The Actuarial Study Of Implicit Pension Debt And The Research Of Solution For IPD

At present, our country was beset with problems of an aging population, and a lot of questions closely related to pension insurance has been concerned. Authorities have spent a lot of effort in, so the pension insurance system has matured through several great vicissitudes. However, with the peak of population-aging approaching, like many other countries in the world, China begins partial funds system reform in its old-age insurance system, from "cash payment" to "social overall plan and individual account". As a result, the implicit pension debts (IPD) come into being. But our country does not have systematic plan on IPD, thus many problems emerge in practice of pension insurance system, which threatened sustainable development of pension insurance system.On the basis of Actuarial Mathematics of Implicit Pension debt, we study the problems of pension insurance system. The article can be divided into four parts, that is to say it concludes theory base part, and current situation analyzed part, the route of paying debt part and the last conclusion part. This paper has calculated the scale of IPD of Beijing according to Statistical Yearbook 2010. Then it analyzed the problems on paying implicit pension debts in Beijing, and puts forward corresponding projects of paying implicit pension debts in Beijing. It has practical significance on paying implicit pension debts in China.