Dissertation > Excellent graduate degree dissertation topics show

Research on the Implicit Pension Debt of the Basic Pension Insurance for China Urban Employees

Author: ZhangZuWei
Tutor: WuZhongYu
School: Huazhong University of Science and Technology
Course: Social Security
Keywords: the Basic Pension Insurance for China Urban Employees Implicit Pension Debt Social Pooling Individual Account
CLC:
Type: Master's thesis
Year: 2013
Downloads: 14
Quote: 0
Read: Download Dissertation

Abstract


In order to confront the more and more serious problem of aging, china began toreform the type of Basic Pension Insurance for China Urban Employees fromPay-As-You-Go (PAYG) system to the accumulation fund system at the end of the21thcentury. By nearly two decades of efforts, our country has already established a partialaccumulation fund pension insurance system that combines social pooling and individualaccount gradually. However, with the reform of the system, the Implicit Pension Debt(IPD) derived from the original PAYG pension insurance system not only lacks paymentaccumulation fund, but also becomes explicit gradually with the deepening of reform,which more and more restricts the further reform of pension insurance system andsustainable development.This paper starts from combing the literature of IPD in recent years, by applying themethod of literature, it combs the related literature in aspects of definition of IPD concept,measure of IPD scale and countermeasures of IPD repayment, on this basis, the paperdefines IPD as the present value of accumulated pension rights in addition to theindividual account pension rights, which the Basic Pension Insurance for China UrbanEmployees that combines social pooling and individual account has burdened and mustpay to the “retired aged employee”,“retired mid employee” and “incumbent midemployee” under the condition of without considering new entrants in the future. Then,the paper reviews the reform processes of the Basic Pension Insurance for China UrbanEmployees, analyses the causes and explicit processes of IPD.Based on the above definition and analysis, this paper next defines the year1998asthe first year of implementation of the Basic Pension Insurance system for China UrbanEmployees that combines social pooling and individual account, on the basis of dividingthe insured employee of the Basic Pension Insurance for China Urban Employees into“retired aged employee”,“retired mid employee” and “incumbent mid employee”, throughestablishing actuarial model and assigning value to key variables the model referred, thispaper measures the IPD scale of the Basic Pension Insurance for China Urban Employeesof “retired aged employee”,“retired mid employee”,“incumbent mid employee” in the year2011respectively and analyzes the results. Aiming at the huge IPD scale measured,this paper at last introduces the successful experience of the United States and Chile inrepaying IPD,presents the countermeasures of repaying IPD according to the actualsituation in our country.

Related Dissertations

  1. Implicit Pension Debt-driven-investment: The Study on Asset Allocation Strategy of National Social Security Fund,F832.5
  2. A Research about Measuring the Scale of the Ipd Which Is Applying to Compensate by Public Finance,F812
  3. Research on Implicit Pension Debt of China,F842.6
  4. The Study of Estimating on Implicit Pension Debt of Social Pension Insurance of China Based on Actuarial Model,F842.6
  5. The Analysis with Financial Input on Social Insurance’s Economic Effect of Hebei Province,F842.6
  6. Individual Account of Basic Pension in Urban China: Real or Notional,F842.6
  7. The Research on Individual Accounts Annutitization of Basic Pension System,F842.6
  8. Research on Basic Pension Insurance Fund Balance,F842.6
  9. The Research on Chinese Personal Account’s Management Model and International Experience for Reference,F842.6
  10. The Actuarial Research on Chinese Basic Old-Age Pension System,F842.6
  11. The Pension Contribution Rate of Personal Account Based on Life Expectancy at Retirement,F842.6
  12. China's pension reform process personal accounts Issues,F842.6
  13. The Actuarial Analysis on Chinese Basic Old-age Pension System,F842.6
  14. A Research on Actuarial Models of Pension System,F224
  15. Research on Implicit Pension Debt Actuarial Model of China and Its Control of Risk,F224
  16. On the Question of Implicit Pension Debt Based on the Government’s Responsibility,F842.67
  17. Implicit Pension Debt,F842.67
  18. Influencing factors balanced pension fund actuarial analysis,F842.67
  19. Research on Several Path by which the Population Aging’s Influence on Effectiveness of China’s Monetary Policy,F224
  20. Social health insurance legislation of several issues,D912.1
  21. Research on Raising Pension Fund and Repaying Implicit Pension Debt of China,C913.6

CLC: >
© 2012 www.DissertationTopic.Net  Mobile