摘要
“2+3模式”的核心在于养老保险社会统筹和个人账户两块的分管性结合,以及中央、地方和个人三层责任的量化设计,以便在现有制度个体利益基本不变的情况下,实现历史债务固化、显化,偿还预算化,主体责任明晰化,城乡制度一体化,政府管理规范化,进而从根本上完善我国的养老保险制度。
The core of "2 + 3 pattern" is managing combination of social pooling and personal accounts, and quantitative design of the central, local, and individual responsibility. Without changing individual benefit, the pattern wants to show and solidify and compensate by budgeting history debts, which also wants to clarify entity responsibility, accord urban system with rural system, formalize government management in order to make China' s endowment insurance system perfect and sustainable.
出处
《中国行政管理》
CSSCI
北大核心
2006年第8期100-103,共4页
Chinese Public Administration
基金
国家自然科学基金项目资助项目编号:70440006
关键词
养老保险
2+3模式
社会统筹
个人账户
中央与地方
endowment insurance, 2 + 3 pattern, social pooling, individual account, the central and the local