摘要
Chinese town worker endowment insurance system of the combination of The social pooling and individual account worked nearly 20 years, in the process of implementing the system have some problems such as the pressure pension payments, large number of outstanding transition costs, unclear property fights and individual account “empty” and so on. Because China＇ s capital market is not mature at the same time, lead to the real personal accounts funds also difficult to achieve their value. To solve this problem, on the basis of analyzing the necessity and feasibility of the nominal account system, summed up the after proper deformation and transformation, the “nominal account” is a transitional system arrangement for an alternative.
