摘要
中国日益严峻的老龄化形势迫切需要养老年金市场的健康发展,然而目前年金市场的发展却步履维艰,其中的一个重要原因是关于养老年金市场宏观层面的战略规划严重缺失。为此,在分析国际及中国养老保障制度发展与改革的未来取向以及年金市场发展几个必要条件的基础上,采用系统性战略分析方法设计了未来十年中国年金市场三个发展阶段中的五大战略,即养老保障体系的支柱调整战略、税制改革战略、监管优化战略、技术革新战略和产品优化战略。这些战略的分步实施将为中国养老年金市场的健康发展提供有力的保障。
The urgent situation of China old age pension market needs a healthy development,but it is difficult.One of the reasons is that it lacks s strategic planning at the macro level.Therefore,by analyzing the future reform and development of China and international pension system,the author first explores some of necessary conditions for a sound market;then designs five strategies during the three phases of future ten years in China old age pension market on the basis of system strategic analysis,that is,pillar adjustment strategy,tax system reform strategy,supervision priority strategy,technology renovation strategy,and product priority strategy.The step-by-step application will provide a guarantee for a healthy development of the pension market.
出处
《审计与经济研究》
CSSCI
北大核心
2013年第5期3-13,共11页
Journal of Audit & Economics
基金
国家社会科学基金项目(10BGL069)
国家社会科学基金项目(11CJY108)
关键词
养老年金市场
社会保障制度建设
养老保障体系
养老保障制度
养老保险发展战略
养老保险改革
old age pension market
construction of social security system
pension guarantee system
pension guarantee regulation
pension insurance development strategy
pension insurance reform