辽宁城镇企业职工养老保险困境的制度分析  

Endowment Insurance Dilemma of Workers in Liaoning Province:an Analysis in Perspective of Institutions

作　　者：许海燕[1] 

机构地区：[1]辽东学院经济学院,辽宁丹东118001

出　　处：《辽东学院学报（社会科学版）》2012年第3期98-101,共4页Journal of Liaodong University：Social Science Edition

基　　金：辽宁省财政厅2011年度科研基金项目(11D002)

摘　　要：始于2001年的辽宁省养老保险制度试点改革,十年之后又回到原点。究其原因是:政府的初始制度设计预期通过一定周期的统筹之后,可以把计划经济时代的历史欠账化解掉。实践结果是欠账继续存在,空账规模不断扩大,新的问题日益显现。只有政府一次性付出改革成本,买断历史欠账,建立完全个人账户,加强资金的投资管理,改革才能走出困境。The experimental reform of endowment insurance in Liaoning province was carried out in 2001, but ten years later, the system is back to the original point. Initiatively, the government planned to pay the bills left in the times of planned economy by pooling the accounts for a period, but the result was unsatisfactory. Debt still ex- ists, and empty account scale continues expanding. To solve the problem, the government should pay one -off the debt, create totally personal account, and strengthen the invest management of the fund.

关 键 词：辽宁 城镇企业职工 养老保险 

分 类 号：F840.612[经济管理—保险]