【摘要】：現(xiàn)今世界的人口發(fā)展呈現(xiàn)一種趨勢,就是出生率的下降與預(yù)期壽命的延長。無論是什么發(fā)展水平的國家,都面臨人口老齡化的挑戰(zhàn)這樣一個問題。因此,如何建立起有效的養(yǎng)老金制度,如何構(gòu)造一個高效率的管理體制,以及如何對養(yǎng)老金進(jìn)行有效的投資運營等,以應(yīng)對老齡化高峰時期的到來成為世界各國關(guān)注的焦點。 本論文就是要認(rèn)真總結(jié)我國養(yǎng)老保險體系改革的經(jīng)驗與教訓(xùn),立足中國國情,借鑒國際經(jīng)驗,推動我國基本養(yǎng)老保險事業(yè)的改革與發(fā)展。首先對基本養(yǎng)老金籌集的研究進(jìn)行綜述,從國內(nèi)外關(guān)于養(yǎng)老金的著作入手進(jìn)行總結(jié),并對于養(yǎng)老金缺口的研究進(jìn)行綜述,由此對養(yǎng)老金改革過程中產(chǎn)生的問題進(jìn)行了探討,認(rèn)為應(yīng)該著重考察關(guān)于缺口的問題。在改革的過程中產(chǎn)生的轉(zhuǎn)軌成本,以及隱性債務(wù)的顯性化和空賬的出現(xiàn)都是養(yǎng)老保險基金缺口產(chǎn)生的原因,針對缺口問題,利用保險精算的相關(guān)理論知識,建立收支規(guī)模模型來度量我國基本養(yǎng)老金缺口的大小,并針對影響?zhàn)B老金缺口的因素進(jìn)行定量分析,找出各影響因素對于缺口規(guī)模變化的趨勢如何,從而提成妥善的解決辦法和建議。最后根據(jù)以上分析結(jié)論,針對完善我國基本養(yǎng)老基金的籌集給出建議和意見。
[Abstract]:There is a trend of population development in the world today, that is, the decline of birth rate and the increase of life expectancy. Whatever the level of development, countries face the challenge of an ageing population. Therefore, how to establish an effective pension system, how to construct a highly efficient management system, and how to effectively invest and operate the pension to cope with the arrival of the aging peak has become the focus of attention in the world. The purpose of this paper is to sum up the experiences and lessons of the reform of China's endowment insurance system, base on China's national conditions, and draw lessons from international experience to promote the reform and development of the basic endowment insurance in China. First of all, it summarizes the research on basic pension raising, starting with the works on pension at home and abroad, and summarizes the research of pension gap, and then discusses the problems arising in the process of pension reform. It is believed that the problem of the gap should be examined. The cost of transition in the process of reform, the dominance of implicit debt and the emergence of empty account are all the causes of the gap in pension insurance fund. In view of the gap, the relevant theoretical knowledge of actuarial insurance is used. This paper establishes a model of income and expenditure scale to measure the size of the basic pension gap in China, and makes quantitative analysis of the factors that affect the gap, and finds out the trend of the change of the gap. Thus, appropriate solutions and suggestions can be achieved. Finally, according to the above conclusions, the author gives some suggestions and suggestions on how to improve the raising of basic pension fund in China.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842.67

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