The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very ...The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very important. In this paper, the analysis based on the problems of China＇s basic old-age insurance in the current system mode operation, the ＂nominal account system characteristics and operation of overseas advantages and disadvantages on were described in detail, and points out that the＂ nominal account ＂made for a new old-age insurance system mode is conducive to resolving the problems existing in the operation of social security fund, so as to promote the foundation of sustainable development.展开更多
With the growing eldes, our country has entered an aging population society. Social endowment insurance has not meet the demand of people, more and more people are turning to commercial endowment insurance field for h...With the growing eldes, our country has entered an aging population society. Social endowment insurance has not meet the demand of people, more and more people are turning to commercial endowment insurance field for help. As a new form of commercial endowment insurance, personal tax deferred model of commercial endowment insurance has huge development space in our country. This paper analyzes the necessity of implementing tax deferred endowment insurance and explores the feasibility and obstacle of individual tax deferred endowment from the point of the government policy, financial income and economic development .At the same time,this paper hold the view that though the personal tax deferred model of commercial endowment insurance may has some bottlenecks in the process of implementing, there are considerable development prospects.展开更多
The establishment of individual accounts is the landmark events for China officially shift from pay-as-you-go pension system to partly funded system. But the process of running personal accounts at the same time also ...The establishment of individual accounts is the landmark events for China officially shift from pay-as-you-go pension system to partly funded system. But the process of running personal accounts at the same time also exposed various drawbacks. On the macro level, there is a growing gap between the nominal amount of personal account and the actual accumulated amount, which means the personal account is empty, the personal accounts are being questioned, and the scholars began to seek other solutions. NDC scheme came into being. specific empirical work has been done by using the actuarial model of pension income and expenditure to predict whether NDC is superior to FDC in financial cost by comparing the institutional cost of FDC and NDC from 2015 to 2050. Finally, this paper draws a conclusion that the nominal account system can be used as a choice route for the basic pension system for urban workers in the next 30 years with the assist of relevant supporting measures.展开更多
文摘The current China＇s social security fund adopts the operation mode of ＂combination of social pooling and individual accounts＂.With the increase of the social security fund, the settlement of these problems is very important. In this paper, the analysis based on the problems of China＇s basic old-age insurance in the current system mode operation, the ＂nominal account system characteristics and operation of overseas advantages and disadvantages on were described in detail, and points out that the＂ nominal account ＂made for a new old-age insurance system mode is conducive to resolving the problems existing in the operation of social security fund, so as to promote the foundation of sustainable development.
文摘With the growing eldes, our country has entered an aging population society. Social endowment insurance has not meet the demand of people, more and more people are turning to commercial endowment insurance field for help. As a new form of commercial endowment insurance, personal tax deferred model of commercial endowment insurance has huge development space in our country. This paper analyzes the necessity of implementing tax deferred endowment insurance and explores the feasibility and obstacle of individual tax deferred endowment from the point of the government policy, financial income and economic development .At the same time,this paper hold the view that though the personal tax deferred model of commercial endowment insurance may has some bottlenecks in the process of implementing, there are considerable development prospects.
文摘The establishment of individual accounts is the landmark events for China officially shift from pay-as-you-go pension system to partly funded system. But the process of running personal accounts at the same time also exposed various drawbacks. On the macro level, there is a growing gap between the nominal amount of personal account and the actual accumulated amount, which means the personal account is empty, the personal accounts are being questioned, and the scholars began to seek other solutions. NDC scheme came into being. specific empirical work has been done by using the actuarial model of pension income and expenditure to predict whether NDC is superior to FDC in financial cost by comparing the institutional cost of FDC and NDC from 2015 to 2050. Finally, this paper draws a conclusion that the nominal account system can be used as a choice route for the basic pension system for urban workers in the next 30 years with the assist of relevant supporting measures.
