摘要
面对人口老龄化,新加坡不断对中央公积金养老金制度进行改革与创新,建立了以中央公积金养老金制度为主要支柱,以退休辅助计划、就业收入补助计划、以房养老计划等辅助养老金制度为补充支柱的多支柱养老保障制度体系,增强了养老金制度的可持续性。新加坡中央公积金养老金制度的改革与鼓励就业政策相结合,扩大了养老金的筹资渠道,增加了养老金的充足性。最低储蓄计划、最低储蓄填补计划、公积金终身收入计划的引入,既完善和发展了新加坡中央公积金养老金制度体系,又在一定程度上弥补了缴费确定型基金积累制度缺乏社会共济性的缺陷。但随着新加坡经济社会的发展变化,中央公积金养老金制度也仍然需要不断的改革与发展。新加坡中央公积金养老金制度改革与创新的经验,对中国的养老金制度改革与完善有一定启发和借鉴。
Faced with an aging population,Singapore continues to reform and innovate its Central Provident Fund Pension System(CPFPS).A multi-pillar old-age security system has been established,with the CPFPS as the main pillar and the Supplementary Retirement Scheme,the Workfare Income Supplement Scheme,and the Housing Pension Schemes as supplementary pillars,thus enhancing the sustainability of the pension system.The reform of the CPFPS combined with the policy of encouraging employment has expanded the financing channels of pension and increased the adequacy of pension.The introduction of the Minimum Sum Scheme(MSS),the Minimum Sum Topping-Up Scheme(MSTU)and the CPF Lifelong Income for The Elderly(CPF Life)not only improved and developed the CPFPS,but also made up for the lack of social mutual assistance in the defined contribution fund accumulation system(DC)to some extent.However,with the development of Singapore’s economy and society,the CPFPS still needs constant reform and development.The experience of Singapore’s central Provident Fund pension system reform and innovation can enlighten and draw lessons from China’s pension system reform and improvement.
作者
董克用
肖金喜
Dong Keyong;Xiao Jinxi
出处
《东岳论丛》
CSSCI
北大核心
2021年第3期97-108,191-192,共14页
DongYue Tribune
基金
国家社会科学基金项目“渐进延迟退休政策下劳动力市场的风险及应对策略研究”(项目编号:16BSH067)阶段性成果
