摘要
各国的养老社会保险制度在运行中存在诸多差异,作者选择筹资渠道、供款率、给付条件、替代率等内容进行比较。本文主张:应该加快工资制度改革,以便扩大费基,增加制度收入,进而适当调低费率;延长退休年龄;扩大养老社会保险制度的覆盖面。
There are so many differences in each country's old-age social insurance system operation. A comparative analysis is taken on the following aspects: sources of financing, contribution rate, eligibility for benefits, replacement rate. The reform of salary system should b accelerated so as to enlarge premium collection base whereby revenues can be increased and contribution rate be lowered. The paper recommends to increase the retirement ages gradually and to enlarge coverage by old-age social insurance system.
出处
《中国软科学》
CSSCI
北大核心
2003年第5期1-6,共6页
China Soft Science
基金
国家自然科学基金项目(79970106)
教育部人文社会科学基金项目(02JA840004)