现行企业职工基本养老保险制度个人空账之探析

Probe into the Individual Blank Account under the Current Basic Endowment Insurance System for Enterprise Employees

分析了我国现行的企业职工基本养老保险制度在运作中将职工个人缴费形成的个人账户用于支付当前养老金,使得个人账户处于空账运行状态的危害。提出只有将现有人群进行分类加以区别对待,加强基金监管的制度建设和机构建设,逐步拓宽基金增值渠道,才能使我国的养老保险制度得到健康有序的发展。

This paper analyzes on the hazard of using the individual account formed by the individual payment of the employees in the operation of our country＇s current basic endowment insurance system for enterprise employees to pay the current pension and making the individual account be in the bland account state, and points out that only classifying and discriminating the current crowd, strengthening the system construction and the institution construction for the fund management, and broadening the fund value increasing channel step by step can make our country＇s endowment insurance system develop healthily and orderly.