Then, by modeling the actuarial models, this paper estimates the implicit pension debt &the replacement rate &the period time about the individual account under Chinese basic old-age pension system.

• 接着根据我国基本养老保险的政策规定，运用精算技术，通过建立精算模型测算了我国基本养老保险隐性负债、目标替代率、个人账产领取年限，并初步构建了我国基本养老保险基金年度收支预测模型。