摘要
对于事业单位养老保险的改革,基金模式的选择至关重要。"社会统筹+个人账户"以及"社会统筹+名义账户"两种模式在事业单位养老保险基金筹集、运营与投资、偿付管理中的应用各有利弊。文章通过SWOT分析法对两种账户各自的优势、劣势、机遇和威胁进行分析和对比,有助于结合当前国情作出合理的选择,明确在事业单位改革初期使用"社会统筹+名义账户"模式是恰当的选择。
It is important to select an appropriate fund system to promote the endowment insurance revolution.In the raising, operating, investing and payment management of endowment insurance, both ＂social mutual assistance program with personal account＂ mode and ＂social mutual assistance program with nominal account＂ mode have their advantages and disadvantages. Based on the SWOT matrix analysis, the paper analyzes and compares the two modes on their respective strengths, weaknesses, opportunities and threats.The result shows that on early stages of reform in public institutions the ＂social mutual assistance program with nominal account＂ mode is the more appropriate selection.
出处
《华东经济管理》
CSSCI
2012年第3期37-41,共5页
East China Economic Management
基金
中央高校基本科研业务费重点项目(2010B28514)
关键词
事业单位
养老保险改革
名义账户
账户选择
public institutions
endowment insurance reform
nominal account
accounts selection
