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題 名 | 國民年金保險費率盯住給付水準之研究=The Research of Pegging the National Annuity Insurance Premium along the Settlement Standard |
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作 者 | 龐寶宏; | 書刊名 | 逢甲學報 |
卷 期 | 38 2000.12[民89.12] |
頁 次 | 頁1-10 |
分類號 | 548.92 |
關鍵詞 | 國民年金; 保險費率; 給付水準; National annuity; Insurance premium; Settlement standard; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究旨在探討經建會版盯住給付水準之國民年金費率的適當性。本研究採用龐寶宏(民88)的研究方法,根據勞工保險被保險人的資料,對於以年金給付水準為基礎之國民年金保險費率進行精算評估,在完全儲備制(即應計基礎)下,採用合理估計的死亡率表,試算在折現率(預定年利率)、預定投保薪資年增率預定年金額調整之各種不同組合情況下的費,並與經建會所設定的10%費做比較。研究結果顯示:在合理的精算假設的前提下,無論每月全額年金給付金額為9,100元、8,700元、7,500元或其他數額,只要當國民年金保險的費政策係採取盯住年金給付水準的做法而為10%時,其顯然存在一定程度的低估情況,此對國民年金保險制度未來財務狀況的健全發展勢必帶來不利的影響。 |
英文摘要 | This research is to study the suitability of egging the national anuity insurance premium along the settlement standard, a version proposed by Council for Economic Planning and Development (CEPD). The research methodology is referred to Pang (1999). According to the statistics of labor insurance, I actuarially estimate the insurance premiums under the self-compensated basis. The process is engaged by varying different discounted rates, assuming the medium level of mortality rate, preset annual growth of salary of insurers, and preset adjustment rate of annuity. The result is then compared to the 10% solution proposed by CEPD. The evidence shows that the 10% solution is obviously underestimated no matter the annuity payment to be $9,100, $8,700, $7,500, or other numbers. It indicates that the nderestimation of premium adversely affect the finance of national annuity insurance. |
本系統中英文摘要資訊取自各篇刊載內容。