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中国社会养老体系究竟应该采用现收现付制还是基金积累制,学术界历来有争议,至今未有定论。但在现实中,养老保险的筹资模式逐渐由现收现付制向基金积累制靠拢。中国养老保险制度的历史沿革及存在的问题建国初期,养老保险制度覆盖了城镇的所有劳动力,实行现收现付的待遇
Whether the Chinese social pension system should adopt the pay-as-you-go system or the fund accumulation system has always been controversial in academia and there is no conclusion so far. However, in reality, the mode of fund-raising of pension insurance gradually moves from the pay-as-you-go system to the fund accumulation system. Historical evolution of China’s pension insurance system and existing problems In the early days after the founding of New China, the pension insurance system covered all the urban labor force, the implementation of pay-as-you-go