养老金担保与政府或有风险管理

Pension Guarantees and Government Contingent Risk Management

对强制性供款基准制养老金计划提供担保,是许多国家的通行作法,这导致了政府或有负债的产生。本文从政府或有风险管理的视角,探讨了养老金担保的政策目标、价值评估和风险管理等问题。

It is common for governments to offer pension guarantees in mandatory DC plans, which results in contingent liabilities for them. From the perspective of government contingent risk management, analysis is made on policy objectives, valuation, risk management strategy of pension guarantees and so on.