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现在世界范围内的养老金筹资模式主要有三种,即现收现付制、基金积累制和部分积累制。对养老金计发办法的研究应该从养老金的筹资模式开始研究,分析各种筹资模式下各个国家基于本国的实际情况,如何筹集保险费以及在职工退休后如何发放养老金。本文的研究思路是根据不同的筹资模式,分析该模式下具有代表性的国家其养老金的收缴及发放,对中国的养老金计发办法改革进行评价,并得到研究结论。
There are three main modes of pension financing in the world today: pay-as-you-go system, fund accumulation system and partial accumulation system. The research on the method of pension calculation should start with the study on the mode of raising funds for pensions and analyze how each country in various financing modes, based on its own actual conditions, how to raise insurance premiums and how to issue pensions after their retirement. The research idea of this paper is to analyze the collection and disbursement of the pensions of the representative countries in this mode according to the different financing modes and to evaluate the reform of the pension plan of China and to get the conclusion.