摘要
我国从1991年实行养老保险改革开始到现在,基本上确定了从现收现付制向部分积累制转轨的方向。但是,时至今日仍然不能很好地解决为了做实个人账户而产生的养老金缺口问题。本文认为,现行养老保险制度中利用财政补贴弥补养老金不足、统一实行基金管理提高运营效率以及动用国有资产存量支付转轨成本三大措施均存在不合理因素。因此,借鉴NDC(名义账户制)模式不失为一种新的思路。
The pension system reform of China which was began from 1991 has desided from the pay- as- you-go model to the pension funded model. However, it has not resloved the problem of accumulating fund for private account. In this paper, we think that three unreasonable factors are the main problem of the pension system reform, those are using financial allowance to increase the private account, the invalid operation of private account fund and adjusting the national asset to pay the transition cost. So we suggest to refrence the NDC mode and discuss its necessity and feasibility.
出处
《特区经济》
北大核心
2007年第2期160-161,共2页
Special Zone Economy