¿Puede el análisis actuarial (NDCS, BAS y MFAS) mejorar el sistema de pensiones de reparto?
##plugins.themes.bootstrap3.article.details##
The purpose of this article is showing the convenience of incorporating tools into
the pension system in order to improve its equity, transparency and solvency which matches the tendency seen in some advanced countries aimed at using an actuarial methodology in the field of public management. In order to comply with the objective set out, this work explains and analyzes some aspects of notional defined contribution accounts (NDCs), actuarial balance (BA) and automatic adjustment financial mechanisms (MFAs). The main conclusion reached is that these tools are not mere theoretical concepts away from reality; they rather respond to the growing societal demand for transparency in the ambit of public finance management, to the desire of constantly pushing the system towards financial solvency at the long term and the aspiration of increasing the credibility of contributors and pension savers in the sense that promises of payment of pensions have reasonable expectations of being fulfilled. Likewise this work shows that the traditional methodological divergence between public finances and private finances has no sense and that the transplant of certain techniques of actuarial finances into management of public finances minimizes the political risk of the system when bringing the horizon of planning of politicians closer to the pension systems.
Análisis de supervivencia, administración pública, pensiones, Análisis actuarial, sistema de pensiones de reparto, gestión públicaSurvival analysis, public administration, pensions, Actuarial analysis, distribution pension system, public management