我国社会养老保险个人账户研究综述

An Overview of Research on Individual Accounts of Social Endowment Insurance in China

纵观我国近些年来社会养老保险制度改革,可以看出筹资模式是其改革的核心内容,这其中引进个人账户是最大的改革内容之一。本文在对个人账户的理论基础作简要介绍后,详细地介绍了国内专家对个人账户关键问题的研究,以便使人们对个人账户有一个全面而理性的认识,从而为下一步对个人账户的研究打下基础。

After a comprehensive study of the recent social endowment insurance system, we draw a conclusion that the core of the reform is the change of fundraising system, in which the introduce of individual accounts is its most important contents. After a brief instruction of theory of individual accounts, the article introduces scholar＇s research of key problems in individual accounts at home and abroad so as to provide an all-round understanding to individual accounts and lay solid foundation for further study.