精算技术在社会保险基金管理课程教学中的应用——以养老保险为例

On the Application of Actuarial Techniques in the Teaching of Social Security Fund Management——A Case Study of Pension Fund

社会保险基金管理是公共管理核心基础课程之一,是整个劳动与社会保障课程体系的基础,并且是公共管理专业学生必须掌握的专业技能。如何更好地开展该课程的案例教学,是该课程的首要任务,因为缺乏必要的分析工具,一直以来使得该课程以传授基本概念为主。本文将精算技术引入社会保险基金管理课程教学中,并结合养老保险条例开发了相关教学案例,从内容上丰富了该课程体系,并将理论与实务紧密地结合了起来。

Social security fund management is a core curriculum of public management major, is the foundation of the labor and social security curriculum system, is also the skill that students are supposed to master. Case study is on the top of the list. However because of shortage of tools, the course has always been taught by delivering concept. The paper introduces actuarial technique into the course teaching of social security fund management, and improves the curriculum system by combining with the related teaching cases, which can be a good combination of theory and practice.