文献类型：期刊文献

中文题名：养老保险个人账户参数设定错误与纠正

英文题名：The Errors and Correction of Parameters Defined in Private Accounts of Endowment Insurance in China

作者：米海杰[1];王晓军[2,3];王述珍[4]

第一作者：米海杰

机构：[1]中国劳动和社会保障科学研究院;[2]中国人民大学统计学院;[3]中国人民大学风险管理与精算中心;[4]北京联合大学商务学院

第一机构：中国劳动和社会保障科学研究院

年份：2019

卷号：0

期号：6

起止页码：68-80

中文期刊名：统计研究

外文期刊名：Statistical Research

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2017】；社科基金资助期刊;CSSCI:【CSSCI2019_2020】；

基金：国家社会科学基金重大项目“我国养老保障体系应对人口老龄化挑战的对策研究”(13&ZD164);教育部人文社会科学重点研究基地重大项目“基于大数据的精算统计模型与风险管理问题研究”(16JJD910001);中央高校建设世界一流大学(学科)和特色发展引导专项资金的资助

语种：中文

中文关键词：个人账户;记账利率;计发系数;精算公平;精算平衡

外文关键词：Private Account;Bookkeeping Interest Rate;Annuity Divisor;Actuarial Fairness;Actuarial Balance

摘要：我国基本养老保险采取统账结合的制度模式。其中,个人账户采用记账方式建立了参保缴费与养老待遇之间的直接联系。理论上,公平和长期可持续的个人账户模式在记账利率、计发系数、余额继承等方面应遵循精算原则,但我国的个人账户参数设定存在不少违背精算公平和精算平衡原则的错误。本文结合国际经验,在剖析我国养老保险个人账户参数设定错误的基础上,基于精算平衡原理,探讨参数设定方法,检验纠正方案对制度精算公平和精算平衡性的效果,最后提出参数改革的具体建议。主要结论是:个人账户的记账利率应该是制度的内含回报率;名义账户的记账利率不是银行存款利率,而应随缴费工资增长率、人口预期寿命的变动等定期调整;养老金计发系数应基于动态生命表、养老金调整指数和个人账户内含回报率的变动而调整。由此确定的参数纠正方案将有效改善制度的精算公平与精算平衡性。因而建议我国基本养老保险个人账户应尽早明确现收现付的筹资模式和账户余额的权益归属,采用动态的记账利率和计发月数,引入自动平衡机制,实现制度的长期精算平衡。
Private accounts have been introduced in basic endowment insurance in China for 20 years,which build up a direct relation between personal insurance contribution and pension payment.However,they confront a series of problems with accumulation and distribution due to improper parameters defined.In order to correct the errors,taking into account the international experience and based on the actuarial balance theory,this paper explores a series of principles for defining parameters,tests the effects of corrections based on institutional actuarial fairness and balance,and finally proposes reforms for parameters defined.It concludes that the bookkeeping interest rate should be the implied rate of returns in the insurance system;the bookkeeping interest rate in the nominal account is not the bank deposit rate and should be periodically adjusted against the changes of the wage growth and life expectancy;the annuity divisor must be adjusted based on the dynamic life tables,the pension adjustment and the implied rate of returns in the private accounts.In such a way,the correction of parameters defined can effectively improve the institutional actuarial fairness and balance.Therefore,it is proposed that the private accounts in the pension insurance be clarified with Pay as You Go(PAYG)as its funding model and with whom the account balances belong to as soon as possible,and they should be also long-term actuarially balanced by adopting dynamic bookkeeping interest rates and months to be paid with an automatically balanced mechanism.