摘要
名义帐户制度是近年来国际养老保险制度改革中出现的一种制度创新,它已引起了部分转型国家的极大兴趣和许多专家学者的关注。但作者认为,名义帐户制作为一种过渡安排,并不能解决养老保险制度的根本问题。中国仍应坚持社会统筹与个人帐户相结合的部分积累制的养老保险制度。当前,中国应继续完善试点,积级探索做实个人帐户的有效方式,着力解决个人帐户的隐性负债问题。
Notional Defined Contribution Model is a kind of innovation during the reform of international pension scheme in the recent years. It attracts the attention of many experts and interest of some transition countries. However, writer thinks that Notional Defined Contribution Model is a kind of transition arrangement, which can't solve the fundamental pension problem. China should insist on the partialfunding system: PAYG combining the individual account. At present, China should keep on making the pilot project perfect, actively search for the efficient way of refilling the individual account and solve the problem of implicated debt of individual account.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第8期17-20,39,共5页
Journal of Central University of Finance & Economics
关键词
名义帐户制
个人帐户
Notional Defined Contribution Model Individual account