摘要
In the reform of government organizations and institutions of China, we put forward the establishment of personal account system in occupational pension, and the introduction of the ＂account＂ management model of the non real account accumulation. This paper analyzes the current situation of personal accounts in our country, and puts forward that the account rate of bank deposit can not resist inflation, and can not reflect the real return rate of China＇s pension funds, which is not conducive to the preservation and appreciation of personal account funds. On the basis of the above, the paper puts forward that the account rate should not only consider the level of economic development and inflation, but also to adapt to the financial payment ability, and establish the personal account risk reserve fund system and other improvement measures, and strive to achieve the sustainable development of the personal account system.
