账户养老金运营方式的国际比较与借鉴  

The Operation Mode of Account Pension Plan:International Comparison and Reference

作　　者：孙永勇[1] 冉东玉 SUN Yong-yong;RAN Dong-yu(School of Public Administration,Central China Normal University,Wuhan,Hubei 430079,China)

机构地区：[1]华中师范大学公共管理学院,武汉430079

出　　处：《山西师大学报（社会科学版）》2024年第6期51-59,共9页Journal of Shanxi Normal University(Social Science Edition)

基　　金：国家社会科学基金重大项目(23ZDA100)。

摘　　要：与传统的现收现付制度相比,个人账户基金需获取高于人口与工资增长率的收益率才具有优势。因此,账户养老金计划下基金运营是账户养老金计划可持续发展的关键所在。从美国、澳大利亚等8个国家的情况看,账户养老金的运营大致可以被划分为两类:一类是政府不直接介入运营,另一类是政府强力介入运营。但不论是哪一类,各个国家都根据本国具体情况做出了不同选择。我国养老金体系的三个支柱中都存在账户养老金,其运营都面临着亟须解决的基本问题。借鉴国外经验,结合本国具体国情,可以为解决我国账户养老金运营面临的基本问题提出一些政策建议。Compared with traditional pay-as-you-go scheme,individual account funds are advantageous when they yield higher rates of return than population and wage growth.Therefore,the fund operation under the account pension plan is the key to the sustainable development of the account pension plan.Judging from the situation in eight countries including the United States,the operation of account pensions can be roughly divided into two categories:one is that the government does not directly intervene in the operation,and the other is that the government strongly intervenes in the operation.However,no matter which category they belong to,each country has made different choices according to its own specific circumstances.Account pension exists in the three pillars of China's pension system,and its operation is facing basic problems that need to be solved urgently.Through referring to the experience of foreign countries and combining with the specific national conditions in China,we can put forward some policy suggestions for solving the basic problems faced by the account pension operation in China.

关 键 词：养老基金 账户养老金计划 运营方式 国际比较 政策建议 

分 类 号：F832.48[经济管理—金融学]