关键词: 养老保险, 个人账户, 收支缺口, 动态平衡

Abstract: In view of the present situation of Chinese personal accounts of endowment insurance is hard to be practical, this paper firstly estimate the dynamic change process of employee amount and wage levels in different age dimension, then adjusts the original actuarial model, the target is to simulate the actual situation better. Based on the new frame, the calculation of the personal accounts’ dynamical balance in each period will be done. The results showed that, in the future the existing system can still run, the gap between income and expenditure do not appear, but the personal accounts can only be real established for 60%-75%, additional funds are need to be put in to assist the completion of real personal accounts system.