新型军人养老保险制度的构建及其转轨成本测算

发布时间：2018-06-05 04:36

本文选题：军人养老保险制度 + 转轨成本　；参考：《西部论坛》2015年03期

【摘要】：我国现行军人养老保险是军队统筹,且保障范围狭窄、制度衔接不畅、实际养老待遇较低、财政负担过重、基金管理效率低下;为实现养老保险制度全民统筹和切实保障军人的养老权益,应构建社会统筹与个人账户相结合、辅以年金账户的新型军人养老保险制度。军人养老保险制度的转轨成本来源于当前军人养老保险制度下隐性债务的显性化,采用系统动力学模型对军人养老保险制度的转轨成本进行模拟测算,结果表明:截至2090年底转轨成本将全部显性化,"老人"和"中人"的转轨成本都呈先增后减的趋势,2035—2065年的转轨成本最高;借助社会统筹账户资金积累的缓冲和人口年龄与人口结构的变化,能够分散制度转轨带来的财务支付风险,改革不会对政府财政带来巨大压力。因此,应坚持养老保险社会统筹的改革方向,积极推进军人养老保险制度改革。
[Abstract]:The current military old-age insurance in our country is an overall plan of the army, and the scope of guarantee is narrow, the system is not well connected, the actual old-age treatment is relatively low, the financial burden is too heavy, and the fund management efficiency is low; In order to realize the endowment insurance system as a whole and to ensure the pension rights and interests of the servicemen, a new type of military pension insurance system should be constructed, which combines social planning with individual accounts and is supplemented by annuity accounts. The transition cost of military old-age insurance system comes from the dominance of recessive debt under the current military pension insurance system. The system dynamics model is used to simulate the transition cost of military pension insurance system. The results show that by the end of 2090, the cost of transition will be completely dominant, and the costs of "old people" and "middle people" will increase first and then decrease. The transition costs of 2035-2065 will be the highest. With the buffer of the accumulation of funds in the social balance account and the change of population age and population structure, the financial payment risk brought by the system transition can be dispersed, and the reform will not bring great pressure on the government finance. Therefore, we should adhere to the reform direction of social coordination of pension insurance and actively promote the reform of military pension insurance system.
【作者单位】：重庆理工大学经济与贸易学院;
【基金】：国家社会科学基金资助项目(11BSH066);国家社会科学基金重大项目(12&ZD112) 重庆理工大学研究生创新基金资助项目(YCX2014245)
【分类号】：F842.67

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