强制性个人账户养老金评价标准及其在中国的应用

Compulsory Individual Old-age Insurance Account and its Application in China

强制性个人账户养老金通行的评价标准可概括为"产权明晰、微观经济、宏观有效、正外部性"四点,此四点中,产权明晰是基础,微观经济和宏观有效是核心,正外部性是延伸。城镇职工基本养老保险制度中的个人账户作为一种强制性的私人养老金制度,以此四个标准来度量这一制度还有许多地方亟待改进。养老保险制度的改革必须以厘清产权为基础,界定好政府、社会和个人的责权关系,实行统账分离、参量改革并清偿欠债,一方面维护社会养老保险制度的公平和可持续性,另一方面促进自愿性个人养老储蓄的新发展,以此为基础完善老年收入保障制度的社会治理体系。

The evaluation criterion for compulsory individual old-age insurance account can be summarized as distinct property right, micro -economy, macro-efficiency and positive externality, in which distinct property right is a base, micro economy and micro efficiency are central while positive externality is extention.The individual account of basic pension insurance system of urban employees as a compulsory private pension system with four criterion for measurement is is a system of failure. Sweeping reform must be based on porperty-right clarity, defines rights and obligation bewcen government, community and individuals, implements separation between personal accounts and social pool, participates in reform and pays off debts, thus, on the one hand, maintaining justice and continuity of social pension insurance system; on the other hand, promoting a new development involuntary pension savings to improve the social governance system of senior-citizens＇income security.