تاثیر اصلاحات پارامتریک بر تصمیم گیری های مالی در تامین مالی تعهدات بلندمدت
الموضوعات :
Hadi Farhadi
1
(
Employee of the General Office of the Social Security Organization of Hamadan Province
)
Babak Jamshidinavid
2
(
Deputy for Management and Resources Development
)
Mehrdad Ghanbari
3
(
Department of Accounting,Kermanshah Branch,Islamic Azad University,Kermanshah,Iran.
)
Rohollah Jamshid Pour
4
(
Department of Accounting.kermanshah Branch.islamic Azad university.Kermanshah.Iran
)
تاريخ الإرسال : 23 الإثنين , شعبان, 1442
تاريخ التأكيد : 10 السبت , ربيع الأول, 1443
تاريخ الإصدار : 05 الأحد , رجب, 1443
الکلمات المفتاحية:
"اصلاحات پارامتریک",
"تامین مالی",
"تصمیم گیری مالی",
"اکچوئری",
"تعهدات بلند مدت ",
ملخص المقالة :
یکی از اصلاحاتی که در سالهای اخیر در مورد تصمیم گیری های مالی در پرداخت تعهدات بلند مدت مورد توجه قرار گرفته است سازو کار تعادل در منابع مالی است. زمانی که ریسک های جمعیتی، مانند کاهش نیروی کار و ریسک های اقتصادی، مانند کسری مالی به دلیل عملکرد بازارهای مالی و قوانین و مقررات وجود داشته باشند، تصمیم گیری های مالی برای حفظ نقدینگی و پایداری سیستم در بلند مدت اعمال می شوند. پژوهش حاضر به مقایسه مدلهای پارامتریک موثر در تصمیم گیری های مالی برای تامین منابع مالی تعهدات بلند مدت سازمان تامین اجتماعی با استفاده از دانش اکچوئری می پردازد به منظور دستیابی به اهداف پژوهش با تغییر در پارامترهای اساسی اصلاحات پارامتریک، تاثیر آنها بر منابع سازمان با استفاده از دانش اکچوئری و نرم افزار های محاسباتی مربوطه نظیر، ILO -PENS برآورد شده و سپس تاثیر آنها را در پایداری منابع سازمان در یک بازه70ساله برآورد شده است. طبق نتایج بدست آمده در صورت اعمال هر یک از اصلاحات پارامتریک شامل: تغییر در نرخ حق بیمه، تغییر در سابقه پرداخت حق بیمه برای بازنشستگی وتغییر در سن بازنشستگی، نقطه سر به سری منابع سازمان تامین اجتماعی به ترتیب تا سالهای 1413، 1414و 1416 به تعویق میافتد و به این ترتیب در این وقفه کوتاه مدت برای مدیران سازمان تامین اجتماعی علاوه بر فراهم شدن منابع لازم جهت پرداخت تعهدات بلندت، فرصت کافی برای تصمیم گیری در خصوص چگونگی انجام اصلاحات ساختاری نیز بدست می آید.
المصادر:
Ali Naghi Khani, H. (2018). Pension sustainability index 2014. Social Security Journal, 14 (2), 159-189.
Behzadi, H. (2011).Principles and concepts of pension fund actuaries. Qom: Sohofi publications. (In Persian).
Dehghani, M., & Kafi, M. (2017).The role of actuaries on financing methods in social security pension schemes. Quarterly Journal of Economics and Taxes, 40(6), 48-62.
Grishchenko, N. (2016).Pensions after pension reforms: A comparative analysis of Belarus, Kazakhstan, and Russia. Procedia Economics and Finance, 36(1), 3-9 , Doi: 10.1016.S2212-5671(16)30010-7
Haberman, S., & Zimbidis, A. (2002). An investigation of the pay-as-you-go financing method using a contingency fund and optimal control techniques. North American Actuarial Journal, 6(2), 60-75, Doi:10.1080.10920277.2002.10596044.
Hassan Zadeh Esfahni, M. (2017).ways of financing in social security (designing actuary scheme). Social security, journal 29(3)162-190.
Heandi, H., & Karimi, S., & Ahmadi, S. (2019). Research for disable insurers in Iran and 50 countries in the World. Social security, journal, 53(14), 139-190.
(2014). World social protectic report building bconomic recovery binclusivev development and social justice. Geneva international labour organization, 30(4), 12-18, Doi: 10.1096.42212-2014-30010-7.
Khandan, A. (2017). Funding for retirement pension in Iran: Challenges and corrective strategies. Social Security Journal, 13(5), 53-72.
Khaki, G. (2011). Research with emphasis of thesis writing. Fujan publications, Tehran, Iran.
Mahdipour Ghobadloo, Sh. (2017). Stability retirement public and parametric correction deposit. Social security, journal, 50(14), 67-86.
Michaeil, S. (2018). Actuary science, translator Ali Sadegh khani and Haleh Farzaneh the first publisher. Publication institute social security research, 2018, Tehran, Iran.
