文献类型：期刊文献

中文题名：社会养老保险资产负债表的经验与启示

英文题名：The Balance Sheet for Social Pension Insurance and Some Recommendations

作者：王述珍[1];王晓军[2]

第一作者：王述珍

机构：[1]北京联合大学商务学院;[2]中国人民大学应用统计科学研究中心

第一机构：北京联合大学商务学院

年份：2013

期号：5

起止页码：113-121

中文期刊名：保险研究

外文期刊名：Insurance Studies

收录：;北大核心:【北大核心2011】；CSSCI:【CSSCI_E2012_2013】；

基金：教育部人文社会科学重点研究基地项目(10JJD790037);教育部人文社会科学研究规划基金项目(10YJA910008);国家自然科学基金项目(71173230)的资助

语种：中文

中文关键词：社会养老保险;缴费资产;资产负债表;自动平衡机制

外文关键词：social pension system ; contribution asset; balance sheet ; automatic balancing mechanism

摘要：全球人口老龄化使世界各国的社会养老保险面临日益增大的财务压力和可持续发展的巨大挑战,从而对社会养老保险的财务风险管理和财务预警提出了更高的要求。在实践中,以美国为代表的大多数国家采用现金流量预测方法评估社会养老保险的长期财务状况,瑞典则开创性地引入了资产负债表,采用复式记账法从存量角度评估公共养老保险的资产与负债水平,引入偿付能力比率衡量制度的偿付能力状况,引入自动平衡机制调节制度的资产和负债平衡,从而不仅增加了制度财务的透明性,也为制度财务可持续发展提供了有效的保障。在我国,有关社会养老保险财务报告和财务管理的理论研究与实践经验基本处于空白,本文将对瑞典公共养老保险系统的资产负债表进行深入剖析,以探讨广泛适用的社会养老保险资产负债表的原理和应用,并为我国社会养老保险资产负债表的建立提供建议。
With the global trend of population ageing, social pension insurance programs in many countries are facing with significant fiscal challenges and sustainability problems. As a result, there is a higher requirement for financial risk management and financial prewaming. In practice, some countries, like the U. S, use aggregate cashflow projection models to evaluate the long-term financial status of social pension systems, while Sweden introduces the balance sheet into the process, and uses the double-entry accounting system to evaluate the pay-as-you-go pension system＇ s assets and liabilities from the aspect of the current balance. The Sweden method also applies the sol- vency ratio to measure the solvency status and uses the automatic balancing mechanism to adjust the balance, therefore it not only increases the financial transparency of the system, hut also helps to ensure the system＇ s financial sustainability. In China, there are few experiences and theoretical study on financial reporting and financial risk management for the social pension system. In this paper, we focused on the experience analysis for the balance sheet of Swedish public pension system, discussed the fundamental theory and comprehensive application of balance sheet for pay-as-you-go pension system, and gave some suggestions for establishing the balance sheet of social pen- sion program in China.