记账利率与缴费比例对企业职工养老保险精算平衡的影响研究

Research on the Influence of Bookkeeping Interest Rate and Payment Ratio on the Actuarial Balance of Enterprise Employee Pension Insurance

摘要: 根据我国企业职工养老保险制度规定，基于生命周期理论视角，建立企业职工养老保险基金缴费与给付精算模型。研究记账利率在3%~8%之间，男职工和女职工养老保险基金缴费与给付变化情况；以及不同缴费比例的省份，在不同记账利率下男女职工养老保险基金收支变化情况。通过精算模型测算，得出以下结论：记账利率对养老保险基金缴费与给付的影响显著；通过调整记账利率，能够实现不同缴费比例职工养老保险基金精算平衡。人社部已经对外宣称，2022年1月起启动企业职工养老保险全国统筹，若统一企业缴费费率为16%，当60岁退休男性记账利率为6.3%~6.4%，55岁退休女性记账利率为6.8%~6.9%，50岁退休女性记账利率提高至7.1%~7.2%时，可以实现养老保险基金精算平衡；若实现不同缴费比例的男职工养老保险基金精算平衡，记账利率处于6%~7%较为适宜；若实现不同缴费比例的50岁和55岁退休女职工养老保险基金精算平衡，记账利率7%左右较为合适。

Abstract: Based on the perspective of individual life cycle, this paper establishes an actuarial model for the payment and payment of the enterprise employee pension insurance fund according to the regulations of the enterprise employee endowment insurance system in China. The paper is to study the changes in the payment and payment of male and female employees’ endowment insurance funds when the bookkeeping interest rate is between 3% and 8%; and the changes in the income and expenditure of male and female employees’ endowment insurance funds under different bookkeeping rates in provinces with different payment ratios. Through the calculation of the actuarial model, the following conclusions are drawn: the bookkeeping interest rate has a significant impact on the payment and payment of the pension insurance fund; by adjusting the bookkeeping interest rate, the actuarial balance of the pension insurance fund for employees with different payment ratios can be achieved. The Ministry of Human Resources and Social Security has announced that the national coordination of enterprise employee endowment insurance will be launched in January 2022. If the unified enterprise payment rate is 16%, the accounting interest rate for retired men at the age of 60 is 6.3%~6.4%, and the retirement rate for retired women at the age of 55 is 6.3%~6.4%. When the accounting interest rate is 6.8%~6.9%, and the accounting interest rate for 50-year-old retired women increases to 7.1%~7.2%, the personal endowment insurance can achieve actuarial balance; it is more appropriate for the account interest rate to be around 6% to 7%; if the income and expenditure of the pension insurance fund for retired female employees aged 50 and 55 with different contribution ratios is realized, the account interest rate of about 7% is more appropriate.