社会养老保险金计发模型新探——基于《社会保险法》的视阈

A Study on Pension Calculation and Payment Model——Based on the "Social Insurance Law"

我国养老金计发经历了从退休工资制向社会养老保险的巨大转变。但是,面对跨统筹区域就业、个人账户保值增值压力巨大、养老金待遇调整机制不健全等问题,使现行养老金遭遇计发困境。根据《社会保险法》精神,对基础养老金计发方式进行再设计,提高个人账户养老金收益,创新养老金计发模型,以破解现行养老金计发困境。

China＇s pension calculation and payment model has experienced great changes from retirement wages to pension.But the existing model is faced with difficulties behind cross-regional employment,great pressure of maintaining and increasing the values of personal accounts,faulty mechanism of pension,etc.In light of ＂Social Insurance Law＂,we must re-design the model;improve the investment return of personal accounts with innovations so as to resolve the problems of existing model.