摘要
目前,我国养老保险制度运行仍处于较大的风险中:制度模式未实现成功转型、覆盖范围过于狭窄、统筹层次明显偏低、财政投入不足和政府间责任划分不清、管理体制没有理顺。国外养老制度改革注重了制度的可及性、财务上的可持续性、基金的安全性和管理的有效性,为我国提供了可供借鉴的经验。本文提出了促进我国养老保险制度实现科学发展的路径:调整制度基本架构,建立针对非工薪人员的普惠式的国民基础年金(最低养老金)制度和针对工薪劳动者的公共养老金制度,确保全体国民享有养老保障;通过发行认可债券使养老金隐性负债显性化,并通过国家财政、国企分红、划拨国有资产、特别税收等方式逐年偿还;同时,自上而下一步到位实行全国统筹,解决养老金入不敷出、不易监管和保险关系跨地区转移与接续等诸多现实问题。
Pension insurance system is the most important institutional arrangement in social security systems and its reform is very typical. Through exploring the path of scientific development on the pension insurance system , we can get experience to develop scientifically China＇s social security system. At present, China＇s pension insurance system is still in the great risk： the system model is not achieving success in transition, coverage is too narrow and obviously low -level pooling, inadequate finance input and unclear intergovernmental responsibility and unreasonable management system. Foreign pension system reforms focus on system＇s vailablity, financial sustainability, fund＇s security and effective management, and all of these provide experience for China. A scientific development path on China＇s pension insurance system is provided in this paper： to adjust the basic system structure,to establish the na- tional basic pension system（ minimum pension） for non -wage -earner and the public pension system for salaried workers, to ensure that all citizens enjoy the old - age security ; to issue approved bonds to make hidden pension liabilities open, and to reimburse yearly through the national finance, state -owned enterprises＇ dividends, transfering state -owned assets, particular tax and etc.. At the same time, to resolve the pension deficit, to supervise funds, to transfer and convergence trans -regional workers＇ pension relations and etc. through implementing straightly national pooling.
出处
《社会保障研究》
2009年第4期3-11,共9页
Social Security Studies
