Optimization of Actuarial Model for Individual Account of Rural Social Pension Insurance

This paper firstly analyzes different payment methods of individual account and the pension replacement rate under the pension payment method.Results show that it will be more scientific and reasonable for the individual account of new rural social pension insurance to adopt the actuarial model of payment according to proportion of income and periodic prestation at variable amount.The Guiding Opinions on New Rural Social Pension Insurance sets forth individual account should be paid at fixed amount,and the insured voluntarily selects payment level as per criteria set by the State.The monthly calculation and distribution amount of pension is the total amount of individual account divided by139.Therefore,it should start from continuation of policies and make adjustment of payment level in accordance with growth of per capita net income of rural residents.When condition permits,it is expected to realize transition to payment as per income proportion and periodic prestation at variable amount.

Research on Accounting Issues of the Pension Insurance Fund for Urban Employees

Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.

Research of Social Problems under Global Vision, Local Consciousness and People＇s Standard --Take analysis of the design intention of individual account as example

In the study of social problems, it is important to realize the organic combination of global view, local people standard,, which plays an important role in handing and understanding specific social problems undoubtedly. This article takes our country＇s public pension personal account as example ,analyzing how to realize the combination of all three in the whole research process of the individual account.

Sensitivity of Personal Account Accumulated Value of New Rural Social Pension Insurance to Variation of Uncertainties

The personal account of new rural social pension insurance raises funds in the form of individual premium-paying,collectively pooled subsidy and government subsidy.The personal account accumulated value has a decisive influence on the payment level of personal account pension.The personal account accumulated value has a direct or indirect relationship with the income level of farmers,premium-paying level,the insured period,investment return rate of funds and other factors.Analysing the impact of infinitesimal variation of these factors on accumulated value of personal account pension,is of great significance to improving and consolidating personal account,and achieving sustainable development of new rural social pension insurance.

Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68

This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial statements were picked on a random basis from the Electronic Municipal Market Access[1]database.EMMA is a research and data retrieval system of the Municipal Securities Rulemaking Board(MSRB).The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these securities.The paper was developed as a result of the requirement by GASB to“recognize their long-term obligation for pension benefits as a liability for the first time,and to more comprehensively and comparably measure the annual costs of pension benefits”[2].The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30,2015 and restated the financial statements for the fiscal year ended June 30,2014.The effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred percent.Many of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school district.Bond ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet,increased current recognition of pension expenses,and a possible interest rate increase.All of these effects are illustrated in this paper.This is at a time where many people are questioning the performance of many of the school districts.

Research on improving the system of account rate in occupational pension

In the reform of government organizations and institutions of China, we put forward the establishment of personal account system in occupational pension, and the introduction of the ＂account＂ management model of the non real account accumulation. This paper analyzes the current situation of personal accounts in our country, and puts forward that the account rate of bank deposit can not resist inflation, and can not reflect the real return rate of China＇s pension funds, which is not conducive to the preservation and appreciation of personal account funds. On the basis of the above, the paper puts forward that the account rate should not only consider the level of economic development and inflation, but also to adapt to the financial payment ability, and establish the personal account risk reserve fund system and other improvement measures, and strive to achieve the sustainable development of the personal account system.

优化我国养老金制度体系:个人养老金制度的发展定位

我国已初步建成了第三支柱个人养老金制度,但该制度尚未实现规模化发展。分析现行养老金制度体系面临的现实困境后发现诸多问题,如第一支柱可持续性面临挑战,第二支柱发挥的作用有限,养老资产规模不足等。个人养老金制度对于优化我国养老金体系具有关键作用。据此,明确个人养老金制度的发展定位,包括完善三支柱养老保障体系、提高基本养老保险待遇水平、增加养老金资产储备、强化个人养老储备意识。提出政府应该协调发展三支柱养老保险,实施税收激励政策并加强宣传教育以激励个人的有效参与,优化养老资产储备的投资管理的相关建议。

个人养老金制度参与意愿的影响因素分析——基于结构方程模型

个人养老金制度作为我国社会保障体系建设顶层设计中的一个重要制度安排,是多层次、多支柱养老保险体系的重要组成部分。2022年末制度落地以来,公众参保意愿不强,市场观望情绪浓厚。基于对全国个人养老金制度试点城市开展的问卷调查数据,采用结构方程模型系统分析个人养老金制度参与意愿的影响因素和相关影响机制,发现该制度的参与意愿与居民的年龄段、居住城市、工作状况及家庭金融资产规模紧密相关;认知水平和制度信任对感知有用性和感知易用性会产生显著的正向影响,进而影响参与意愿,而机制建设并非影响参与意愿的显著因素。建议个人养老金制度针对特定人群进行重点宣传,放宽提取要求,建立产品准入和退出制度并促进信息披露标准化。

