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1、个人账户逐步实现“实账化”。为解决这一问题,笔者认为,可以实行社会统筹基金和个人账户基金分别管理的办法,职工个人缴纳的基本养老保险费连同企业缴费中的部分划入个人账户,企业缴费的大部分(扣除划入个人账户的部分)划入社会统筹基金账户,基础养老金和过渡性养老金由社会统筹基金支付。为了不增加企业负担,可以通过适当增加财政社会保障支出或通过资本市场变现部分国有资产等形式以弥补社会统筹基金的不足。
1, the gradual realization of personal accounts “real account ”. In order to solve this problem, the author thinks that the methods of managing the social pool funds and individual account funds separately can be implemented. The basic old-age insurance premiums paid by the individual workers together with the part of the enterprise contribution are included in the individual accounts. Most of the enterprise payment Into the personal account of the part) into the social pool fund account, the basic pension and transitional pension paid by the social pooling fund. In order not to increase the burden on enterprises, we can make up for the shortage of social pooling funds by appropriately increasing expenditures on financial and social security or realizing part of state-owned assets through capital markets.