养老保险个人账户基金的筹措与管理

Individual Account of Pension Insurance: Its Funding and Management

我国目前实行“社会统筹与个人账户相结合”的养老保险制度,但个人账户基本上是“空账”。在职职工担负着为社会养老和为自己养老储蓄的两重任务,而且还要承担个人账户“空账”的风险。完善我国的养老保险制度,必须实行统筹养老保险与个人账户的分离,合理确定养老收入替代率和缴费率标准,以国有资产弥补转制成本,并切实防范投资风险。

China is implemenling the pension insurance system with the characteristics of 'social pooling combining with individual account at present, but the indvidual account is basically an 'empty account'. On-job workeis are bearing double lasks that they not only pay for social pooling, but also save for the individual accout. Besides tliat, they have to take the risk of 'the empty account', too. To perfect pension insurance system, we must separate social pooling from individual account, choose substitution ratio of pension to wage and rate of contribution rationally, compensate the transition cost by state-run assets, and take precautions against the investment risk conscientiously.