蒙古养老金制度改革经验分析及对中国启示

An Empirical Analysis of Pensions Schemes of Mongolia Reform and Its Enlightenment to China

20世纪90年代初经济转轨后,蒙古历经了以现收现付制、名义账户制(NDC)为基础的养老金制度改革。至今,蒙古NDC制度实施已十五载,而制度运行的长期财务可持续性等问题未能得到有效解决。2011年,蒙古开始着手新一轮的养老金制度。为此,文章深入探究了NDC制度在蒙古的实践及其再改革的原因,并对中国养老金制度的改革提出以下启示:政府是否实施NDC制度模式需要进行客观的验证和评估;在制度设计时,养老保险基金应进行严格精算,以保证制度的长期财务可持续性;政府应大力推进养老保障三支柱体系的同步改革,以满足不同收入人群的养老需求。

Since the economic transition in the early 1990s,Mongolia experienced serious political turmoil and economic downturn,the financial burden on the social security system had been increasing. Therefore,Mongolia created a pay-as-you -go social security system in 1994. However,PAYG System is not running smoothly. There has been rapid expansion of demand and social security funds supply shrinking of coexistence embarrassment. In 1999 ,Mongolia comply with the International situation and their own needs,and replace PAYG system by NDC pension system,and introduced partly funded ,and set up the minimum pension system and commercial pension insurance schemes,try to build more pillar of old-age security system. However,NDC pension system is not the catholicon to solving the plight of the Mongolian insurance system. In 2011,Mongolian brewed a new round of pension insurance system reform. Therefore,this article will take the NDC system practice in Mongolia and the reason of further reform as the core issues.