“变堵为疏”——解决城镇企业职工基本养老保险个人账户空账问题的新思路  

Changing Blocking to Mediating——a New Way to Resolve the Problem of Personal Account＇s Empty

作　　者：郭林[1] 

机构地区：[1]华中科技大学社会学系,湖北武汉,430074

出　　处：《社会保障研究》2010年第4期20-23,共4页Social Security Studies

摘　　要：本文了提出了养老金制度的本质,以此为基础,分析了做实企业职工基本养老保险个人账户的两大理由,解读了做实基本养老保险个人账户的两大瓶颈。研究表明,国家主要运用了＂堵＂的思路来解决企业职工基本养老保险个人账户空账问题。与现收现付制相比,即使做实基本养老保险个人账户也并非有利于有效应对人口老龄化的冲击,结合我国社会主义市场经济发展实际,个人账户实账很可能无法增加储蓄和促进经济发展,而继续做实基本养老保险个人账户会面临难以突破的资金瓶颈和资本市场瓶颈,必然会引起制度成本的上升。因此,本文建议采取＂变堵为疏＂的思路,进行参量改革,解决基本养老保险个人账户空账问题,优化企业职工基本养老保险个人账户制度。Firstly,the paper puts forward the view of pension system＇s essence.Secondly,the paper analyzes the two reasons why should the personal account be made full.And then,the paper explains two difficulties on the way of making the personal account full.The study shows that it is unreasonable to resolving the problem of personal account＇s empty by the way of making the personal account full.At last,the paper suggests the way of changing blocking to mediating to resolve the problem of personal account＇s empty and optimizing the personal account system of the basic old age insurance.

关 键 词：个人账户 变堵为疏 个人账户空账 

分 类 号：F842.67[经济管理—保险]