瑞典名义账户养老金制度精算要素研究

Research on the Actuarial Elements of Swedish Non-financial Defined Contribution Pension System

瑞典是当今世界上实行名义账户养老金制度最为成功的国家。由对瑞典名义账户制养老金计划的运行机制进行描述,进而分析了其供款和支付环节的收入指数、继承所得、管理费用、平衡比率、平衡指数、自动平衡机制、年金除数、调整率等精算要素,并探讨这些精算要素对瑞典名义账户制的效应。研究表明:上述精算要素共同构成了瑞典名义账户养老金制度的精算体系,一方面推动了制度的财务平衡,提高了制度自身的运行效率,另一方面在一定程度上保证了制度的公平性,名义账户制可成为当前我国养老保险个人账户制度一个较为理性的选择。

Sweden is the country which has the best Non-financial Defined Contribution（NDC） pension system.However,there is lack of research on the actuarial elements of Swedish NDC scheme.With an introduction of operational mechanism for NDC system in Sweden,the paper analyses the actuarial elements,such as income index,inheritance gain,administrative cost,balance ratio,balance index,balancing,annuity divisor,adjustment ratio,etc.,and discusses the effects of these elements on the NDC scheme in Sweden.Study shows that the actuarial system is helpful to the financial balance,efficiency and justice of the NDC system in Sweden.