發(fā)布時(shí)間：2018-11-02 16:55

【摘要】：養(yǎng)老保險(xiǎn)是我國(guó)社會(huì)保障體系中不可或缺的一部分，在老齡化背景愈演愈烈的趨勢(shì)下，它不僅關(guān)系到職工退休后生活的保障，而且還影響我國(guó)經(jīng)濟(jì)體制的改革，對(duì)我國(guó)社會(huì)能否和諧穩(wěn)定的發(fā)展至關(guān)重要。因此，加強(qiáng)基本養(yǎng)老保險(xiǎn)制度的深入研究，不斷完善養(yǎng)老保險(xiǎn)體系，對(duì)我國(guó)經(jīng)濟(jì)和社會(huì)發(fā)展意義重大。 首先，我國(guó)養(yǎng)老保險(xiǎn)制度實(shí)行部分積累制，研究基本養(yǎng)老保險(xiǎn)賬戶，應(yīng)對(duì)社會(huì)統(tǒng)籌賬戶和個(gè)人賬戶分別進(jìn)行研究。基于我國(guó)基本養(yǎng)老保險(xiǎn)制度改革前后繳費(fèi)和養(yǎng)老金發(fā)放政策不同，結(jié)合壽險(xiǎn)精算學(xué)基礎(chǔ)知識(shí)，，推導(dǎo)了我國(guó)基本養(yǎng)老保險(xiǎn)個(gè)人賬戶和社會(huì)統(tǒng)籌賬戶的繳費(fèi)精算模型以及養(yǎng)老金發(fā)放精算模型，進(jìn)而推導(dǎo)出基本養(yǎng)老保險(xiǎn)賬戶的繳費(fèi)和養(yǎng)老金發(fā)放精算模型。 其次，以1997年為分界點(diǎn)，將1997年以前退休的職工稱為“老人”，將1997年以前參加工作，1997年以后退休的職工稱為“中人”，按職工退休與否，進(jìn)一步將“中人”劃分為在職“中人”和已退休“中人”，按照不同的養(yǎng)老金計(jì)發(fā)辦法，分別構(gòu)建“老人”的隱性債務(wù)精算模型，“中人”的過渡性養(yǎng)老金隱性債務(wù)精算模型和基礎(chǔ)養(yǎng)老金隱性債務(wù)精算模型。 最后，從風(fēng)險(xiǎn)和收益兩個(gè)角度，探討在滿足一定的約束條件下，如何構(gòu)造基金組合投資模式，使得期望收益最大化。根據(jù)多樣化的資產(chǎn)投資組合能有效降低投資風(fēng)險(xiǎn)理論，具體分情況討論了三種不同投資模型下，投資比例對(duì)養(yǎng)老保險(xiǎn)保值增值的影響，得出了以國(guó)債投資為主，并有限制的進(jìn)入資本市場(chǎng)的證券投資組合模式，構(gòu)造了養(yǎng)老保險(xiǎn)基金投資的最優(yōu)均衡模型。對(duì)目前我國(guó)養(yǎng)老保險(xiǎn)制度存在的問題提出了一些政策性建議。
[Abstract]:Pension insurance is an indispensable part of the social security system of our country. In the increasingly aging background, it not only relates to the protection of workers' life after retirement, but also affects the reform of the economic system of our country. It is very important for the harmonious and stable development of our society. Therefore, it is of great significance for the economic and social development of our country to strengthen the in-depth study of the basic old-age insurance system and continuously improve the pension insurance system. First of all, the endowment insurance system of our country implements partial accumulation system, studies the basic endowment insurance account, should carry on the research separately to the social overall plan account and the individual account. Based on the different policies of payment and payment of pension before and after the reform of the basic old-age insurance system in China, combined with the basic knowledge of life insurance actuary, This paper deduces the actuarial model of individual account and social plan account of basic old-age insurance and the actuarial model of pension distribution, and then deduces the actuarial model of the contribution of basic endowment insurance account and the distribution of pension. Secondly, with 1997 as the demarcation point, the workers who retired before 1997 are referred to as "the elderly", and those who retire after 1997 are called "middle men", according to whether they retire or not. The "middle person" is further divided into active "middle person" and retired "middle person", and according to different pension calculation and distribution methods, the implicit debt actuarial model of "old person" is constructed separately. The actuarial model of implicit debt of transitional pension and the actuarial model of implicit debt of basic pension. Finally, from the perspective of risk and income, this paper discusses how to construct a portfolio investment model to maximize the expected income under certain constraints. According to the theory that diversified portfolio can effectively reduce investment risk, the paper discusses the influence of investment proportion on the maintenance and increment of endowment insurance under three different investment models, and concludes that the investment of national debt is the main factor. The optimal equilibrium model of pension fund investment is constructed based on the limited investment portfolio model of capital market. This paper puts forward some policy suggestions to the problems existing in the endowment insurance system of our country at present.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67

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