养老保险法律内因性理论辨析

The Analysis of Inner Cause Theories of Pension Reform

本文从横向的角度对国际上养老保险法律的内因性理论进行了比较研究。学界对现收现付制、基金制和部分积累制的利弊分析与争论一直没有停息过,各方面之所以争辩,说明这些理论对养老保险法律的建立、发展和改革起着至关重要的作用,笔者立足当前,着眼长远分析这些理论的具体含义、有效性与局限性,特别是从收入关联、政府与市场、公平与效率三个角度对上述理论进行了比较,旨在为完善中国养老保险法律提供可资借鉴之处。

It makes comparison on inner cause theories of international Pension Insurance Acts from horizontal perspective,and analysis the essence,pros and cons of Pay As You Go System,Fully Funded System and Partially Funded System.Innovatively focus on several theories from the perspectives of income relevance,government and market,equity and efficiency.Thus it points out the disputations which inspire the reforming and development of Pension Insurance Acts in varies nations globally.