我国养老保险运行模式改革初探

Consideration on the Operation Mode of the Pension Plan

尽管我国养老保险制度经历了三次重大改革,但运行模式并未发生根本性变化,目前仍存在两个主要问题,即缴费标准不合理、个人账户形同虚设;针对我国养老保险制度运行模式的特殊性(既不属于基金制也不属于现收现付制),提出如下改革思路:对于养老金缴费制度,不应不分工资多少和企业效益大小对个人同使用8%、对企业同使用20%的征收标准,对个人应当参考个人所得税的征收办法,对企业应当根据若干因素划分等级,实行不等比例的收取标准;对于养老金给付制度,应当运用现代资金管理手段让个人账户真正的"活"起来。

Despite China＇ s old - age insurance system has experienced three major reforms, China＇ s current pension insurance operation mode has not fundamentally changed, and there are still two major issues, namely, the standard fee is unreasonable and personal accounts exist in name only. For the special operation mode of China＇ s pension system （neither of the fund is not a system to pay）, the author gives the ideas on the reform of China＇ s pension plan preliminary： to the pension payment system, individuals should not be used the same regardless of eight percent of their incomes as the collection standards, we should consider personal income tax system , use the proportion ranging for the collection of pension . To the charges for pension payments system, we should act according to the actuarial principles for the individual accounts really alive.