浅析职工基本养老保险名义账户改革  

Nominal account on the reform of the basic endowment insurance

作　　者：唐兰叶[1] 

机构地区：[1]盐城师范学院,江苏盐城224002

出　　处：《佳木斯教育学院学报》2013年第2期277-277,280,共2页Journal of Jiamusi Education Institute

摘　　要：自1997年我国养老保险制度改革以来,统账结合模式取代了现收现付制,然而在施行的过程中,我国个人账户空账现象严峻,特别是在人口老龄化的发展趋势下,如何解决我国养老金空账问题日益重要,名义账户制不但可以解决我国养老金保险转轨成本问题,还能有效避免基金贬值,在我国现有国情下,名义账户制不失为一个可供选择的过渡性安排。Since the reform of the old-age insurance system in China in 1997, the series account union mode replaced the pay-as-you-go system, but in the implementation process, the phenomenon of empty account of our country individual account is serious, especially in the development trend of aging population, how to solve the problem of the empty account pension in China is increasingly important, nominal account system not only can solve the pension transition cost in our country, but also effectively avoid fund depreciation, in our country under the present conditions, nominal account system is a good choice of transitional arrangements.

关 键 词：空账 名义账户 转型成本 基本贬值 

分 类 号：F840.67[经济管理—保险]