现行养老社会保险政策解析

Interpreting Present Endowment Insurance Policies

历经 2 0多年的改革 ,我国养老社会保险已从单纯的“国家保险”或企业保险向真正意义上的“社会保险”过渡 ,“社会统筹与个人账户相结合”的改革政策正在走向完善并成熟 ,基本建立了与社会主义市场经济体制相适应的养老社会保险政策框架。然而 ,现行养老社会保险政策仍存在着保险基金入不敷出、保险面窄、替代率高、企业负担过重、社会化程度低、“空账”运行严重等诸问题。

Though 20 years' development, the endowment insurance has changed form 'national insurance' or enterprise insurance to 'social insurance'. The policy of 'combining social overall planning and individual account' is ripening to its perfection. A basic insurance structure suited to socialist market economic system has been basically established. However, problems exist and will be discussed in this paper.