“做实做小”养老金个人账户改革的问题与对策

The Problems and Countermeasures of Filling up and Cutting down Personal Account of Pension Insurance

"做实做小"养老金个人账户是我国养老保险改革进程中重要的一步。文章在介绍东三省养老金个人账户试点改革方案的基础上,分析了上海等八省市试点推广改革的内容以及改革在推进过程中遇到的难题,并对出现的问题提出相应的对策建议。

Filling up and cutting down personal account of pension insurance is an important step of reform of urban social security system. Based on the introduction of reform experiences of Liaoning, Heilongjiang and Jilin provinces, this paper analyzes the reform scheme and stubborn problems of the eight provinces including Shanghai etc. Finally, the author puts forward the corresponding solution for stubborn problems.