我国城镇职工基本养老保险制度研究综述  

Basic Old-age Insurance for Urban Workers in China:A Research Summary

作　　者：郑双胜[1] 

机构地区：[1]江西师范大学政法学院,江西南昌330046

出　　处：《贵州财经学院学报》2009年第3期54-57,共4页Journal of Guizhou College of Finance and Economics

基　　金：江西省社科规划课题(08sh35);江西省教育科学"十一五"规划课题(07YB027);江西师范大学青年成长基金的资助

摘　　要：通过总结我国城镇职工基本养老保险制度发展历程的基础,可知当前该制度仍存在诸如国家对企业职工养老金的巨额隐性负债如何偿还,如何解决养老保险个人账户"空账"问题,养老保险基金如何实现保值增值的问题以及机关事业单位养老保险制度改革滞后,企业退休职工与机关事业单位退休职工养老金待遇差距较大等问题。由此,必须面对新的社会经济制度,建立"多层次、多支柱"的养老保障体系,这不仅是政府的选择,而且也是个人必然和必要的选择。This paper summarizes the development of basic old-age insurance for urban workers in China and identifies the following problems： repayment of the huge implicit liabilities of the State, ＂ empty personal accounts＂ , retaining and increasing the value of the insurance fund,lagging reforms at state organs and government-affiliated institutions, and the gap between insurance payments for retirees from companies and those from state organs and government-affiliated institutions. Therefore, establishing a ＂multi-layer, multi-pillar＂ old-age insurance system in line with the new social and economic system is not only the choice for the government, but also the inexorable and necessary choice for individuals.

关 键 词：城镇职工基本养老保险 建制理念 隐形负债 空账 

分 类 号：F840.67[经济管理—保险]