名义账户制下养老金的财务平衡分析  

Analysis on the financial balance of the pension under the system of the nominal account

作　　者：王江[1] 王政芳[1] 邓金蕾[1] 

机构地区：[1]黄冈职业技术学院,湖北黄冈438002

出　　处：《黄冈职业技术学院学报》2008年第3期91-93,共3页Journal of Huanggang Polytechnic

基　　金：黄冈职业技术学院2007年度院级科研项目"黄冈市养老金财务的可持续性研究"(2007HZYR025)阶段性研究成果

摘　　要：当前,人口老龄化、女性劳动参与率的提高和家庭结构的变化对全世界范围的公共养老金体系提出了挑战;面对挑战,欧亚六国实施了"名义账户"制的制度创新并取得了一定的成效。从该制度的财务平衡关系入手,在分析养老金财务平衡影响因素的基础上,提出相应的政策建议。At present, the aging people ,also the increase of the female workers and the changes of the family structure give the world- wide public pension system a great challenge. Facing the challenge, the six countries in Europe and Asia carryed out the innovation of the nominal accounts and achieved a certain effect. From the financial balance relationship of this system, the authors put forward the corresponding policy advice on the basis of analyzing the factors influencing the pension financial balance.

关 键 词：名义账户 养老金 财务平衡 人口老龄化 

分 类 号：F810.7[经济管理—财政学]