| 我国基本养老保险个人账户“空账”问题及对策研究 |
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| 引用本文： | 王岩. 我国基本养老保险个人账户“空账”问题及对策研究[J]. 价值工程, 2014, 33(33): 161-162 |
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| 作者姓名： | 王岩 |
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| 作者单位： | 天津天狮学院经济管理学院,天津,300134 |
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| 基金项目： | 天津市高等学校人文社会科学研究一般(重点)项目资助;项目编号20112810，项目名称:生育保险制度在天津市民营企业中的适用性研究 |
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| 摘 要： | 我国基本养老保险个人账户制度是基于传统的现收现付制的养老保险制度面临不可持续发展的财务困境的背景下发展起来的。本文通过对养老保险改革的研究,归纳总结了引起养老保险个人账户"空账"问题的原因,并针对这些原因,提出了具体的应对措施,希望能为改善我国的养老金个人账户"空账"问题改革事业做出一丝贡献。
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| 关 键 词： | 城镇职工 养老保险 个人账户空账 现收现付制 |
Research on the Problems and Solutions of "Empty Account" in Personal Account of the Basic Pension Insurance |
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| WANG Yan. Research on the Problems and Solutions of "Empty Account" in Personal Account of the Basic Pension Insurance[J]. Value Engineering, 2014, 33(33): 161-162 |
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| Authors: | WANG Yan |
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| Affiliation: | WANG Yan (School of Economics and Management of Tianjin Tianshi College,Tianjin 300134 China) |
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| Abstract: | The personal account system of the basic pension insurance develops under the background that the pension insurance based on the traditional accounting on a cash basis faces the financial difficulties of unsustainable development. This paper sums up the causes of the ＂empty account＂ in personal account of the pension insurance by researching the reform of the pension insurance. For these reasons, it puts forward some specific measures and hopes to make a contribution to improving the problem of ＂empty account＂ in personal account of the pension insurance. |
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| Keywords: | urban workers pension insurance personal " empty account" accounting on the cash basis |
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