第一支柱账户养老金的政府责任:兼论智利养老金改革  

Government Responsibility for First Pillar Accounts Pensions:With Reference to Pension Reform in Chile

作　　者：李辰[1] Li Chen

机构地区：[1]中国社会科学院大学政府管理学院

出　　处：《经济研究参考》2024年第7期25-39,共15页Review of Economic Research

基　　金：研究阐释党的二十大精神国家社科基金重大项目“2035年我国多层次多支柱养老保险体系发展目标与现实路径研究”(No.23ZDA100)。

摘　　要：自社会保障制度诞生以来,以缴费确定型为财务模式的账户养老金一般广泛存在于养老金体系的第三支柱中,少数情况下也存在于第二支柱。智利于1981年建立了个人账户完全覆盖第一支柱的养老金制度,成为全球养老金改革的先驱试验。在智利前后两轮养老金制度改革发展进程中,经历了从完全市场化到逐渐回归政府责任的过程。本文首先梳理账户养老金政府责任的学理基础,进而回顾智利养老金改革历程,剖析“智利模式”将个人账户完全覆盖第一支柱养老金的弊病,继而思考我国第一支柱城镇职工养老保险个人账户的政府责任定位,厘清第一支柱养老金未来发展的应然取向,以期提升我国第一支柱养老金的整体制度效能。Since the inception of the social security system,account-based pensions with a defined contribution financial model have generally been widely found in the third pillar of the pension system and,in a few cases,also in the second pillar.Chile became a pioneering experiment in pension reform globally when it established a system of account-based personal pensions fully covering the first pillar in 1981.During the two rounds of reform and development of the pension system in Chile,there has been a transition from complete privatization to a gradual return to government responsibility.In this paper,we first sort out the theoretical basis of the governmental responsibility of account pensions,then review the course of Chile's pension reform,analyze the drawbacks of the“Chile's model”of covering personal accounts of the first pillar of pensions,then reflect on the positioning of the governmental responsibility of the first pillar of the personal accounts of urban workers'pension insurance in China,and clarify the direction of the future development of the first pillar of pensions,in order to enhance the overall effectiveness of the first pillar of the pension system in China.

关 键 词：账户养老金 政府责任 养老金改革 智利养老金 

分 类 号：F842.6[经济管理—保险] F843F847