个人养老金制度的实施、挑战与优化  

Implementation of Personal Pension System:Challenges and Optimization

作　　者：高和荣[1] 陈凤娟 GAO He-rong;CHEN Feng-juan(School of Public Affairs,Xiamen University,Xiamen 361005,China)

机构地区：[1]厦门大学公共事务学院,福建厦门361005

出　　处：《西北大学学报（哲学社会科学版）》2022年第6期82-89,共8页Journal of Northwest University：Philosophy and Social Sciences Edition

基　　金：教育部哲学社会科学研究重大课题攻关项目“新时代提高保障和改善民生水平研究”(18JZ043)。

摘　　要：我国将建立面向所有劳动者的个人养老金制度,这是解决养老金缺口、优化基本养老保险分配格局、满足更高水平养老需求的博弈选择。个人养老金由个人承担缴费,劳动者自愿选择参加与否及缴费档次,账户实行完全积累。政府对账户资金不直接管理和投资,而是通过税收优惠、机构甄选和投资监管方式提供支持。因此,个人养老金具有对象广泛性、预期收益性、效用补偿性以及投资风险性等特征。但是,实施个人养老金制度必然会面对高覆盖率和高收益率的制度目标挑战,中高收入群体和低收入群体养老金待遇差距持续扩大的挑战以及多主体价值目标博弈的挑战。为此,应积极建立个人养老金制度的实施机制、调节机制、协同机制和监督机制,扩大制度覆盖面,保障资金安全,优化产品争取高收益,控制和规避风险,理顺和协调多主体间的权责利益,最终促进个人养老金制度的顺利实施以及多支柱养老保险体系的完善。China will establish a personal pension system for all workers in order to cope with the aging population and the pension gap,optimize the distribution pattern of basic pension and meet the needs of higher-level elderly care.Personal pensions are funded by individual contributions,with workers voluntarily choosing whether to participate or not and the level of their contributions.The account applies fully funded system.The government does not directly manage or invest in the funds,but provides support through tax preference,institution selection and investment regulation.Personal pensions are therefore broadly targeted,expected to yield returns and have utility compensation and investment risk.However,the implementation of the personal pension system will inevitably face the challenges regarding institutional objectives of high coverage rate and high return rate,the challenge of the widening gap of pension entitlements between the middle-and high-income groups and the low-income group,and the challenge of the gaming between multiple subjects which have different value objectives.Therefore,it is necessary to actively establish the implementation mechanism,adjustment mechanism,coordination mechanism and supervision mechanism of the personal pension system,expand the coverage of the system,ensure the safety of the funds,optimize products for high returns,control and avoid risks,rationalize and coordinate the rights,responsibilities and interests among multiple subjects,so as to ultimately promote the smooth implementation of the personal pension system and the improvement of the multi-pillar pension system.

关 键 词：个人养老金 博弈选择 多支柱养老保险体系 

分 类 号：C979[经济管理—劳动经济]