机关事业单位养老保险新政对财政支出影响的精算分析

The Actuarial Evaluation of the Effect of the New Civil Servant Pension System on Fiscal Expenditure

我国机关事业单位养老保险改革将影响养老金的财政支出。本文通过对新政的政策分析,建立精算模型,测算改革前后养老金财政支出缩减额及缩减比例。研究发现,养老金支出缩减额随着职工逐年退休而增大,且当"新人"及"新中人"全部退休时缩减额达到最大;缩减比例逐年小幅降低,相对稳定。可见,改革可减少养老金财政支出,实现养老金待遇的平稳过渡,对应对人口老龄化带来的养老金支出压力具有积极作用。

China＇ s new civil servant pension policy will impact the pension fund fiscal expenditure. The paper evaluated the effect by analyzing the new policy and building an actuarial model to project the reduction amount and reduction ratio of the pension fund fiscal expenditure before and after the reform. The research indicated that the pension spending reduction would increase year by year with retirements, and it would reach the maximum value when all the ＂new men＂ and ＂new middle men＂ retired. The reduction ratio declined slowly and was relatively stable. It can be seen that the new policy will relieve the fiscal burden, realize the smooth transition of pension benefits, and help to meet the challenge of pension expenses caused by the aging of population.