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经过十几年的探索,中国养老保险制度改革取得了重大进展,统筹和个人账户相结合的养老保险制度得到了普遍认同,在加强激励机制、兼顾公平与效率,以及减轻国有企业过重的养老负担等方面发挥了重要作用。但是在实际运行过程中,“统账”制度越来越暴露出一些问题。究其原因,一是制度设计回避政府对旧养老保险体制遗留的历史债务负担,难以实现个人账户基金积累;二是统筹基金和个人账户基金混账管理,为统筹基金透支个人账户基金开了方便之门。
After more than 10 years of exploration, great progress has been made in the reform of the pension insurance system in China. The pension insurance system combining overall planning with individual accounts has been generally recognized. While strengthening the incentive mechanism, taking fairness and efficiency into account, and alleviating the over-aged pension of state-owned enterprises Burden has played an important role. However, during the actual operation, some problems have been exposed more and more. The reason is that firstly, the system design avoids the historical debt burden left by the government on the old pension insurance system and it is difficult to realize the accumulation of personal account funds; secondly, the co-ordination of mutual fund management of funds and individual account funds has facilitated the overall fund overdraft personal account funds door.