现收现付制下的中国养老保险制度改革  

Reform in China's Public Pension System Under Accounting on the Cash Basis

作　　者：董文赜[1] 

机构地区：[1]中信银行股份有限公司总行营业部,北京100027

出　　处：《华北水利水电学院学报（社会科学版）》2014年第1期69-72,共4页Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition)

摘　　要：当前我国养老保险筹资模式存在困境,难以实行积累制;现收现付制有其适应当前现实环境的合理性,我国应在目前基础上完善现收现付制筹资模式。建议从调整退休年龄,提高现行养老保险制度的统筹层次,开征社会保障税,增加政府一般预算补贴四个方面进行政策规制。In the current, there is dilemma in public pension system in China,indicating the difficulty of adopting funded system. Accounting on the cash basis is rational which canadapt to the current environment, so we should perfect the financing mode basing on the current accounting on the cash basis. We proposes to adjust the retirement age, improve the current endowment insurance system as a whole level, impose the social security tax and increase the governments general budget subsidies.

关 键 词：现收现付制 积累制 养老社会保险制度 

分 类 号：F840.67[经济管理—保险]