期刊论文

Research on Adhering to the Combination of Social Pooling and Individual Accounts with Introducing the Nominal Accounts into the Basic Old-age Insurance

中文

广西职业师范学院学报

1008-8806

2018

30

4

13-20

10.3969/j.issn.1008-8806.2018.04.003

国家社科基金一般顶目“基于社会网络的新型农村互助养老服务场域建构研究”(顶目编号:18BSH164)。

本校为第一机构

目前,对城镇职工基本养老保险制度财务制度选择的关注点集中在个人账户何去何从的问题上。对于这个问题,有三种主张产生了较大的影响,即:坚持统账结合,做实个人账户;剥离个人账户,重返现收现付制;实行名义账户制。做实个人账户正变得越来越困难,更重要的是,即使做实了,带来的问题可能比解决的问题还要多,特别是在一定的时期内基本上不可能实现基金投资收益率大于工资增长率与人口增长率之和。剥离个人账户,重返现收现付制,只是一种美妙的幻觉,不仅难以解决已有问题,还会带来新的风险,特别是政治风险。将整个职工基本养老保险置于名义账户制之上,也会带来过大的风险。只有既坚持统账结合,又将个人...

At present, the focus on the choice of financial system of basic endowment insurance system for urban workers is on the direction of individual accounts.There are three propositions that have a great impact on this issue, namely: insisting on the combination of social pooling accounts,making individual accounts plenitude ; stripping off individual accounts and returning to the pay-as-you-go system ; implementing the nominal account system.lt is becoming more and more difficult to make individual accounts plenitude.More importantly, even if it is done, it may bring more problems.lt is basically...