经济数学2016，Vol.33Issue(2)：1-8,8.
机关事业单位基本养老保险的精算应计负债
Actuarial Accrued Liability of the Basic Old-age Insurance for Government and Public Institution Employees
摘要
Abstract
By establishing actuarial model through a parallelogram framework ,this paper measured the actuarial accrued liability of the basic old‐age insurance for government and public institution employees at the beginning of 2015 .Raising the re‐tirement age ,interest rate ,contribution rate and salary growth rate will decrease the actuarial accrued liability ,where the effect of the retirement age is very much strong and that of the interest rate is very strong .Raising the benefit yearly growth rate , work‐age salary growth rate and age‐linked‐benefit growth rate will increase the actuarial accrued liability ,where the effect of the benefit yearly growth rate is very strong ..To control the scale of actuarial accrued liability ,it is necessary to moderately postpone retirement ,to raise the yield rate of investment and salary grow th rate by innovations .With these measures ,the con‐tribution rate can be reduced .关键词
数量经济学/精算应计负债/社保精算/基本养老保险Key words
quantitative economics/actuarial accrued liability/social security actuarial/basic old-age insurance分类
管理科学引用本文复制引用
杨再贵..机关事业单位基本养老保险的精算应计负债[J].经济数学,2016,33(2):1-8,8.基金项目
北京市社会科学基金重点项目 （）
