摘要
目前我国企业年金发展缓慢的原因主要在于基本养老保险从价值目标体系的确立到制度的安排及具体的操作都缺乏明确的指向 ,致使企业年金难以定位。有鉴于此 ,笔者分析了基本养老保险改革的基点 ,认为罗尔斯的社会正义理论对我国社会养老保障的建立具有指导意义 ;主张在现有基础上 ,将统帐结合中社会统筹部分与个人帐户部分分解 ,并发展成为普惠式国民年金与企业年金 ,这样企业年金从“小补充”将过渡到“大补充”。
The establishment of value objective system, the institutional arrangement, and the specific implementation of Chinese basic endowment insurance system are not clearly stated. Thus, the Chinese enterprise annuity can hardly find its position in the system. And they are the major reasons that the Chinese enterprise annuity develops very slowly. The author analyzes the basic points of the reform on the basic endowment insurance system, and concludes that Rolls'“social justice” theory can serve as guidelines to establish Chinese endowment insurance system. The author also suggests that based on the current situation,the individual accounts and the social accounts can be separated and they can develop to national annuity and enterprise annuity.Therefore, enterprise annuity becomes“major supplement”from“minor supplement”.
出处
《财经科学》
CSSCI
北大核心
2004年第2期112-115,共4页
Finance & Economics
