我国养老保险精算管理研究——基于国际养老保险精算平衡制度的借鉴  

Research on Actuarial Management of China's Endowment Insurance——Based on International Experience

作　　者：周志波[1] 潘欣欣 姜松 ZHOU Zhibo;PAN Xinxin;JIANG Song(School of Economics and Management,Southwest University;Chongqing Tax Bureau,State Administration of Taxation;School of Economics and Finance,Chongqing University of Technology)

机构地区：[1]西南大学经济管理学院,重庆400715 [2]国家税务总局重庆市税务局,重庆401121 [3]重庆理工大学经济金融学院,重庆400054

出　　处：《当代金融研究》2019年第1期100-108,共9页Journal of Contemporary Financial Research

基　　金：国家自科基金面上项目<社会资本视域下的中国上市公司亏损逆转质量:结构特征;驱动机理与经济后果>(批准号:71572153)

摘　　要：本文在分析养老保险精算管理的政策背景、现实意义的基础上,比较研究了发达国家养老保险精算管理的基本制度,结合我国养老保险精算管理现实状况,在借鉴国外先进经验的基础上,提出完善我国养老保险精算管理制度的政策建议。文章认为,我国应当借鉴发达国家做法,建立健全养老保险精算法治框架,以精算管理推进养老保险改革和制度完善,强化养老保险精算运行的基础保障,并合理划定财政责任,促使养老保险自求平衡。Based on the analysis of the policy background and practical significance of the actuarial management of the endowment insurance,this paper makes a comparative study of the basic systems in developed countries.On the basis of actuarial management of China's endowment insurance and the advanced experience of foreign countries,this paper puts forward some policy suggestions.The article holds that China should learn from the practices of developed countries,establish and improve the framework of the actuarial rule of endowment insurance,promote the reform and system improvement of endowment insurance by actuarial management,strengthen the basic guarantee of the actuarial operation of old-age insurance,and reasonably delimitate financial responsibility to promote the self-balancing.

关 键 词：养老保险 精算管理 收支平衡 国际借鉴 

分 类 号：F831[经济管理—金融学]