企业职工基本养老保险个人账户改革方案比较研究

企业职工基本养老保险的参保职工去世时其个人账户有余额的,余额部分可继承;领空个人账户余额仍然存活的参保职工可以继续领取个人账户待遇直至身故,带来个人账户基金收支缺口。在计发月数偏小、个人账户投资收益率不高、记账利率虚高情况下,基金收支缺口进一步扩大。本文对四种个人账户改革方案进行模拟,比较不同改革方案的优缺点。研究发现:(1)在“仅取消可继承规定”的方案一下,或“不可继承+按平均退休余命调整计发月数”的方案二下,遗产差都远小于长寿差,个人账户无法实现基金收支平衡;(2)如取消可继承规定,能消除个人账户收支缺口的计发月数远高于可支付至平均退休余命的计发月数;(3)在“可继承+个人账户实际余额‘领空不领’”的方案三下,或“可继承+按极限年龄调整计发月数”的方案四下均可实现个人账户基金收支平衡;但方案三下长寿参保职工在领空个人账户余额后养老金替代率会大幅陡降,方案四则将待遇降低的冲击分摊在整个待遇领取期。个人账户改革方案需要在可继承规定、基金收支平衡和养老金替代率之间做权衡选择。上述研究发现对机关事业单位工作人员基本养老保险和城乡居民基本养老保险个人账户改革同样具有参考意义。

我国房屋养老金制度:背景与框架

房屋安全既是城市安全运行的重要组成部分,也是人民“安居”的重要保障。为破解房屋安全管理难题,强化房屋全生命周期的安全保障,应加快研究完善房屋安全全生命周期管理制度,包括研究建立房屋养老金制度。本文聚焦房屋养老金制度“为什么建”“建什么”“如何建”,梳理地方有益探索实践,重点分析房屋养老金资金来源和如何实施管理等关键问题,提出由公共账户、个人账户、补充账户三个账户组成的房屋养老金制度设计框架,明确房屋养老金的主要资金来源、适用范围、统筹使用等内容,进而提出有序推进房屋养老金制度实施的政策建议。

我国养老第三支柱个人养老金发展问题研究

近年来,我国积极研究推动第三支柱个人养老金的发展,并给予充分关注和政策支持。在发展的关键时间节点上,分析我国第三支柱个人养老金的现状,总结和借鉴国外成熟的个人养老金发展经验,为我国个人养老金的发展提出路径建议,对我国个人养老金的发展具有重要的意义。

账户养老金运营方式的国际比较与借鉴

与传统的现收现付制度相比,个人账户基金需获取高于人口与工资增长率的收益率才具有优势。因此,账户养老金计划下基金运营是账户养老金计划可持续发展的关键所在。从美国、澳大利亚等8个国家的情况看,账户养老金的运营大致可以被划分为两类:一类是政府不直接介入运营,另一类是政府强力介入运营。但不论是哪一类,各个国家都根据本国具体情况做出了不同选择。我国养老金体系的三个支柱中都存在账户养老金,其运营都面临着亟须解决的基本问题。借鉴国外经验,结合本国具体国情,可以为解决我国账户养老金运营面临的基本问题提出一些政策建议。

“老漂族”返乡自我养老选择的影响机制研究

城市化进程的加快导致大量老年人进城照顾孙辈、料理家务,“老漂族”群体由此产生。随着老龄化现象的加剧,“老漂族”养老日渐成为一个新的社会问题。根据个人生命周期和养老空间选择的双重维度,“老漂族”的养老方式可分为四种类型:返乡自我养老、返乡家庭养老、进城抚育式养老和进城家庭养老。大部分“老漂族”更愿意选择返乡自我养老,而他们选择这种养老方式的影响机制包括三个方面:第一,利他主义心理,“老漂族”认为自己是家庭负担,返乡自我养老能减轻子女家庭的压力;第二,“老漂族”在城市中往往属于边缘者、弱者角色,难以形成身份认同以及获得归属感,而返乡自我养老能获得身份认同和归属感;第三,个体化的需求,“老漂族”返乡自我养老能获得独立的空间和自由的闲暇时间,并减少与子女之间的矛盾。

《社会保险法》亟待完善的若干重要问题

《社会保险法》的完善具有必要性和紧迫性,应适时启动修法程序。《社会保险法》的完善涉及若干基础性的重要制度,主要包括:在立法体例方面,生育保险应归并到基本医疗保险一章,增加长期护理保险的专章规定;在覆盖范围方面,社会保险应有效覆盖新就业形态劳动者;改革职工基本养老保险和基本医疗保险的个人账户制度;明确社会保险费的征收主体及职权;确立社会保险经办机构的法人地位;从国家层面统一社会保险缴费基数的确定标准;规定社会保险费征收期限制度;完善社会保险基金的先行支付与追偿制度;妥善处理民事侵权责任和工伤保险责任的竞合问题;有效落实因病或非因工致残职工的病残津贴。

