完善基本养老保险个人账户制度的方向选择  

Choosing the Direction of Perfecting Individual Account System of Basic Old-Age Insurance

作　　者：张璐琴[1] 嵇安奕[2] 

机构地区：[1]国家发展和改革委员会经济体制与管理研究所 [2]青岛农业大学传媒学院

出　　处：《经济与管理研究》2017年第1期111-118,共8页Research on Economics and Management

摘　　要：完善基本养老保险个人账户制度的方向选择,始终存在做空与做实观点的争论,在多年做实试点举步维艰的情况下,名义账户制似乎成为更加务实的方案选择,然而,对此不同部门和学术界仍存在很大争议。本文在对个账制度三次争论高潮回溯性分析的基础上,对矛盾焦点进行理论分析与实践检验,提出完善个账制度的合理取向,不是要扩大个账规模,而是要促进统账有机结合,推动结构改革与参数优化并重,尽快实现基础养老金全国统筹,实现制度更加公平可持续发展。There are strong arguments for direction of perfecting the individual account ＂doing a real personal account＂, the national against ＂doing a real personal account＂, based on choosing the system defined of the basic old-age insurance. Considering the difficulty of contribution system seems to be more pragmatic, however, many controversies exist between the theoretical circle and different government departments. This paper provides a theoretical analysis and practice tests of the contradiction focus based on a retrospective analysis of the individual account system, putting forward that a reasonable orientation of perfecting the system is not expanding the size of an account, but combining the social pooling and individual accounts, promoting structural reform and parameter optimization, and establishing a national pooling of basic pension as soon as possible to achieve a more equitable system for sustainable development

关 键 词：养老保险 名义账户 全国统筹 

分 类 号：F840.6[经济管理—保险]