事业单位养老保险制度改革精算模型研究

Research on Actuarial Models about Reform of Endowment Insurance about Institutional Organization in China

从中国事业单位养老保险改革实践出发,在西方寿险精算理论和精算模型基础上,分别建立事业单位养老保险制度改革过程中关于新人、中人和即将退休人员的养老保险精算模型.并分别给出关于新人、中人和即将退休人员的养老保险应由事业单位和政府财政需要补贴资金精算现值的计算公式.

Based on the practice of reform of endowment insurance about Institutional Organization in China , actuarial theory of life insurance and actuarial models in the West,actuarial models about the newcomer,men-in-service and retiring staff are set up respectively,and the actuarial present values of subsidy due to Institutional Or-ganization and Government fiscal revenue are given too,aiming at the purpose of providing the basis for the re-form.