Mir, S, J. & Ganjeyan, M., & Foruhesh, G. (2014). Challenges of Pension Funds: A Case Study of Agriculture Jihad Pension Fund. Quarterly Journal of Strategic and great Policies, 2(7), 111-139.
Najarpour, H. (2019). Integrated Model for Identifying Effective Challenges on the Implementation of a Multi- Pillar System of Social Security, Social Security Journal, 15(4), 39-54.
Sadeghpoor, B. (2019). Valuation of Cash Balance Pension Plans with Hull-White Method. Social security Journal, 14(4), 43-66.
Shakori, M.)2010). Effects of structural changes in the age of the Iranian population on the National Pension Fund. Insurance Studies and Research Unit. Pension fund auditing institute, 1-31.
Shariffi, M, H. (2019). Comprehensive reports the instability finance in the company of social security reasons and proposals. Statistic office, calculation in economics in social security, Si05df, 10-14.
Tatiana, S. (2019). Social security program throughout the world. Washington, DC 20254SSA Publication, 13-11712, 17-60.
Tork Tabrizi, M. (2018). An overview of financing methods in social security schemes, Office of Economic and Social Planning, in social security organization 97, eca, 63, 1-12.
Vidalmelia C.M. (2009). Boado Pena and O, Automatic balance mechanisms in pay as you go pension systems. The Geneva papers on risk and insurance issues and practice, 34(2), 287-317.
Zobdeh Shirkohee, H. (2020). Providing resources of future design management. Assistant development in management and human resources. Publication institute social security research, Tehran, Iran.
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Ali Naghi Khani, H. (2018). Pension sustainability index 2014. Social Security Journal, 14 (2), 159-189.
Behzadi, H. (2011).Principles and concepts of pension fund actuaries. Qom: Sohofi publications. (In Persian).
Dehghani, M., & Kafi, M. (2017).The role of actuaries on financing methods in social security pension schemes. Quarterly Journal of Economics and Taxes, 40(6), 48-62.
Grishchenko, N. (2016).Pensions after pension reforms: A comparative analysis of Belarus, Kazakhstan, and Russia. Procedia Economics and Finance, 36(1), 3-9 , Doi: 10.1016.S2212-5671(16)30010-7
Haberman, S., & Zimbidis, A. (2002). An investigation of the pay-as-you-go financing method using a contingency fund and optimal control techniques. North American Actuarial Journal, 6(2), 60-75, Doi:10.1080.10920277.2002.10596044.
Hassan Zadeh Esfahni, M. (2017).ways of financing in social security (designing actuary scheme). Social security, journal 29(3)162-190.
Heandi, H., & Karimi, S., & Ahmadi, S. (2019). Research for disable insurers in Iran and 50 countries in the World. Social security, journal, 53(14), 139-190.
(2014). World social protectic report building bconomic recovery binclusivev development and social justice. Geneva international labour organization, 30(4), 12-18, Doi: 10.1096.42212-2014-30010-7.
Khandan, A. (2017). Funding for retirement pension in Iran: Challenges and corrective strategies. Social Security Journal, 13(5), 53-72.
Khaki, G. (2011). Research with emphasis of thesis writing. Fujan publications, Tehran, Iran.
Mahdipour Ghobadloo, Sh. (2017). Stability retirement public and parametric correction deposit. Social security, journal, 50(14), 67-86.
Michaeil, S. (2018). Actuary science, translator Ali Sadegh khani and Haleh Farzaneh the first publisher. Publication institute social security research, 2018, Tehran, Iran.
Mir, S, J. & Ganjeyan, M., & Foruhesh, G. (2014). Challenges of Pension Funds: A Case Study of Agriculture Jihad Pension Fund. Quarterly Journal of Strategic and great Policies, 2(7), 111-139.
Najarpour, H. (2019). Integrated Model for Identifying Effective Challenges on the Implementation of a Multi- Pillar System of Social Security, Social Security Journal, 15(4), 39-54.
Sadeghpoor, B. (2019). Valuation of Cash Balance Pension Plans with Hull-White Method. Social security Journal, 14(4), 43-66.
Shakori, M.)2010). Effects of structural changes in the age of the Iranian population on the National Pension Fund. Insurance Studies and Research Unit. Pension fund auditing institute, 1-31.
Shariffi, M, H. (2019). Comprehensive reports the instability finance in the company of social security reasons and proposals. Statistic office, calculation in economics in social security, Si05df, 10-14.
Tatiana, S. (2019). Social security program throughout the world. Washington, DC 20254SSA Publication, 13-11712, 17-60.
Tork Tabrizi, M. (2018). An overview of financing methods in social security schemes, Office of Economic and Social Planning, in social security organization 97, eca, 63, 1-12.
Vidalmelia C.M. (2009). Boado Pena and O, Automatic balance mechanisms in pay as you go pension systems. The Geneva papers on risk and insurance issues and practice, 34(2), 287-317.
Zobdeh Shirkohee, H. (2020). Providing resources of future design management. Assistant development in management and human resources. Publication institute social security research, Tehran, Iran.
