基本养老保险体系中个人帐户继承比例的优化分析被引量：10

The Quantitative Analysis of Internal Relationship between Succession of Personal Accounts and Months to Pay Pensions

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摘要 This paper designs an actuarial model of Individual Retirement Account(IRA),and analyses the relationship between the heritage and the divisor,which is used to calculate the pension of IRA.We find that the heritage will greatly decrease the amount of premiums used to pay pensions when making both ends meet.Then,we modify the present IRA model by reducing the heritage,and use them to increase the pensions.The positive outcomes show that the modified model is more steady and operational than the present one. This paper designs an actuarial model of Individual Retirement Account （IRA）, and analyses the relationship between the heritage and the divisor,which is used to calculate the pension of IRA. We find that the heritage will greatly decrease the amount of premiums used to pay pensions when making both ends meet. Then, we modify the present IRA model by reducing the heritage, and use them to increase the pensions. The positive outcomes show that the modified model is more steady and operational than the present one.

作者张勇

机构地区中山大学

出处《统计研究》 CSSCI 北大核心 2006年第7期64-68,共5页 Statistical Research

关键词个人账户继承数额计发月数精算现值

分类号 F842.67 [经济管理—保险] TK123 [动力工程及工程热物理—工程热物理]

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