德国法定养老保险精算制度的法律保障的经验与启示

Legal Regulation of Actuarial System of Statutory Pension Insurance in Germany:Experience and Enlightenment

对社会保险精算进行立法规制既是社保精算工作权威性的法律保障,也是社保体系规范化运行的实际需要。在社会保险精算法律规制领域,以法定养老保险为例,德国采用在《社会法典》中对核心内容进行规范的方式,立法不涉及对精算领域专业知识的选取,而是通过对如精算报告制定、养老金计算参数调整等具体项目及其程序的标准化设置,保证精算机制运行的稳定及其结果的权威。结合我国目前社会保险法律制度发展的实际,可以从制定规范精算报告编制程序的法规以及优化规范性文件中养老金计算公式等角度着手,逐步建立并实现对基本养老保险精算制度的法律保障。

The legislative regulation of actuarial social insurance is not only the legal guarantee of the authoritativeness of social security actuarial work, but also the actual need of standardized operation of social security system. By regulating social insurance ac-tuarial system, the way of standardization of core contents through the Social Code has been chosen in German legislation. Instead of involving professional knowledge in actuarial fields, legislators choose to ensure the stability of the actuarial mechanism through the standardization of specific actuarial tasks and procedures such as actuarial reporting and adjustment of calculation parameters. In view of the development situation of China's legal system of social basic pension insurance, the legal regulation can be gradually realized through formulation of regulations for preparation of actuarial reports and optimization pension calculation formula in normative docu-ments.