美国个人退休账户多元制度安排及参与群体特征

美国养老金第三支柱个人退休账户制度的功能定位与我国个人养老金相似,其近50年的运行经验可为我国优化个人养老金制度提供参考。个人退休账户以税收优惠撬动个人参保积极性,以多元制度安排扩展制度覆盖范围,通过强化缴费、转续和领取的灵活性及便利性实现“可替代”功能与“附加”功能叠加。文章利用美国消费者金融调查(SCF)数据,分析个人退休账户参与群体特征及不同特征群体在个人退休账户积累及模式选择上存在的偏好差异。分析结果显示,养老储蓄需求(无雇主发起养老金计划)、养老储蓄能力(收入水平)正向影响个人退休账户参与及资金积累水平;多元税收优惠模式兼顾不同群体需求,税收优惠程度是账户模式选择的重要诱因;制度灵活性及便利性是高收入群体及多雇主就业群体的重要关切因素,而信息处理能力不足会阻碍个人做出理性选择。因此,参考美国运行经验教训,可从设置多元税收优惠模式、贯通二三支柱、动态调整税优缴费上限、待遇提取纳入综合所得计税、引入应急提取条款及强化投资者教育等方面考虑优化个人养老金制度。

第一支柱账户养老金的政府责任:兼论智利养老金改革

自社会保障制度诞生以来,以缴费确定型为财务模式的账户养老金一般广泛存在于养老金体系的第三支柱中,少数情况下也存在于第二支柱。智利于1981年建立了个人账户完全覆盖第一支柱的养老金制度,成为全球养老金改革的先驱试验。在智利前后两轮养老金制度改革发展进程中,经历了从完全市场化到逐渐回归政府责任的过程。本文首先梳理账户养老金政府责任的学理基础,进而回顾智利养老金改革历程,剖析“智利模式”将个人账户完全覆盖第一支柱养老金的弊病,继而思考我国第一支柱城镇职工养老保险个人账户的政府责任定位,厘清第一支柱养老金未来发展的应然取向,以期提升我国第一支柱养老金的整体制度效能。

祛风清热化湿法治疗新型冠状病毒感染后咳嗽的临床经验

[目的]总结王真教授治疗新型冠状病毒感染后咳嗽(以下简称新冠后咳嗽)的中医经验。[方法]通过记录并整理医案,参考国内外文献,从病因病机、处方经验、验案举隅三方面阐述王真教授的治疗经验。[结果]王真教授认为,新冠后咳嗽的病因是疠气,病机是风邪留恋、湿热内蕴,处方经验为祛风解表、通窍利咽,三焦湿热、分消走泄,因人制宜、标本兼顾。所举两则医案中,患者以新冠感染后反复咳嗽为主诉,王真教授以祛风清热化湿为主,养阴生津、健脾、益肾、化瘀为辅,处方周全,疗效确切。[结论]王真教授准确把握新冠后咳嗽的病因病机,治法明晰,用药严谨,疗效明显,其治疗经验具有临床价值。

我国第三支柱养老保险障碍及其发展路径的文献述评

人口老龄化已成为我国不可忽视的严峻国情,随着人口老龄化规模及程度的不断攀升,亟须加快建立起多层次、结构合理的三支柱养老保险体系。本文综合国内外研究成果,对第三支柱养老保险的发展必要性、障碍因素以及实现路径等方面进行梳理,指出第三支柱养老保险具有灵活性强、覆盖面广以及分担财政压力等优势;同时受限于制度不全、市场活跃度不高以及公众相关意识淡薄等困境。为此,本文提出通过完善法制监管框架、优化税收货币政策、调整体系结构平衡、推动多元机制创新、加强公众养老教育五大路径,确保第三支柱养老保险在我国养老体系中发挥作用,进而推动我国养老保险体系的完善与可持续发展。

瑞士目标协同推进第三支柱养老金发展的制度实践

由于拥有发达的金融产业和包容性的文化氛围,瑞士较早地确立了养老金三支柱原则:第一支柱覆盖全民,但待遇水平有限,满足最基本的生存需要;第二支柱对劳动者养老金进行补充,维持基本生活水平;第三支柱灵活多样,满足更高质量的退休生活水平。在此基础上,瑞士的第三支柱个人养老金在制度设计上充分考虑了不同目标间的协同作用,既以用户为中心,从产品的销售、选择和运营等方面提升用户体验,契合了市场目标,又兼顾宏观经济目标、中观制度目标和微观家庭目标,实现了第三支柱的正向循环发展。

职工医保门诊共济改革:依据、内容以及福利调整

门诊共济是我国职工基本医疗保险制度的又一重大变革,对强化统账结合模式下职工基本医疗保险制度的互助共济功能具有重要意义。梳理和阐释职工医保个人账户的发展历程、改革原理和福利调整,有利于加深公众对改革的理解,同时应合理引导公众舆论、加快完善门诊保障待遇、探索个人账户与商业健康保险结合模式、做好门诊共济改革的政策衔接工作,促进职工医保门诊共济改革的落地和发展。