中国城镇养老保险制度改革与完善的三维思考  

作　　者：刘娜[1] 

机构地区：[1]安徽大学工商管理学院会计系,安徽合肥230039

出　　处：《特区经济》2007年第11期23-24,共2页Special Zone Economy

摘　　要：目前人口老龄化趋势与养老保险制度改革已经成为世界各国在经济转型与人口结构变化时期共同面临的难题,很多国家都在探索新的养老保险模式。而我国的9万多亿元的收支缺口显得尤为严重。本文通过对目前我国养老保险制度的多角度深层次的剖析,创新地提出了从制度的制定、政策环境的营造及政策执行机制的构建三个层面搭建出一个完整的改革与完善的思路。The current trend of the aging of the population and the old - age insurance system reform has become the world＇ s countries with economies in transition period changes in population structure the common difficulties faced by many countries in exploring new model of pension insurance. But China＇ s 9, 15 trillion yuan of the balance of payments gap is particularly serious. Based on China＇ s current pension insurance system more in - depth perspective of the analysis, and the innovation of systems development, to create the policy environment and policy enforcement mechanism for the three levels build structures up with a comprehensive reform and improvement ideas.

关 键 词：养老保险 个人帐户 统筹 替代率 机制 

分 类 号：F842[经济管理—保险]