中国社会养老保险基金面临的问题及对策

The Problems and the Measures of China Social Endowment Insurance Fund

我国现行的养老保险体制在解决传统养老保险模式弊端的同时也产生了许多新问题。在社会养老保险基金的筹集方面,存在着基本养老保险覆盖面较窄,基金来源单一,参保企业漏缴保险费的问题。解决问题的关键在于增强缴费意识;做好养老保险征缴环节的稽核;开征社会保障税。在社会养老保险基金的给付方面存在人口老龄化对养老保险基金给付的冲击;退休年龄低以及历史债务的问题。认为只有建立机动灵活的就业与退休机制;逐渐消解隐性债务才能使这方面的问题得到缓解。

The current social endowment insurance system overcomes the drawbacks of the traditional insurance pattern and meanwhile encounters some new problems. In the gathering of the fund for endowment insurance, there are the problems that the coverage of basic endowment insurance is rather narrow and the source of the fund is unitary, and that companies involved in insurance evade payment of social insurance. The key to solving the problem is to enhance the awareness of paying fee, to examine different Links in the collection of endowment insurance, to impose social protection tax. In the paying of the endowment insurance, aging trend, together with younger retirement age and historical debt, has a strong impact on the payment of endowment insurance. This author holds the view that only when flexible employment and retirement system has been established and invisible debt has been gradually eradicated, can we solve the problem of fund deficit in endowment insurance.