论全民统一养老保险制度的筹资模式与公平规则

On the Fund Raising Model and Equity Rules of Unified National Pension System

针对目前我国基本养老保险公平问题主要在于人为地以职业、户籍、身份等为条件分设不同制度类别的成因,文章提出了建立全民统一养老保险制度的主张,创建了"即时全额名义个人账户制(ISNDC)"的筹资模式,探讨和制定了相应的缴费、待遇和补助公平规则,并以湖南省澧县为例,实证分析了全民统一养老保险制度的公平性和可行性。

The cause of equity problem lies in the fact that different system categories are established artificially according to profession, census register and identity conditions. Targeting at solving the equity problem caused by the fact, the paper proposes to establish a national unified pension system, builds a fund raising model, ＂instant sum nominal defined contribution＂ （ISNDC）, explores and establish corresponding equity rules of contribution, benefit and subsidy and also conducts empirical analysis on the equity and the feasibility of establishing the national unified pension system by taking Li County of Hunan Province as an example.