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Social security three main mode that fund raise in the world,namely accounting on a cash basis,accumulate and makes,at all accumulates and makes partly,it is according to different principle of balance between revenue and expenditure and taking shape,there are one'S own pluses and minuses.

国际上社会保障基金筹集的三种主要模式,即现收现付制、部分积累制、完全积累制,是依据不同的收支平衡原则而形成的,存在着各自的优缺点。

Endowment assurance system ; personal income tax ; distribution of national income ; accounting on the cash basis ; funding system

养老保险体制;个人收入所得税;国民收入分配;现收现付制;基金制

Chile government changes the traditional accounting on a cash basis into a personal account is totally accumulated and made, and transfer the endowment insured fund to the private organization to operate concretely running, this is a kind of thorough system changes, is it is it ensure new realm of field to support parents to start.

智利政府将传统的现收现付制改为个人账户完全积累制,并将养老保险基金交由民营机构具体操作运营,这是一种彻底的制度变迁,开创了养老保障领域的新境界。

In order to deal with the serious problem of agedness, Chinese government chooses the compounded model of pay-as-you-go and fully-funded as the aimed model of pension reform.

为了解决未来老龄化将非常严重的问题,我国将现收现付制和个人积累制相结合的混合制确定为养老保险制度改革的目标模式。

The Implicit Pension Debt is calculated by terminate hypothesis method: assumed that the "pay-as-you-go" pension system terminated immediately, computing all annuitant and employees pension rights, but not take account of the possible new obligation or income from pay or interest in the future, and then an actuarial model of Implicit Pension Debt is constructed.

本文采用了终止假定法计算养老金隐性债务:假定现收现付制度立即终止,计算所有养老金领取者和职工在原制度下积累起来的养老金权益数量,而不考虑可能的新债务或者来自未来的缴费或利息收入。

Current, bank interior has special method monitoring to cover trade now, once discover the person that hold card undertakes be coveringed illegally showing, will adopt stop payment and aspic the measure such as bear account, hold those who block a person to cover show behaviour also will by on record, affect its individual credence to record directly.

目前,银行内部有专门的办法监控套现交易,一旦发现持卡人进行非法套现,将采取止付和冻结账户等措施,持卡人的套现行为也将被记录在案,直接影响其个人信用记录。

Actualization of individual account is a transition of social insurance system from pay-as-you-go and social-planning system to the combination of social planning and individual account. It is desired to deal with the defrayal crisis caused by the increasingly severe situation of aging of the population as well as to realize individual rights to own their own accounts. It is also the prerequisite to the market-oriented investment and operation of the funds in individual accounts in order to preserve and increase the value.

个人账户实账化是实现由现收现付、社会统筹的社会保险制度向社会统筹与个人账户相结合的社会保险制度转变,以应付我国日益严重的人口老龄化带来的支付危机的要求;是实现个人对个人账户权益的需要;是开展个人账户基金市场化投资运营,实现保值增值的前提。

Finally, for ensuring performance of insurance and endowment insurance, this paper compares partial accumulation with pay-as-you-go and funds system, constructs an actuarial model of partial accumulation system, discusses actuarial estimate of shout costs and debts, long costs and debts about endowment insurance, then this paper further considers how to preserve and increase pension funds value and put forwards investment strategies based on the portfolio insurance technique to insure the performance for the going endowment policy.

最后,为保证保险和养老保险的发展绩效,比较了目前实行的部分积累的养老保险制度同现收现付、基金制对经济的影响,构建了部分积累的养老保险制度下的精算模型,讨论了养老保险短期与长期的成本与债务的精算估计,在此基础上进一步思考了现行养老保险制度绩效的保证——积累形成的养老保险基金实现保值增值的问题,提出了运用组合保险技术的投资策略。

Based on the foresaid expounding and analysis, together with changing factors, such as population and economy, in process of China industrialization, this thesis stresses three major problems encountered by China pension system: population aging, dually social and economic structures and invisible pension debts.

在此基础上,结合中国工业化进程中人口、经济等因素的变化,重点分析了中国养老金制度面临的三大难题:人口老龄化、二元社会经济结构和隐性养老金债务,明确提出了中国城镇基本养老保险制度是现收现付制和基金制的机械混合制这一在理论上和实践中具有重要意义的观点。

According to President Lin Chun-shin, the original intention of notes was to make payments in a large amount in business activities to reduce the inconvenience and risk of paying in cash. As we could issue notes cashable in a future time, credit expansion arose and dependence on physical capital reduced. However, in business activities in which time counted, notes would be difficult to cash as a result of a financial crisis. Therefore, people playing a dominant role in business often collected accounts in cash and paid with notes and accepted short-term notes and made payments in long-term notes in order to maintain high cash availability.

林俊兴董事长表示,票据使用的本意为支付商业活动中的大额款项,免除使用现金的不便与风险,由於可以开出未来才兑现的票据,因此衍生信用扩张,减少对实质资本的依赖,不过,精算时差的商业活动,当遭遇金融风暴时极易发生连锁无法兑现清偿的情形,故在商场上居强势地位者,多半是以收现付票、收短付长来维持较高的现金存量。

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