做实养老保险个人账户的探索

Research on funding individual pension account in China

个人账户"空账"问题一直困扰着我国养老保险制度改革。能否做实养老保险个人账户关系着我国养老保险制度能否成功转轨。本文首先从理论上分析我国养老保险个人账户"空账"产生的原因,然后总结了我国目前各试点地区做实个人账户的具体实践。通过以上分析,本文认为我国目前各试点地区并未真正做实个人账户,在做实个人账户问题上存在一些误区。最后,本文提出了做实我国养老保险个人账户的原则与思路。

The＂ empty＂ individual pension account（IPA） is a big problem plaguing China＇s pension reform. Whether the IPA can be properly funded determines the success of transition of China＇s pension system. The article first analyzes the cause of＂ empty＂ IPA theoretically, and then summarizes the practices of funding IPA in different regions of China. Such an analysis indicates that China＇s IPA has not been properly funded ,and there are some misconceptions about funding IPA. In the end, the article puts forward the principles and ways of funding IPA for China.