社会保障转制成本的理论与对策分析

Transition Cost of the Social Security: Theory and Problems

在社会保障制度转换过程中,所有国家都会面临制度转换成本的负担问题。中国要顺利实现社会保障制度由现收现付制向部分积累制转变,政府必须承担新旧制度衔接过程中的全部转制成本。中国可借鉴智利“认可债券”发行经验,以解决目前社会保障资金运行中凸显的个人账户空账运行问题。中国也可借鉴美国“确定受益制”和“确定供款制”两种企业年金计划的成功推行经验,扩大企业补充保险支出,缩小国家基本保险支出,最终减轻政府财政负担,推动国家经济稳定增长。

The paper holds that the transition of the social security system from down payment to gradual accumulation requires the government to cover all the costs entailed. The imperfection of the social security system is the direct cause for the nationwide over-drawing from personal savings accounts, namely the lack of guarantee for the old-age pensioners, and, to save the Chinese from bearing too heavy a load, the recognized securities system, as practiced in Chili, may be a reasonable alternative. The US practice in this field may also be of some inspiration for the Chinese government in solving this problem.