现收现付制与部分积累制的缴费率模型

中国管理科学 ›› 2002, Vol. ›› Issue (4): 82-85.

现收现付制与部分积累制的缴费率模型

高建伟, 邱菀华

北京航空航天大学经济管理学院, 北京, 100083

收稿日期:2001-12-05 出版日期:2002-08-28 发布日期:2012-03-06
基金资助:
国家自然科学基金资助项目(79930990)

The Model of Contributing Rate under Pay-As-You-Go System and Partially Accumulated System

GAO Jian-wei, QIU Wan-hua

School of Economics and Management, Beijing University of Aeronautics and Astronautics, Beijing 100083, China

Received:2001-12-05 Online:2002-08-28 Published:2012-03-06

摘要/Abstract

摘要： 本文利用保险精算学中生命表理论得到现收现付制下的缴费率精算模型,分析了在人口老龄化到来之际实行现收现付制的潜在危机;结合中国实际情况,利用生存年金理论分别得到社会统筹和个人帐户下的缴费率精算模型,最后给出求解个人帐户缴费率的实例。

关键词: 现收现付制, 部分积累制, 生存年金, 精算现值, 待遇预定计划, 缴费预定计划

Abstract: Using the theory of life table,we establish the actuarial model of contributing rate under pay-as-you-go system,and analyze the potential crisis based on the coming of old age population.According to the concrete condition in China,we derive the actuarial model of contributing rate under the social plan as a whole and the individual account system by using life annuity theory,and finally present a practical example of individual account in this paper.

Key words: pay-as-you-go system, partially accumulated system, life annuity, actuarial present value, defined benefit scheme, defined contribution scheme

中图分类号:

C931

高建伟, 邱菀华. 现收现付制与部分积累制的缴费率模型[J]. 中国管理科学, 2002, (4): 82-85.

GAO Jian-wei, QIU Wan-hua. The Model of Contributing Rate under Pay-As-You-Go System and Partially Accumulated System[J]. Chinese Journal of Management Science, 2002, (4): 82-85.