本文選題：養(yǎng)老金個(gè)人賬戶 + 年金化�。� 參考：《廣東財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：在當(dāng)前人口長壽風(fēng)險(xiǎn)逐漸顯現(xiàn)的背景下，養(yǎng)老金個(gè)人賬戶納入我國養(yǎng)老保險(xiǎn)體系，，養(yǎng)老責(zé)任在個(gè)人與政府之間進(jìn)行重新分配，標(biāo)志著養(yǎng)老保險(xiǎn)體系改革進(jìn)入一個(gè)新階段。然而，養(yǎng)老金個(gè)人賬戶實(shí)施過程中出現(xiàn)了各種難以避免的問題，尤其是養(yǎng)老金個(gè)人賬戶的給付模式。隨著人口預(yù)期壽命的不斷延長，給付階段的政策制定不合理將會導(dǎo)致政府背上沉重的養(yǎng)老負(fù)擔(dān)，也將導(dǎo)致參保者的退休生活難以得到切實(shí)保障。本文通過考察養(yǎng)老金個(gè)人賬戶制發(fā)展存在的困難和問題，梳理我國養(yǎng)老金個(gè)人賬戶的發(fā)展現(xiàn)狀，分析長壽風(fēng)險(xiǎn)的形成及其管理方式，對國際上普遍使用的養(yǎng)老金給付模式進(jìn)行比較，對我國當(dāng)前養(yǎng)老金個(gè)人賬戶年金化的制約因素進(jìn)行剖析，借鑒國外的經(jīng)驗(yàn)，探討建立我國養(yǎng)老金個(gè)人賬戶與商業(yè)年金保險(xiǎn)相結(jié)合發(fā)展的關(guān)系。通過數(shù)據(jù)分析，將養(yǎng)老金個(gè)人賬戶現(xiàn)行制度與養(yǎng)老金個(gè)人賬戶年金化在應(yīng)對長壽風(fēng)險(xiǎn)長壽風(fēng)險(xiǎn)方面進(jìn)行對比，證實(shí)了養(yǎng)老金個(gè)人賬戶年金化的優(yōu)勢。文章最后提出了我國養(yǎng)老金個(gè)人賬戶年金化的一些措施，指出目前企業(yè)年金給付應(yīng)實(shí)行多元化。
[Abstract]:Under the background that the risk of longevity of population gradually appears, the pension personal account is brought into the pension insurance system of our country, and the responsibility for the aged is redistributed between the individual and the government, which indicates that the reform of the old-age insurance system has entered a new stage.However, there are some unavoidable problems in the implementation of the pension personal account, especially the payment mode of the pension personal account.With the continuous extension of the life expectancy of the population, the unreasonable policy formulation in the payment stage will lead to the heavy burden on the government, and will also lead to the retirement life of the insured can not be effectively guaranteed.By investigating the difficulties and problems existing in the development of the pension personal account system, this paper analyzes the present situation of the development of the pension personal account in China, and analyzes the formation and management of the longevity risk.This paper compares the pension payment models that are widely used in the world, analyzes the restrictive factors of pension pension in our country, and draws lessons from the experience of foreign countries.This paper discusses the relationship between the establishment of personal pension account and the development of commercial annuity insurance.Through the data analysis, this paper compares the current system of pension individual account with the pension individual account annuity in dealing with the risk of longevity and proves the advantage of pension individual account annuity.Finally, this paper puts forward some measures of pension pension in China, and points out that the enterprise annuity payment should be diversified at present.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.67

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王穎,楊明,周楷奉;保險(xiǎn)與稅的關(guān)系對稅源及保險(xiǎn)需求的影響[J];保險(xiǎn)研究;2002年09期

2 沈喜忠,杜奎峰,劉輝;智利保險(xiǎn)市場簡介[J];保險(xiǎn)研究;2003年09期

3 龍夢潔;;人口老齡化背景下商業(yè)保險(xiǎn)對完善養(yǎng)老保險(xiǎn)制度的作用[J];保險(xiǎn)研究;2007年08期

4 鄧大松,劉昌平;受益年金化:養(yǎng)老金給付的有效形式[J];財(cái)經(jīng)科學(xué);2002年05期

5 彭浩然;申曙光;;強(qiáng)制性個(gè)人賬戶養(yǎng)老金計(jì)發(fā)辦法改革對替代率影響的實(shí)證研究[J];當(dāng)代財(cái)經(jīng);2007年03期

6 宋世斌;馮羽;彭俊;;養(yǎng)老保險(xiǎn)個(gè)人賬戶調(diào)整的分析[J];宏觀經(jīng)濟(jì)研究;2006年07期

7 仵志浩,馬良華;養(yǎng)老保險(xiǎn)個(gè)人賬戶基金收支失衡的成因及對策[J];經(jīng)濟(jì)論壇;2005年16期

8 劉萬;;賬戶年金化與商業(yè)年金保險(xiǎn)的發(fā)展[J];經(jīng)濟(jì)評論;2009年01期

9 朱俊生;庹國柱;;論做大個(gè)人養(yǎng)老年金保險(xiǎn)市場[J];首都經(jīng)濟(jì)貿(mào)易大學(xué)學(xué)報(bào);2007年04期

10 杜鵑;;長壽風(fēng)險(xiǎn)與年金保險(xiǎn)研究[J];金融發(fā)展研究;2008年06期

本文編號：1759265