摘要
本文首先对我国养老保险个人账户"空账"产生的原因及现状进行分析,然后根据我国最新养老保险制度规定,利用精算方法测算未来个人账户"空账"规模的变化趋势。测算结果表明:只要养老保险扩面工作进展顺利,个人账户"空账"规模就不会持续扩大下去。结合我国养老保险改革的实际情况,作者认为,现阶段我国养老保险改革的主要任务是要尽快扩大养老保险覆盖面。政府应该通过多种渠道筹集资金解决转轨成本以降低养老保险缴费率、平衡代际负担,最终顺利实现养老保险扩面;从中长期来看,政府关注的重点应从解决个人账户"空账"问题转向如何实现养老保险基金的保值增值。
This paper first analyses the reason and status quo of ＂empty account＂ of individual pension account, then according to the new provisions of China＇s pension system, explores the change trend of the size of ＂empty account＂ using actuarial methods. The result indicates that as long as pension coverage extension gets along well, the size of ＂empty account＂ would not expand continuously. Considering the practice of China＇s pension reform, we argue that making pension coverage extension successfully is the main task of China＇s pension reform at present. The government should reduce the pension contribution rate and balance the burdens between generations by solving the transition cost through various channels of fund in order to achieve pension coverage extension smoothly. In the medium and long run, the great concern of government should turn to the increment of pension funds from solving the ＂empty account＂.
出处
《统计研究》
CSSCI
北大核心
2008年第6期63-69,共7页
Statistical Research
基金
国家社会科学基金项目"偿还养老金隐性债务研究"的资助(批准号:04BJY087)
关键词
养老保险
个人账户
“空账”
Pension
Individual account
＂Empty account＂
