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为应对人口老龄化.中国社会养老保险制度的筹资模式由现收现付制转变为部分积累制,从而在基本养老保险制度中引入了个人账户制度。然而,现行制度下的个人账户能否真正应对老龄化的挑战,值得探讨。文章以浙江省基本养老保险制度为考察对象,根据全国第五次人口普查浙江省的资料,借助保险精算理论,讨论在一定的待遇系数下,投资回报率与个人账户基金可支付年限的关系;在一定的投资回报率之下,个人账户基金可支付年限与待遇系数的关系;在不同待遇系数下,个人账户养老金月标准能否达到目标替代率。
In order to cope with the aging of the population, the mode of financing for China’s social pension insurance system was transformed from a PAYG to a partial accrual system, thus introducing an individual account system into the basic old-age insurance system. However, whether the current system of personal accounts can truly meet the challenge of aging is worth discussing. Based on Zhejiang Province’s fifth census, using the Actuarial Actuarial Theory, this paper discusses the relationship between the rate of return on investment and the age of individual account funds under a certain treatment coefficient. Under a certain rate of return on investment, individual account funds can pay the relationship between the number of years and the coefficient of treatment; under different treatment factors, whether individual account pension standard can achieve the target replacement rate.