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一、我国养老基金的管理现状 目前,全球范围的人口老龄化,使得绝大多数以现收现付制为基本养老保险模式的国家面临着一个共同的严峻挑战,现行的养老体制在不远的将来将由于无力承担日渐庞大的养老支出而发生制度性破产。而完全基金制则不同于传统的现收现付制,它以当年收支平衡为原则筹集养老金,以养老保险收支的远期平衡为原则,而且,个人缴入账户中的资金归个人退休时领取,因此,这种体制的长期均衡可以隔离人口结构出现不利变动时带来的冲击,可以有效规避不足清偿的风险,因而也就不存在现收现付体制下存在的政治风险。所以,当前世界各国养老保险制度改革的基本潮流都是从现收现付制向完全基金制或混合制进行转轨。
I. Management Status of Pension Fund in China At present, the population aging in the world is such that the overwhelming majority of countries that adopt the pay-as-you-go system as the basic pension insurance system face a common and severe challenge. The current pension system is not far away In the future, institutional bankruptcy will occur because of the inability to afford the increasingly large pension expenses. The complete fund system is different from the traditional pay-as-you-go system, which is based on the current balance of payments principle to raise the pension, pension insurance balance of payments in the long-term balance principle, and individuals to pay the funds in the account owned by individuals Therefore, the long-term equilibrium of such a system can isolate the impact of unfavorable changes in the demographic structure and effectively avoid the risk of insufficient liquidation. Therefore, there is no political risk under the pay-as-you-go system. Therefore, the basic trend of the pension system reform in all countries in the world is to shift from the pay-as-you-go system to the full-fund system or the hybrid system.