社会养老保险:理论导向与制度安排

Social Endowment Insurance: Theoretical Guidance and Institutional Arrangement

社会养老保险的理论导向直接关系着养老制度的完善和落实,从实物形态上看,养老制度永远只能是现收现付制,个人账户只是名义账户,做实个人账户是徒劳无功的举措。扩展养老保险覆盖面可采取推行养老券的做法,该券具有税票和债券的双重特征。领取养老金要严格退休年龄标准,可适当降低缴费年限,养老金的发放要充分体现公平原则,应与缴费年限挂钩。

The theoretical guidance of social endowment insurance relates directly to improve and put into effect the pension allowance system. Looking from the form of material object, the pension plan system,for all the time, can only to be the system of taking the cash on hand to pay the present. As person account is only a kind of nominal account, which means making solid action on personal account would be a futile effort. Expanding the endowment insurance overlays can adopt the practice of promoting pension allowance voucher,this voucher will have dual characteristic of tax certificate and bond. Receiving the pension will have to rigorously enforce retirement age criterion, yet properly reduce the fixed number of years of payment. The pension provision need to fully manifest the justice principle, and link up with the fixed number of years of oavment.