城镇企业职工养老保险基金支付能力测算模型的构建——基于“渐进式”延迟退休年龄策略的研究

Construct the Calculation Model of the Solvency of Pension Insurance Fund under the New Policy——Based on the study of "progressively" delaying the retirement age

应用社会保险精算方法和技术,以现行的社会养老保险政策为导向,重点考虑"渐进式"延迟退休因素,构建养老保险基金收支测算模型。并在此基础上推导出养老保险基金支付能力测算模型,以期对养老金失衡风险和支付能力危机进行及时预测,为养老保险政策的调整和完善提供依据。

Combined with the methods and techniques of Actuarial Science and oriented by the current policies of 90 Social Endowment Insurance,this paper focus on the consideration of the factor of ＂progressively＂ delaying retirement age to constructs the expenditure calculating models of the Pension Insurance system.Then deduce the Calculation Model of the Solvency of Pension Insurance Fund based on that.The model is intended to promptly forecast the imbalance risk and payment crises in the Endowment Insurance Fund and provide the basis for the policy adjustment and improvement.