从风险视角重新检视我国养老保险制度改革

An Reinspection on China's Pension Insurance Reform from the Risk Perspective

作为防范风险的养老保险制度,研究其本身的风险是很有必要的。本文在识别各种养老方式风险的基础上,考察了我国养老保险制度改革过程中风险的变化,认为这种改革背离了建立该制度的最初目标,不能对"老年风险"提供有效保障,同时又增加了养老金受益人的利率风险与货币贬值风险,这两类风险也是养老保险统筹账户基金出现支付危机的主要原因。

Acting as a way to prevent risks, it is necessary to study the risks involved in the pension insurance system itself. Basing on the comparative analysis on the risks of various pension patterns, this paper analyses the change of risks during the course of China＇ s pension insurance system reform. It points out that this kind of reform has deviated from its initial purpose at founding in that it cannot provide effective protection to the aging risk and at the same time, it increases the interest risk and currency depreciation risk of the beneficiary. Moreover, the two kinds of risks mentioned above are also the main reason for the payment crisis of the pension consolidated account.