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社会养老保险财务机制的分析与选择
引用本文:毕小龙.社会养老保险财务机制的分析与选择[J].财会通讯,2007(1).
作者姓名:毕小龙
作者单位:武汉理工大学管理学院 湖北武汉430070
摘    要:本文对社会养老保险财务机制的基本原理和理论进行了介绍和分析,并结合我国社会养老保险实际,对现行的社会养老保险财务机制进行了剖析,并对近期与远期的社会养老保险财务机制的选择提出了建议。

关 键 词:现收现付制  完全基金制  部分基金制

Study on Financial Mechanism Feasibility of Social Pension Insurance
Bi Xiaolong.Study on Financial Mechanism Feasibility of Social Pension Insurance[J].Communication of Finance and Accounting,2007(1).
Authors:Bi Xiaolong
Abstract:In this paper ,the basic principles and theories of the social pension insurance's financial mechanism are introduced and analyzed. Some extended analyses are made to the current Chinese social pension insurance's financial mechanism. Suggestions are presented about the short and long run social pension insurance's financial mechanism.
Keywords:Pay-as-you-go System Fully Funded System Partially Funded System
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