论我国养老金制度存在问题及改革建议——基于与波兰养老金制度比较的研究

On the Problems Existed in the System of Old-age Pension and Reformed Suggestions in China——Based on the Reseach Compared to the System of Old-age Pension in Poland

20世纪90年代以来,我国养老金制度开始大规模的改革探索和尝试。鉴于与前东欧国家福利制度改革起点有相似性,文章分析比较了我国与波兰的养老金模式,从波兰的有益经验出发,我国的养老金制度可以从以下方面着手改革和完善。首先,完善多支柱的养老模式,发挥市场作用,建立可持续增值的养老基金;其次,可采取多元渠道筹资,不宜再提高个人养老金的缴费率,且应注意减轻企业负担。最后,可从宏观经济角度解决个人账户空帐运行问题,完善个人账户制。

Since the 90＇ s of the 20th century, a large - scale reforms in the system of old - age pension begin in China. In view of the resemblance to the reform in welfare system in former eastern Europe, the article analyzes and compares the model of old - age pension in China with that in Poland, With Poland＇ s beneficial experiences, we can begin with the reform in the system of old - age pension from the following： at first, improve the model of old - age pension, play market＇ s role, establish sustainable growth in old - age pen- sion, then collect funds from various channels, it is not suitable to raise individual fee paid for old - age pension, and should lesse- nenterorises＇ burden. Lastly, the problem of personal account function without money can be solved from macroangle to perfect the systm of personal account