explore the conditions of solving the implicit pension debt by expanding the insurance scale.Based on the statistical data,the paper drafts the parameters of the improved pension system that can solve the implicit debt effectively by expanding the insured scale,and the feasibility and effectiveness are verified through mathematical experiments.

关 键 词：基本养老保险 隐性债务 精算模型 参保面 

分 类 号：O213[理学—概率论与数理统计]