日本养老保障体系改革方案的分析与借鉴

Analysis and Reference of Japanese Endowment Insurance System

养老保险体系的制定是实现社会稳定和人民安居乐业的大事。本文对日本现行的养老保险制度 (确定支付型方案 )及存在的问题进行了分析 ,并对其改革方案 (确定缴纳型方案 )的特点和优越性进行了讨论。这些问题对于建立符合我国国情并且科学。

It is a major issue to insititute the endowment insurance system for social stablity and people contentment. In this paper,the present oldage pension system of Japan(defined benefit plan)and its problems are analized, the characteristics of reformed plan (defined contribution plan)and its merits are discussed,which is of significant reference to set up a scicntific and resenable endowment insurance system suitable for our country.