论我国养老保险制度的顶层设计  

Thesis of Structure Designs for Endowment Insurance System of China

作　　者：李超民[1] 史煦光 

机构地区：[1]上海财经大学浙江学院,中国金华325001 [2]<文汇报>编辑部,中国上海200041

出　　处：《上海商学院学报》2013年第5期1-7,共7页Business Economic Review

摘　　要：养老保险制度顶层设计应当紧扣国情,以持续提升综合国力、保障人民福祉为根本目标,以增强公平性、适应流动性、保证可持续性为重点,解决制度的碎片化、补丁化、低水平问题,提高养老金筹资能力、管理水平和保险待遇水平。必须通过财税政策支持养老保险制度发展,坚持"增支加开源"思路,加大各级财政支持和对个人账户的税收优惠,限制搭便车行为。通过税收政策支持补充养老保险制度,地方政府建立单独税源支持养老保险制度。研究向养老保险基金注资、引进内资与外资,或养老金部分私有化,扩大养老金投资领域政策。The construction of the endowment insurance system should stick to the conditions of the nation,aim to enhance the national strength and citizen welfare,and focus on social equity,liquidity and sustainability.The development of the endowment insurance system is based on the policy on finance and taxation.It is necessary to encourage a higher spending and a wider opening source;increase the financial support and the level of tax preference for individual account,and confine action of taking a free ride.The tax policy should be used to support the endowment insurance system by government establishing an independent tax source.This thesis mainly discusses the policy about the investment in endowment insurance,introduction of capital from home and abroad,partially privatization of pension and the expansion of pension investment fields.

关 键 词：统账结合 顶层设计 财税政策 

分 类 号：F842.0[经济管理—保险]