文档介绍：辽宁工程技术大学硕士学位论文 1
摘��要�
养老保险制度作为维护国家稳定促进经济发展和保障
社会全体成员基本生活条件的一项社会制度可以说社会保
障制度与政治经济社会和文化等各个领域有着密切的联
系其越来越受到世界的普遍关注和高度重视
本文首先分析了世界主要国家的养老保险制度如拉美
小国家智利的养老保险制度是现今最为成功的一个实例它
经历了现收现付制的煎熬同时又成功地实行了由现收现付
制向基金制的转换并且成功地运行了 18 年这些都为我过
养老保险制度改革提供了可以指导的方向
其次应用保险精算学中的有关精算理论对人口老龄化
和低出生率以及人类自身寿命的增长等人口结构变化直接
导致现收现付制度下巨额养老金难以支付用现收现付精算
模型给予证明同时利用部分积累制缺口精算模型对影
响养老金缺口的因素进行敏感度分析为如何决策和安排我
国未来养老保险制度提供理论基础和决策依据
最后本文提出了完善我国养老保险制度的初步设想
基本养老基金进入资本市场的模式提高养老保险的覆盖率
的措施以及由此带来隐性债务的支付问题的安排和解决方
案
关键词养老保险制度现收现付制基金制隐性债务
辽宁工程技术大学硕士学位论文 2
Abstract
The Social Security System as a social project to maintain stability,
to improve national economy, and to guarantee all social members a
basic living standard ,has a lose relationship with that nation’s social
production and distribution ,tax and investment, as well as national
imports and exports. In other words, the Social Security System is
connected to national politics, economy, society and culture, and has
been receiving more and more attention in every country in the word.
Firstly, the main reform implements in Chile in Latin America, in
the United Kingdom, in Sweden are introduced in detail in this
dissertation. Chile’s experience, however remains the most essful
example of social security privatization. Chile had undergone much
suffering from the old pay-as-you-go social security system, and then in
early 1981,Chile replaced its government-run pay-as-you-go retirement
system of individual retirement accounts. The new System has been
essfully running for more than 18 years.
Then, the population theory and theory of pension funding in
Actuarial Mathematics are used to analyze the factor’s relativity, the
rather rapid aging of population ,falling birthrates, increasing life
expectancy, the decline in the average retirement age, and also the
shortage of effective ways of investment social security fund in a
pay-as-you-go system. That will lead to an inability to pay retirees in
fut