日本公共养老金财政精算制度的演进与经验借鉴  

The Evolution and Experience of Japanese Public Pension Financial Actuarial System

作　　者：孙立娟[1] 张鑫 任孝智 SUN Li-juan;ZHANG Xin;REN Xiao-zhi(School of Insurance and Economics,University of International Business and Economics,Beijing 100029,China;School of Economics and Management,Baotou Teacher’s College,Baotou 014030,China;Department of Human Sciences,Waseda University,Tokyo 1608484,Japan)

机构地区：[1]对外经济贸易大学保险学院,北京100029 [2]包头师范学院经济与管理学院,内蒙古包头014030 [3]早稻田大学人间科学研究科,东京1608484

出　　处：《安徽师范大学学报（社会科学版）》2021年第6期86-97,共12页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：国家自然科学基金(71663049);教育部人文社科基金(15XJJA790001)。

摘　　要：日本自1954年建立公共养老金财政精算制度以来,经历了财政再计算和财政检证两个阶段。财政再计算为提升国民生活水平,保证养老金收支平衡发挥了积极的作用。财政检证为日本应对人口老龄化,调整养老金待遇,保证养老金制度可持续发展起到重要作用。作为日本公共养老金制度的重要组成部分,财政精算制度推动着养老金制度的发展和改革,养老金制度的改革也反过来推动精算技术的进步和改革。观察和分析日本公共养老金财政精算制度演进的过程,为我国建立养老金精算报告制度提供经验借鉴。Since the establishment of public pension actuarial system in 1954,Japan has experienced two stages:fiscal recalculation and fiscal verification.Fiscal recalculation has played a positive role in improving people’s living stan-dards and ensuring the balance of pension income and expenditure.Fiscal verification has played an important role in coping with population aging,adjusting pension payment level and ensuring the sustainable development of pension system in Japan.As an important part of Japan’s public pension system,fiscal actuarial system promotes the development and reform of pension system,and the reform of pension system in turn promotes the progress and reform of actuarial technology.Observing and analyzing the evolution of Japan’s pension financial actuarial system can provide experience for China to establish the pension actuarial report system.

关 键 词：日本 人口老龄化 养老金 精算 

分 类 号：F843.13[经济管理—保险]