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首页> 外文期刊>Revista Contabilidade & Finanas >The Fitness of Assumptions and an Alternative Model for Funding the Public Sector Pension Scheme: The Case of Rio Grande do Sul
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The Fitness of Assumptions and an Alternative Model for Funding the Public Sector Pension Scheme: The Case of Rio Grande do Sul

机译：假设的适用性和为公共部门养老金计划供资的替代模型：南里奥格兰德州案例

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摘要

The research presented herein has two objectives. First, this study will test whether actuarial assumptions for public sector pension schemes in Brazil adhere to reality and whether changing these assumptions might affect the results, particularly with respect to life tables and wage growth assumptions. The paper shows that the best fit life table is AT 2000 for males aggregated by one year, which involves a longer life expectancy than the life table proposed under current legislation (IBGE 2009). The data also show that actual wage growth was 4.59% per year from 2002 to 2012, as opposed to the 1% wage increase proposed by the same legislation. Changing these two assumptions increases the actuarial imbalance for a representative individual by 18.17% after accounting for the adjusted life table or by 98.30% after revising the wage growth assumption. With respect to its second objective, this paper proposes alternative funding mechanisms in which the local pension scheme will provide the funded component of the benefit that would be complemented by local government in a pay-as-you-go manner. The database utilized was for the state of Rio Grande do Sul in the month of November 2011. The results are thus restricted to Rio Grande do Sul.
机译：本文介绍的研究有两个目标。首先，这项研究将检验巴西公共部门养老金计划的精算假设是否符合现实，以及改变这些假设是否会影响结果，特别是在寿命表和工资增长假设方面。该文件显示，最适合男性的寿命表是AT 2000，总计一年，比目前立法建议的寿命表更长（IBGE 2009）。数据还显示，从2002年到2012年，实际工资每年以4.59％的速度增长，而同一法规提议的工资增长为1％。更改这两个假设后，代表人的精算失衡在考虑了调整后的寿命表后增加了18.17％，或者在修改了工资增长假设后增加了98.30％。关于第二个目标，本文提出了另一种筹资机制，其中地方养老金计划将提供福利的资金部分，由地方政府以现收现付的方式予以补充。所使用的数据库适用于2011年11月的南里奥格兰德州。因此，结果仅限于南里奥格兰德州。

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