中国城镇养老保险制度:历史评析、现实问题与解决思路  

China′s Urban Social Pension System:Historical Assessment,Current Problems and Solution Thoughts

作　　者：肖传江[1] 廖海亚[1] 

机构地区：[1]西南财经大学中国西部经济研究中心,四川成都610074

出　　处：《保险研究》2012年第10期103-112,共10页Insurance Studies

摘　　要：按改革的主要内容,我国城镇养老保险制度的发展可以分成四个时期。对制度合理性和局限性分析应该放在历史时空中进行。解决问题的方案必须考虑现实国情,在没有解决相关问题之前,应慎重对待建立职业年金和实行弹性退休制度;社保基金保值增值的最好方式是尽快建立社保银行。同时,应根据养老基金积累函数和公平性原则,科学确定缴费比例;根据"累积效应"的伦理原则,实行按工资等级分类缴费制度;根据公平性和激励性原则,统筹基金应适当补助个人账户,个人最终承担的缴费比例不能因身份差异而有异。According to the contents of the reform, the development of the urban social pension system falls into 4 periods. Therefore, the analysis on the limitedness of the system should be casted against the historical dimension. The solutions to the problems should incorporate a full consideration of the specific social situations. Before we have settled relevant issues, we should be prudent towards the establishment of the enterprise annuity system and adoption of flexible retirement policy. The best way to maintain and appreciate the value of social security fund is to establish the social security bank. At the same time, we should determine the appropriate contribution ratio according to the pension fund accumulation function and the principle of fairness, adopt the differentiated contribution system accord- ing to one＇s salary ranks which is compatible with the ethical principle of the ＂accumulation effects＂ ,and use the pooling fund to subsidize individual accounts in line with the principle of fairness and incentivization so that the contribution ratio born by individuals will not differdue to with their identities.

关 键 词：城镇养老保险制度 个人账户 社会统筹 缴费比例 

分 类 号：F840[经济管理—保险]