摘要
This paper designs an actuarial model of Individual Retirement Account(IRA),and analyses the relationship between the heritage and the divisor,which is used to calculate the pension of IRA.We find that the heritage will greatly decrease the amount of premiums used to pay pensions when making both ends meet.Then,we modify the present IRA model by reducing the heritage,and use them to increase the pensions.The positive outcomes show that the modified model is more steady and operational than the present one.
This paper designs an actuarial model of Individual Retirement Account （IRA）, and analyses the relationship between the heritage and the divisor,which is used to calculate the pension of IRA. We find that the heritage will greatly decrease the amount of premiums used to pay pensions when making both ends meet. Then, we modify the present IRA model by reducing the heritage, and use them to increase the pensions. The positive outcomes show that the modified model is more steady and operational than the present one.
出处
《统计研究》
CSSCI
北大核心
2006年第7期64-68,共5页
Statistical Research
作者简介
张勇（1975-）,男,中山大学经济学博士,南开大学精算学硕士,中国准精算师（ASAC）,中山大学岭南学院讲师;研究方向：养老保险、精算统计.
