中國(guó)養(yǎng)老保險(xiǎn)個(gè)人賬戶(hù)基金缺口精算分析.pdf

1、南京財(cái)經(jīng)大學(xué)碩士學(xué)位論文中國(guó)養(yǎng)老保險(xiǎn)個(gè)人賬戶(hù)基金缺口精算分析姓名：孫成秀申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：金融學(xué)指導(dǎo)教師：閆海峰20100113IIABSTRACTInresponsetothepressureoftheagingpopulationotherfactsthepayainniiesthetwentiethcenturytherefmofpensionsystemhasbeencarriedinChinathenewpensioni

2、nsurancesystemhasbeenestablishedwhichisthecombiningofthesocialfundpersonalaccounts.Intheprocessofthesystemtransfmingbecauseoftransitioncostsmixedaccountsmanagementtheemptypersonalaccountthegapofpensionfundsisincreasing.T

3、hisarticlemainlystudiesthefactsonpersonalaccountfundgapfmanactuarialpoint.Firstlythisarticleanalysis’sthecausereasonofpersonaccountfundgappointsoutthemainimpactingfactssuchas:employmentageretirementagewagegrowthrateinter

4、estrateinflationratecontributionratereplacementrateetc.Secondlybasedontheanalysisofthepensioninsurancesystemtheactuarialtheiesthisarticlegivesthecalculationfmulaofpersonalaccountfundgap.Finallyaccdingtopolicesbasicstates

5、atpresentinChinaitsetstheparametersofthegapfmulausetheEXCELsoftwaretosimulationactuarialanalysis.Throughthesensitivityanalysisofthesefactswecangetdifferentdegreethatthesefactsaffectonthegap.Asoneofcontrollableparameterst

6、heimpactthatretirementageonthegapisthegreatest.Raisingretirementagecanreducethegapmost.Contributionratesinterestratesareallinfluentialonthegap.Loweringcontributionratesraisinginterestratesareallbeneficialtothegapreductio

7、n.Butwagegrowthratetheaveragelifeexpectancyarenotcontrollableparameterssoreducingthegapcannotstartfromtheseelements.Fmanalysisabovewecangetthat:toreducethepersonalaccountfundgapitcanbetakensuchmeasuresas:postponingretire