摘要
在社会养老保险体制的逐步改革过程中,由于养老保险基金缺口的增大,个人账户效率低下,以及人口老龄化、保险替代率的逐年增长等原因,养老保险基金"空账"问题逐步凸现,成为困扰社会保险改革的主要问题之一。通过对"空账"现象基本情况的分析以及产生原因的总结归纳,对改善思路提出了相应的思考和建议。
During the reform of social pension insurance,due to the increase of pension insurance fund gap,personal accounts are inefficient.In addition to,population aging and the increase of substitution rate also make the 'empty account' of pension insurance fund gradually emerge.This has been one of main problems that hinder social insurance reform.Based on analyzing 'empty account' and summarizing its cause,this paper gives some related considerations and suggestions.
出处
《老龄科学研究》
2013年第3期23-29,共7页
Scientific Research on Aging
关键词
养老保险基金
空账
个人账户
pension insurance fund
empty account
personal accounts
