摘要
瑞典、拉托维亚、意大利、波兰、蒙古和吉尔吉斯坦等欧亚六国社会养老保险 1 995年以来成功地实现了从现收现付制向“名义账户”制的转型。“名义账户”制是现收现付制和积累制、待遇确定型和缴费确定型相结合的一种混合型制度 ,是一个制度创新。该制度模式较好地解决了制度转型成本的问题 ,受到了国际学界的广泛关注。“名义账户”制的诞生和发展具有深刻的思想基础和制度渊源 ,对其进行深刻的探讨会促进学术界对“名义账户”制的研究 ,尤其是可以增加对其在我国适用性问题的讨论。本文认为 ,在某种意义讲 ,“名义账户”制可以被认为是私人保险市场中法国“积分制”和美国“现金余额”制的某种延伸 ,而Buchanan 1 968年关于“社会保障券”的设想和Kotlikoff等人 1 983年关于BKS模型的设计可以被认为是其理论上的一种实验。
Since 1995,the six countries,Sweden,Italy,Poland,Latvia,Mongolia and Kyrgyz Republic,have successfully transmitted from the conventional PAYGO DB to a quasi-acturaial DC scheme by having introduced a new Social Security model named NDC(Notional Defined Contribution),which is a mixed model and a hybrid including a Funded DC component in combination with a PAYGO DB scheme.This new aspiration of European reformers,conceptionally speaking,could be at least dated from the French point-system in 1945 and American Cash Balance Plan(CBP) in the early 1980s,and theoretically speaking,dated from the J.Buchanan's proposal of mandatory purchase of “social insurance bonds” in 1968,and the BKS model (PSA,Personal Security Accounts of proposal by Boskin,Kotlikoff and Shoven) in 1982. What the features are these two private schemes and the two proposals?what are the differences between the NDC approach and the four mentioned above?It is the old wine with a new bottle?This paper would discuss these topics.
出处
《经济研究》
CSSCI
北大核心
2003年第4期63-71,共9页
Economic Research Journal