养老金

So,it is important to learn some excellent experiences of other countries and to give some advisement in how to improve the accounting treatment of enterprise pension plans in our country.

因此，有必要在借鉴国外成熟的养老金会计核算经验之上，结合我国的实际情况，对我国的企业养老金会计提出改进建议。

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。

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。

Education2002/09-2003/12 Maastricht University, NetherlandsMaster of Social Security1989/09-1993/07 Renmin University of ChinaBachelorProfessional certificationFRMThe China Securities Association, a practicing certificateCurrent treatment minimum wage: RMB 530,004 / year = 44,167 / month × year fixed-DecemberExperience2007/07- present Union Life Beijing Company Compliance Risk Management Department / General Manager of Corporate Risk Management Committee Member and the Investment Management Committee members of BeijingReporting Objects: Company CROWork: Economic Capital Management asset-liability management comprehensive risk management Compliance Management Investment Risk Management Investment Performance Evaluation Management Legal Services Corporate Risk Management Committee Member, and the investment management committee members, participation in pension and asset management companies to build.2003/11-2007/06 Taikang Life Beijing Company Risk Management / Manager BeijingReporting object: department headWork: measuring market risk economic capital and credit risk economic capital integration of the entire company's economic capital, including the insurance risk and operational risk economic capital, economic capital internal controls and operational risk management a variety of risk analysis and asset liability management study capital management and capital allocation Risk Management and Performance Evaluation liability company-wide asset-liability management in the enterprise annuity on training and preparation for data preparation, as well as the preparation of Tyco pension.

教育背景2002/09-2003/12 荷兰马斯特里赫特大学社会保障硕士1989/09-1993/07 中国人民大学经济学学士专业证照FRM 中国证券协会执业证书目前待遇基本工资：人民币 530，004/年＝ 44，167 /月×全年固定12月工作经历2007/07-至今合众人寿北京总公司风险合规管理部/总经理公司风险管理委员会会员以及投资管理委员会会员北京汇报对象：公司CRO工作内容：经济资本管理资产负债管理全面风险管理合规管理投资风险管理投资绩效评估管理公司法律事务公司风险管理委员会会员以及投资管理委员会会员，参与养老金公司和资产管理公司筹建。2003/11-2007/06 泰康人寿北京总公司风险管理部/经理北京汇报对象：部门负责人工作内容：计量市场风险经济资本和信用风险经济资本整合整个公司旳经济资本，包括保险风险经济资本和业务风险经济资本内部控制和操作风险的管理各种风险的分析以及资产负债管理研究资本管理和资本配置风险管理和绩效评估负债整个公司资产负债管理参与企业年金的关于培训和筹备资料准备以及泰康养老金筹建。

After an investigation of international experience in this regard,this paper carried out an analysis of the influence of China's pension reform and its transition cost and a comparison of the alternatives of repayment for the implicit pension debt and transaction cost based on the model of countalbe general equilibrium.

在考察了国际经验后，本文利用可计算一般均衡模型分析了中国养老金改革的影响，并比较了支付隐性养老金债务和转制成本的各种选择方案。

However, due to the large differences in economic development, social operation model, political system and cultural customs etc., there are many pecularities in China. We can see from the two following aspects: one is our the selection of pension institutions which possesses more character of "institutional dependency", and the determinative role of the evolvement of the pension structure on the choice of pension risk management mode can\'t directly be embodied, but the determinative role of the financial structure on overall the pension structure registers as the restriction of our financial system to the development of our private pension plans; the other one is that the magistral situation and product structure of traditional financial institutions, especially insurers, reflect our financial system is not quick to manage pension risk.

然而，由于我国在经济发展水平、社会运行模式、政治制度体制、社会文化习俗等方面与OECD国家存在较大的差异，我国养老金结构与金融结构的相关性也具有一定的特殊性，这种特殊性体现在两个方面：一是我国公共养老金计划主导的养老金制度选择更具有"制度依赖性"，并不能直接地、自然而然地体现出养老金结构演变对养老风险管理模式的决定作用，而金融结构对养老金整体结构的决定作用则更多地表现为金融系统对我国私营养老金计划发展的掣肘；二是我国传统金融机构特别是人寿保险公司在私营养老金计划中的主导地位和产品结构反映出我国金融体系管理养老风险的整体能力还不理想。

The approach is one of Gordon Brown's policies that have undermined private pensions and created two pensioner nations.

这种做法是戈登·布朗损害私人养老金并创造两个领养老金者国家的政策之一。

With deepening reform of our country's social security system,for many pension schemes,the growth has speeded up,the scale has expanded.But the longevity risk,from the unprojected decreasing of mortality rate,has more and more influence on pension scheme and has theory and practice importance for studying it.

随着我国社会保障体系改革的深入，各种养老金计划的发展速度越来越快，规模也越来越大，而由死亡率非预测性的降低导致的长寿风险对养老金计划的经营带来的威胁也越来越重，对长寿风险的研究具有重要的理论及现实意义。

The apprenticeship and qualification contract schemes have proven a particularly effective means of significantly and durably improving the employability of lowskilled workers, in part because of their significant reliance on co-financing on the part of both employers and employees.

而且，提高青年就业率还具有缓解养老金负担的好处。在追加的福利交纳金刚好在预计的运营赤字将最迅速上升的时候滚滚而来的同时，与此相关的养老金费用在本世纪中叶前还尚未到期，而那时预计系统的均衡正在不断地得到改善。

The Berlusconi government now wants to increase both the pensionable age from 57 to 60 and the years of contribution to receive a full pension from 35 to 40 years.

现在，贝卢斯科尼政府希望，把有资格领取养老金的年龄从57岁提高到60岁，并把全额享受养老金的缴款年限从35年增加到40年。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。