21世纪中国人口老龄化与养老保险个人账户改革——兼谈“十二五”实现基础养老金全国统筹的政策选择  

The Individual Account Reform of China Pension System Under Population Aging in 21st Century

作　　者：肖严华[1] 

机构地区：[1]上海社会科学院经济研究所,200020

出　　处：《上海经济研究》2011年第12期88-100,116,共14页Shanghai Journal of Economics

基　　金：左学金研究员主持的国家社科基金重大项目<21世纪中国人口老龄化与经济社会发展对策研究>(项目编号:09&ZD053)的阶段性成果

摘　　要：21世纪中国人口老龄化不仅规模巨大,而且程度加深,未来20年中国将迎来人口老龄化的高峰期,这对我国未来养老保险基金的充足偿付能力构成了严峻挑战。为确保未来养老保险基金充足的偿付能力,中国需要进一步完善养老保险个人账户制度。就此,本文提出了相关的政策选择:将个人账户从第一支柱转至第二支柱,在制度上保证统账分离;以国资分红等多种途径做实个人账户,个人账户采用FDC而非NDC;做大养老保险个人账户的相对比例;拓宽个人账户基金的投资渠道,提高个人账户的回报率;成立国家社会保障基金监督管理委员会,加强对个人账户的投资监管。最后,本文提出了以较低的社会统筹账户比例实现基础养老金全国统筹的政策选择。"十二五"期间中国实现基础养老金全国统筹,将为最终实现基本养老保险基金全国统筹奠定重要基础。The population aging of China in 21st century will disply the features of huge scale and rapid speed. In the coming 20 years China will meet the peak period of population aging, which brings up the serious challenge to the adequate solvency of China pension fund. Therefore, there is need to perfect further the individual aecont pension system. This research has put up relative policy options, such as shifting the individual account from pill one into pill two; fianacing the empty individual account through dividends from SOEs; raisig the relative ratio of individual account; enlarging the investment channels of individual account fund; setting up a special national agency to supervise its invesment. Finally, the paper has put up policy option for achieving the goal of national pooling of basic pension in the Twelfth Five-Year Plan.

关 键 词：人口老龄化 养老保险 个人账户 基础养老金 全国统筹 

分 类 号：F840.67[经济管理—保险]