摘要
个人账户养老保险制度管理的"账户化"是指个人账户制度实现基于个人所有的私人账户的精算平衡管理,即个人账户养老金的价值等价于个人账户积累的价值,而不对个人账户养老保险基金形成超额支出。我国城镇职工的个人账户养老保险制度是不满足"账户化"管理要求的,因此无法实现精算平衡,其长期可持续发展受到挑战。本文分析三个典型国家个人账户的管理模式,包括新加坡的"终身入息制度"、智利的"计划提款"制度和瑞典的"名义账户"制度,并在借鉴三国个人账户制度管理经验的基础上,提出我国个人账户养老保险制度管理"账户化"的改革建议。
Actuarially balanced management of individual account system aims to equalize the total value of pensions and accumulated assets in individual accounts,thus no additional burden will be imposed on the individual account fund.In China＇s pension system,individual accounts in the scheme for urban workers are not actuarially balanced,and their long-term sustainability is under challenge.This paper takes the individual account management experience of the LIFE system in Singapore,Programmed Withdrawal in Chile and NDC system in Sweden for reference,and puts forward suggestions to realize actuarially balanced management of China＇s individual accounts scheme.
作者
杨俊
Yang Jun(School of Labor and Human Resources,Renmin University of China,Beijing 100872,China)
出处
《社会保障评论》
CSSCI
2018年第3期38-50,共13页
Chinese Social Security Review
基金
国家社会科学基金项目"基于内部债务机制的养老保险基金投资管理模式研究"(13CGL100)
关键词
个人账户
超额支出
账户化管理
individual account
overspending
actuarially balanced management
