基本养老保险“统账结合”:制度变迁与改革建议

发布时间：2018-06-10 09:45

本文选题：统账结合 + 历史债务　；参考：《贵州社会科学》2017年07期

【摘要】：十八届三中全会以来,中央文件涉及我国基本养老保险制度"个人账户"的阐述发生了微妙变化,由之前的"逐步做实养老保险个人账户"改变为"完善个人账户制度"。从"做实"到"完善",虽然只有两个字的改变,却意义深远,标志着我国政府对于公共养老金制度个人账户制的认识发生了变化,"统账结合"制度到了改革十字路口。我国应抓住"划转部分国有资本"的契机,补偿养老保险历史债务。在此基础上,拆分基本养老保险制度中承担社会共济和个人积累部分的功能,并建立零支柱社会养老金;降低养老保险缴费率、把降低的缴费部分并入企业年金,促进企业年金发展;建立常态化精算机制,规范待遇调整方式;逐步实现基础养老金全国统筹。
[Abstract]:Since the third Plenary session of the 18th CPC Central Committee, the elaboration of the "personal account" of the basic old-age insurance system in China has undergone subtle changes, which has changed from "gradually making the personal account of old-age insurance" to "perfecting the personal account system". Although there are only two words to change from "doing the job" to "perfecting", it has far-reaching significance, which indicates that our government's understanding of the personal account system of the public pension system has changed, and the system of "unifying the whole account" has reached the crossroads of the reform. China should seize the opportunity of transferring part of state-owned capital to compensate the historical debt of endowment insurance. On this basis, the functions of the basic old-age insurance system in shouldering social solidarity and individual accumulation are split, and the zero-pillar social pension is established; the contribution rate of the old-age insurance is reduced, and the reduced contribution is incorporated into the enterprise annuity. To promote the development of enterprise annuity; to establish a regular actuarial mechanism; to standardize the treatment adjustment; and to gradually realize the national overall planning of basic pension.
【作者单位】：中国劳动关系学院;
【基金】：中国劳动关系学院课题“公共养老金私有化改革驱动因素的比较政治经济学研究”(13YY018)
【分类号】：F842.67

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