摘要
1990～1997年,在苏联国家保险型养老保障制度基础上,俄罗斯建立了现收现付制①的养老保险制度。2002年,又对现收现付的养老保险制度进行了根本性变革,建立了"三支柱"②型养老保险制度。该制度采用包含现收现付制和积累制二者特点的混合型财务模式,养老保险的缴费形式以统一社会税③形式缴纳。2010年1月1日,以取消统一社会税、实行强制养老保险缴费为标志,俄罗斯新一轮养老保障制度改革又正式启动。本文拟对此次改革的深层次原因、改革目标、改革内容以及改革在制度设定上存在的问题进行分析。
In the 1990-1997 period Russia set up a pension insurance system of instant payment of revenue received on the basis of Soviet state insured pension system.In 2002 another radical reform was made to institution a three-pillar-type pension insurance system,which features a financial mold mixing the instant payment system with the accumulation system,paying the pension in the form of unified social taxes.On January 1,2010,Russia officially began a new round of pension insurance system characterized by cancellation of unified social taxes and compulsory delivery of pension.The article intends to make an analysis of the deep-seated reasons for the reform,its objectives,contents and problems in institutional moves.
出处
《俄罗斯东欧中亚研究》
CSSCI
北大核心
2010年第4期43-50,共8页
Russian，East European & Central Asian Studies
