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养老保险改革是一项世界性的课题。中国也在努力建立新型的养老保险制度,以适应经济体制改革、社会主义市场经济的发展和人口老龄化的到来。1997年7月,国务院正式确定了我国以社会统筹和个人账户相结合的混合型养老保险制度。这一制度体现了公平和效率,但从运行效果上来看,个人账户是空账,每年计划财政收不抵支,并且空账的规模越来越大,在养老金替代率居高不下的情况下,如果不予以解决,所建立的新制度必将失败。从当前的形式可以看出基本养老保险一枝独秀的局面难以维持现状。因此完善统账结合的养老金制度需要发展多支柱的养老保险制度,确定适宜养老金目标替代率水平。
Pension reform is a worldwide issue. China is also trying to establish a new type of pension insurance system so as to adapt itself to the reform of the economic system, the development of the socialist market economy and the aging of the population. In July 1997, the State Council formally established a hybrid pension insurance system that integrates social pooling and personal accounts in our country. This system reflects the fairness and efficiency, but from the operational point of view, the individual accounts are empty, the annual plan fiscal deficit, and the larger the size of the vacancies, in the case of high pension replacement rate If not resolved, the new system will surely fail. It can be seen from the current form that the basic old-age insurance alone can not sustain the status quo. Therefore, to perfect the pension system combining the unified account with the account system, a multi-pillar pension insurance system needs to be developed to determine the appropriate replacement rate of the pension target.