摘要
建立个人账户制度是我国养老金制度改革的关键环节。目前,我国关于个人账户制度的很多举措都在试点中,效果都还有待检验。本文从我国个人账户制度的现状入手,通过分析我国个人账户发展所面临的问题,提出个人账户应该暂缓做实。
Establishing individual account system is a key issue for the pension fund innovation in China. Now some reform measures about individual account have been taken in the experiment and the result are still expected. In the paper the author analyzes the problem that the individual account system face, and then proposes some suggestions and advices to the problems .
出处
《金融研究》
CSSCI
北大核心
2008年第9期128-133,共6页
Journal of Financial Research
关键词
养老金
个人账户
替代率
做实
pension
individual account
substitute ratio
make up
