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    In 1974,American government created the Individual Retirement Accounts(IRAs),which was an individual saving plan of retirement for all the tax-payers.
    1974 年,美国政府率先设立了个人退休账户(Individual Retirement Accounts,下文简称 IRA)。
    An Analysis on the Divisor of Personal Retirement Pension Accounts System
    A Discussion on How to Make Idle Accounts Full in China's System of Basic Old-age Insurance
    Nowadays, the three pillars are applied widely among western countries, which include the basic social security fund, the occupational pension fund and the individual saving accounts.
    A part of the premium that customers hand over is used to purchase the insurance guarantees, the another part is used to purchase the investment unit of the independent investment accounts that are established by the company. Experts of the insurance company operate the investment accounts, the customers posses all the investment income and at same time undertake all the investment risk.
    Furthermore, it gives a quantitative criterion to control the market timing risk and selecting risk and put forward a corrected mean-VaR model to analysis how to construct portfolios in the three investment accounts of a unit-linked policy.
    在投资风险控制方面,给出了市场时机和投资品种选择风险控制的量化标准,同时对于均值—VaR投资组合选择模型进行了扩展,加入无风险资产和VaR约束得出修正的均值—VaR模型。 并用此模型分析了提供三种账户的投资连结保险如何进行投资组合选择以分散非系统风险,最后以实例说明了此方法的可行性和科学性。
    At present, the old-age insurance in our country has shifted from foundation of collection and payment in cash in central-planned economy to the partial accumulation foundation that combines overall social planning with personal accounts (OSPPA) in the market economy.
    The study found that despite the arrival of the ageing system inevitable, but the surplus has accumulated Jiangsu Province, the basic old-age insurance system can balance without increasing their own financial subsidies, so it is relatively personal accounts, the transition costs to increase expenditures, and other special adjustment measures at this stage would not be appropriate.
    The advantages of the 401(k) plan are the employer’s matching contribution, the revenue benefits, the vesting, the self-directed account, the rollovers of the accounts as well as the loans and hardship withdrawals.
    The result indicates that the insured’s age, original premium, death benefit, death rate and the choice of the investment accounts can impact the contingent liability of the GMDB. The insurance company may get income or liabilities.
    This paper presents a framework for e valuating administrative costs of i ndividual accounts based on the term structure of interest rates by analyzing the ma turity structure of administrative costs.
    The precondition of this lies in the resolution of transition cost, realizing the "realaccount" function of personal accounts, and trying to achieve a moderate increase in the investment return rate of the accumulated funds of personal accounts. 
    Under the current basic pension insurance system of the social pool combined with personal accounts, we should set up and optimize the investment management system of personal pension accounts, and realize the goal of preserving and increasing value of the pension fund in China through effective investment.
    improving peasants’ ability of self-security by putting agriculture allowance into peasants’ individual endowment deposit accounts;
    The evolution of asset allocation in US life insurance companies is characterized by independent management of financial accounts, with different earning target and asset allocation strategy set for different accounts.
    Aiming at the relevant problems in the pension fund performance, several concrete solutions are put tbrward that, appropriately adjustment in payment method of individual accounts pension should be made, statute regulations of retirement should be executed strictly, implicit debt in sale and allocation of fixed state-owned assets should gradually paid and individual account should be made formal, the pension subsidy from fiscal sector should be enhanced progressively, effectively maintain and increase the value of pension by investing effectively with the pension.
    Under the market economy,the substantial payment and methods in individual accounts are influenced with the change of interest,the increase of wage and price,the unemployment rate,and the future life expectancy.
    The core of “2+3 pattern” is managing combination of social pooling and personal accounts, and quantitative design of the central, local, and individual responsibility. Without changing individual benefit, the pattern wants to show and solidify and compensate by budgeting history debts, which also wants to clarify entity responsibility, accord urban system with rural system, formalize government management in order to make China’s endowment insurance system perfect and sustainable.
    second,as fund-collecting is another important aspect of the system,but the target of the current fund-collecting mode is the fulfilling of individual account,the proportion of adding to individual accounts should be increased in due time so that we can put into effect the mode of "defined benefit" pension system funding collection in the system of "paying-as-you-go".
    Now it is difficult for the management system of fund invest- ment to preserve and increase its ualue,under the current basic pension insurance system of the social pool combined with personal accounts,in order to realize the goal of maintaining and increasing value of the personal account fund,we should op- erate the marketization of the personal account fund,reform the scope of its investment and strengthen the supervision of its investment.


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