文档介绍：1 机关事业单位基本养老保险的精算应计负债摘要通过养老金测算的平行四边形框架建立养老保险的精算模型应计负债, 测算机关事业单位基本养老保险在 2015 、利率、缴费率和工资增长率都会降低精算应计负债, 退休年龄的影响非常强,利率的影响也很强. 提高养老金增长率、工龄工资增长率和同年度养老金随年龄增长率都会增加精算应计负债, 养老金增长率的影响很强. 为控制机关事业单位基本养老保险精算应计负债,可适时适度提高退休年龄, 创造条件提高投资收益率, 通过全社会创新提高社会生产力来提高工资增长率,与此同时可降低缴费率. 关键词数量经济学;精算应计负债;社保精算;基本养老保险中图分类号 文献标识码 A AbstractBy establishing actuarial model through a parallelogram framework , this paper measured the actuarial accrued liability of the basic oldage insurance for government and public institution employees at the beginning of 2015. Raising the retirement age , interest rate , contribution rate and salary growth rate will decrease the actuarial accrued liability , where the effect of the retirement age is very much strong and that of the interest rate is very strong. Raising the benefit yearly growth rate , workage salary growth rate and agelinkedbenefit growth rate 2 will increase the actuarial accrued liability , where the effect of the benefit yearly growth rate is very strong.. To control the scale of actuarial accrued liability , it is necessary to moderately postpone retirement , to raise the yield rate of investment and salary growth rate by innovations. With these measures , the contribution rate can be reduced. Key wordsquantitative economics ; actuarial accrued liability ; social security actuarial ; basic old-age insurance 1 引言 2014 年 12月 28 日,全国人大常委