社会保障筹资模式的路径选择——基于筹资模式的储蓄效应研究

The Roadmap of Social Security Funding Approach——Based on the Saving Effects of Funding Approach

随着人口老龄化的加剧,许多实行现收现付制社会保障制度的国家财政负担越来越重,为了保证社会保障制度的可持续性,各国开始寻求新的社会保障筹资模式。在世界银行主推的基金制社会保障制度浪潮下,二十世纪90年代开始,中国结合本国实际情况也开始了社会保障制度的改革,并于1997年开始实施社会保险基金的"部分基金制",即现收现付制与完全基金制相结合的筹资模式。本文阐述了现收现付制和基金制的运行机理并探讨了其与储蓄的关系,并在此基础上,对我国的部分基金制进行解析。本文认为部分基金制的"个人账户"的储蓄功能目前无法得到实际发挥,由于我国目前的经济条件和收入差距悬殊等问题,使得部分基金制向完全基金制的转变应循序渐进,现收现付方式还应是我国目前实行的部分基金制中的侧重部分。

The Pay as You Go system will make the national fiscal burden heavier for many countries with the aging society.In order to guarantee the sustainability of social security system,each country endeavors to new funding approach for the social security.The Fund system proposed by World Bank in reforming social security system is getting popular,since 1990s China launched social security system reform considering Chinese economic situation,and implemented＂partial fund system＂,a funding approach combining Pay as You Go and complete fund system.This paper analyzes the operational mechanism of Pay as You Go and fund system,and their links with saving,based on the analysis,some of China＇s fund system is discussed.The main arguments of the paper is： the role of saving of ＂Individual Account＂ of some fund system could not bring into play,because of the current economic situation and huge income disparity.Therefore,it need to take a gradual approach to switch from partial fund system to complete fund system.Pay as You Go will still play important role in China＇s current partial fund system.