我国失地农民养老保险的精算模型——以济南市为例

The Actuarial Model of Landless Farmers' Pension Insurance in China——Taking Jinan City as an Example

近年来,随着我国城市化和工业化进程的加快,越来越多的农民失去了土地,也即失去了赖以生存、发展和保障的物质基础。作为政府应尽的责任和义务,全国各地结合当地实际陆续推出了针对失地农民的养老保险制度。但由于在养老保险费的征缴标准、养老金的待遇标准以及缴费年限等问题上缺乏科学合理的保险精算设计,很难确保制度本身实现收支平衡,给失地农民养老保险制度的可持续发展带来了隐患。文章基于济南市最新出台的失地农民养老保险规定,建立了相应的精算模型,研究了失地农民养老保险收入与支出的平衡问题,从而为政府进一步的完善失地农民养老保险机制,建立更加合理化的规定提供建议。

In recent years,with the acceleration of urbanization and industrialization in China, a growing number of farmers have lost their lands, which leads to the unbalance of material basis for their livelihood, development and protection. As its due obligations, many local governments in China have launched the pension insurance system forlandless farmers according to the local situations. However, it is difficult to ensure that the system itself maintain＇ s a balance of income and expenditure because of the lack of scientific actuarial design in the standards of contribu- tions, benefitlevels and payment years, so that there are potential risks against the sustainability of this pension insurance. The paper established an actuarial model and studied the balance of payment in accordance with the latest policy for pension insurance of landless farmers in Jinan City. It made some proposals for further enhancing the the pension insurance system.