政府养老金个人账户收益保障制度分析  

The review of the government pension benefits guarantee system

作　　者：钱珍[1] 王晓军[1] 黄顺林[2] 

机构地区：[1]中国人民大学统计学院,北京100872 [2]南京财经大学,江苏南京210003

出　　处：《保险研究》2010年第2期69-75,共7页Insurance Studies

摘　　要：20世纪80年代以来,各国纷纷对其公共养老金进行改革,将现收现付的融资模式转向部分或完全基金积累制。转变的实质是把养老金的风险从政府和雇主转移到个人身上。为了保证改革的顺利进行以及员工退休后的经济安全,一些国家政府提出为强制个人缴费的账户养老金提供一定的收益担保制度。本文对政府提供的养老金担保的形式和各国经验进行分析,以期为中国的养老金改革提供思路性建议。Since 1980＇s, many countries had reformed their public pension system, moving from a PAYG financed defined benefit system to a partially or fully privatized defined contribution system. The goal of the reform was trans- ferring the pension risks from the government and employers to individuals. In order to ensure smooth implementa- tion of the reform and the employees＇ economic security after retirement, some governments proposed to establish a benefits guarantee system for the compulsory individual pension accounts. This article discussed and analyzed on the existing forms of the government pension guarantee systems and related experiences, with an aim to offer some thoughts to China＇s reform on the pension system.

关 键 词：政府责任 养老金 收益担保 

分 类 号：F840.32[经济管理—保险]