对我国城镇企业养老保险改革的若干思考

Reform in the Old-age Insurance in the Urban Enterprises in China: Some Considerations

我国正在进行的养老保险制度改革中,有许多问题值得深入思考。本文对多层次养老保险的合理结构、养老金的指数化调整、不同收入水平养老金替代率差异、个人帐户的性质和“空帐”的产生及后果、企业补充养老保险模式的选择以及养老保险基金的投资营运和管理等问题进行了深入的讨论。

There is a couple of questions that need to be considered in the reform of the old-age insurance system in China. This article makes a careful study on such issues as the rational structure of multi-level old-age insurance, index adjustment of pensions, differences in the pension replacement ratios between different income levels, the nature of personal accounts and the formation and consequences of nominal accounts, the choice of the enterprises'supplementary old-age insurance patterns, and the investment, operation and management of the old-age insurance funds.