拉美国家养老金制度的两轮改革的剖析及其对我国的启示

The Analysis of Two-round's Reform of Pension in Latin American Countries and Its Implication to China

拉美国家养老金第一轮改革中,将给付确定型"现收现付"模式转变为完全或部分缴费确定型"个人账户"模式,并引入养老金私营化管理。而在世界经济危机影响和国内转制成本巨大压力下,"个人账户"逐渐暴露出缺陷,拉美国家开始第二轮改革。"现收现付"模式开始复苏,引入了社会团结机制和收入再分配机制以及"个人账户"的改良项目,扩大养老金的覆盖面,提高缴费参与率和养老金资产投资有效性。应借鉴拉美经验,完善我国的养老金制度。必须处理好公平与效率的关系,加强政府的责任,提高养老金资本运营效率,建立一个多层次、多支柱为目标的养老金制度。

This article reviews two round＇s reform of pension in ten Latin America countries. In the first round of pension reform, as a pioneer, they determined to change ＂ PAYG＂ into fully or partially ＂IRA＂ and it means changing the defined benefit model into the defined contribution. And they intro duced private pension management and emphasized personal responsibility in pension system. But, with the recent financial crisis and heavy losses experienced in financial market, under huge domestic pressure of conversion cost, the shortcomings of IRAS gradually exposed. And then the second pension reform in- troduced solidarity and income redistribution mechanism into pension system. It aims to increase pension coverage, contribution rates and effectiveness of pension asset investment. The article briefly analyzes the experiences of the pension reform in Latin American Countries. To improve China＇s pension system, we must deal well with the relationship between fairness and efficiency, strengthen the responsibilities of government, improve efficiency of capital operation and create a multi-level＆multi-pillar pension system.