我国养老金记账利率制度的风险精算分析和再设计

An Accurate Analysis of the Risk on Account Rate System of Endowment Insurance and New Design for Account Rate System

本文首先指出我国记账利率制度由于选择银行存款利率作为记账标准,从而导致无法抵御通货膨胀风险,以及因不能反映我国养老保险基金的真实收益率而损害了养老计划参加者的正当权益,然后通过建立个人账户基金风险评估模型并对面临的风险进行精算分析,在此基础上对我国的记账利率制度进行再设计,包括最低记账利率的确定和个人账户风险储备基金体系的建立。

At first, this paper points out that our account rate system of endowment insurance could not stand up against inflation risk and could not reflect the real return rate of the endowment insurance fund, then makes an empirical analysis on these risks by establishing the risk actuarial models , finally put forward new design plan for the account rate system.