新阶段对企业职工基本养老保险个人账户制的思考与探讨  

Thinking and Discussion on the Personal Account of Basic Old-age Insurance System for Enterprise Employees in the New Stage

作　　者：杨洋[1] 崔少敏[1] YANG Yang;CUI Shaomin

机构地区：[1]人力资源和社会保障部中国劳动和社会保障科学研究院,北京100029

出　　处：《社会保障研究》2022年第3期3-12,共10页Social Security Studies

摘　　要：个人账户是进一步改革完善职工基本养老保险制度的关键问题之一。社会对个人账户的认识一直存在尖锐分歧。回顾个人账户制在我国基本养老保险制度中引入的历史背景和原因,实践过程中出现的困境和争论,以及历次政策调整等进行详细梳理和分析,同时结合国际上养老金私有化改革和去私有化改革的实践,针对我国如何完善个人账户制,推动养老保险制度可持续发展等社会热议问题,建议:制度结构不宜轻易变动;强化基本养老保险作为再分配政策的公平性;在全国统筹大背景下统筹推进完善养老金计发办法和个人账户制度;建立和完善多层次、多支柱养老金制度体系;密切关注人口结构变化。Personal account is one of the key issues to further reform and improve the basic old-age insurance system for employees.Society’s perception of personal account has been sharply divided.This paper reviews in detail and analyzes in depth the historical background and reasons of the introduction of the personal account into the basic old-age insurance system for employees in China,the difficulties and disputes in the practice process and the previous policy adjustments.At the same time,combined with the practice of the international pension privatization reform and pension de-privatization reform,the paper discusses the hot social issues such as how to improve the personal account system and promote the sustainable development of the old-age insurance system,etc.Therefore,the following principled suggestions are proposed:The system structure should not be easily changed;strengthen the fairness of basic old-age insurance system as a redistribution policy;promote and improve the calculation of pension benefits and personal account system in a coordinated manner under the background of national pooling of basic old-age insurance;establish and improve a multi-level,multi-pillar pension system;pay close attention to demographic changes.

关 键 词：职工基本养老保险 个人账户制 养老金 

分 类 号：F842.67[经济管理—保险]