浙江省事业单位养老保险债务的精算分析摘要：随着1997年企业职工养老保险制度改革的深入，事业单位养老保险制度改革也渐渐浮出水面。而在企业养老保险制度改革过程中，养老保险隐性债务规模庞大和个人账户“空账”等问题引起学术界的广泛关注，诸多学者对全国或各省市的企业单位养老保险隐性债务规模进行了测算，并对改革的实施提供了意见与建议。本文在借助隐性债务精算模型的基础上，结合浙江省事业单位养老保险制度改革的实际，测算了2007年浙江省事业单位养老保险债务的规模，并分析了“老人”的养老金债务、“中人”的养老金债务以及“中人”的过渡性养老金债务对国家财政形成的压力。关键词（本论文范文的主要论点）：事业单位；养老金债务；财政压力；过渡性养老金
The Pension Debt of Institutions in Zhejiang Province
Abstract: Since the enterprises have initiated pension reforms in 1997, the old pay-as-you-go pension system adopted by the institutions has been planned to be reformed. In the process of reforms, however, problems have been explored in enterprises- such as the large scale of implicit debt and unfunded individual accounts- which, as a result, have caused wide concerns among the academic field. Numbers of researchers have calculated the amount of the implicit debt and provided practical reform suggestions to the governments. This paper calculates the government’s debts to the old employees and the middle employees- especially the transition pension debt to the middle employees- caused by the pension reform of the institutions in Zhejiang Province, with the basis of actuarial models of implicit debt and the practical pension policies in Zhejiang Province.
Keywords: institutions; pension debt; financial pressure; transition pension
正文目录
一、引言………………………………………………………………………………3
二、精算模型的构建…………………………………………………………………4
（一）前提假设…………………………………………………………………4
（二）模型构建…………………………………………………………………4
三、浙江省事业单位养老保险改革对财政压力的实证分析………………………7
（一）参数估计…………………………………………………………………7
（二）测算结果………………………………………………………………10
（三）测算结果分析…………………………………………………………14
四、结论与建议……………………………………………………………………15
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