从现收现付制到预筹积累制——中国养老保险制度改革研究

On the Reformation of Chinese Endowment Insurance System

我国已步入老年社会 ,社会保障的重要性日益突出。由于我国的社会经济正处在转型时期 ,建立和完善符合社会主义市场经济要求的养老保险制度 ,无论在理论认识上还是在运作实践上都面临一系列新问题 ,诸如 :制度框架、基本结构、资金的筹集管理运用及回报率 ,等等。对这些问题的认识和举措如何 ,将决定我们能否在新世纪建成一个公正、合理、高效的。

China has stepped into an aged society.social insurance is becoming more and more important.To build and perfect the endowment insurance ,which is suitable for the need of the socialist marketing economy,has faced a series of new problems,both in the theory and practice.How to realize and deal with these problems will decide whether an impartial,reasonable and effective social insurance system can be set up and covered the whole country.