人口老龄化与养老金模式关系辨析

An Analysis on the Relationship between Population Ageing and Pension System

从养老金制度资金平衡的角度分析了人口老龄化与传统现收现付制、基金积累制以及名义账户制之间的关系。无论何种养老金模式均会受人口老龄化的影响,应对人口老龄化的能力不取决于养老金模式采用何种筹资模式,而是取决于采用何种给付方式。基金积累制和名义账户制相对于传统现收现付制的优势只是在于采用量入为出的待遇给付原则,可以避免承诺过于慷慨,进而避免因不必要的过度负担而造成的支付危机。此外,在不同养老金模式下,应对人口老龄化可行对策也存在差异。

This paper discusses the relationships between population ageing and Pay-as-you-go pension system,FDC system and NDC system from the angle of pension fund balance.It is found that population ageing can affect all system above,and the ability to deal with population ageing of pension system doesn＇t depend on the system＇s funding way but depend on their payment way.Compared with the pay-as-you-go system,the advantage of FDC and NDC on dealing with population ageing is that they has taken a payment principle of ＂paying based on income＂ which can avoid the payment crisis from unnecessary over promise.In addition,for different pension system,there are different measures to deal with population ageing.