The pension system of China adopts the combination of social pool and individual account(IA). IA accepts funding mechanic and embodies economic efficiency. Because the institution makes promise,the government's responsibility and the actuarial balance become key elements for our pension system. The paper discusses the deficit of IA and the difference between industries and gender theoretically and practically,based on the actuarial analysis method,which leads to the countermeasures in order to provides... The pension system of China adopts the combination of social pool and individual account(IA). IA accepts funding mechanic and embodies economic efficiency. Because the institution makes promise,the government's responsibility and the actuarial balance become key elements for our pension system. The paper discusses the deficit of IA and the difference between industries and gender theoretically and practically,based on the actuarial analysis method,which leads to the countermeasures in order to provides a mirror for the reform of pension system. |