财经理论与实践2025，Vol.46Issue(3)：41-48,8.DOI:10.16339/j.cnki.hdxbcjb.2025.03.006
老龄化时代如何厘定职工医保长期精算平衡费率
How to Determine the Long-Term Actuarial Balance Rate of Employee Medical Insurance in the Aging Era
摘要
Abstract
Selecting the period of 2020-2050 as the calculation interval,using actuarial meth-ods of life insurance and non-life insurance,a long-term actuarial balance rate determination mod-el for employee medical insurance is constructed,and the impact of the financing and repayment linkage reform plan on the long-term actuarial balance rate of employee medical insurance is ana-lyzed.The results showed that compared with the benchmark situation of maintaining traditional fundraising,repayment,and retirement policies,synchronously promoting fundraising and repay-ment reforms,supplemented by the implementation of gradual delayed retirement policies,can significantly reduce the long-term actuarial balance rate of employee medical insurance.The cost reduction effect varies significantly under different financing reform plans,and compared to other influencing factors,the cost reduction effect of increasing individual contribution rates is the most obvious.In view of this,various measures such as canceling personal accounts,introducing a li-fetime payment system,implementing outpatient mutual assistance,and implementing gradual delayed retirement should be comprehensively utilized to form a strong policy synergy and achieve the sustainable development of the employee medical insurance system in the aging era.关键词
职工医保/长期精算平衡/筹资机制/门诊共济/渐进式延迟退休Key words
employee medical insurance/long-term actuarial balance/funding mechanism/outpatient mutual assistance/gradual delayed retirement分类
管理科学引用本文复制引用
孙翎,刘润迪..老龄化时代如何厘定职工医保长期精算平衡费率[J].财经理论与实践,2025,46(3):41-48,8.基金项目
国家自然科学基金面上项目(72374230) （72374230）
