德国养老保险改革对于完善我国养老保险制度的启示

经过100多年的发展,德国形成了法定养老保险、企业养老保险、个人养老保险三个支柱组成的养老保险制度,较为科学地划分了财政事权和支出责任,有效调动了各方面的积极性,有力保障了老年人权益。当前,我国养老保险既面临着制度建设、夯实运行机制的任务,又面临着应对人口老龄化进行改革的压力,笔者建议借鉴德国做法,加强基本养老保险基金收支管理,扩大养老保险覆盖面,完善养老保险统筹制度,补齐企业职工基本养老保险短板,确保基金长期可持续运行。同时,大力支持发展企业(职业)年金,积极发展个人储蓄性养老保险,加快构建多层次的养老保险制度体系。

The Enlightenment of German Endowment Insurance Reform on China

After over one hundred years development,Germ any has formed an endowment insurance system consisting of three pillars:legal endowment insurance,enterprise endowment insurance and individual endowment insurance,which have scientifically divided the fiscal power and expenditure responsibility,effectively mobilized the enthusiasm of all aspects,and effectively protected the rights and interests of the elderly.At present,China's endowment insurance is confronted with the task of system construction and operation mechanism consolidation,as well as the pressure of reform in response to the aging population.The paper suggests that we should learn from German practice,strengthening the management of basic endowment insurance fund,expanding the coverage of endowment insurance,improving the overall planning system of endowment insurance,making up the short board of basic endowment insurance for enterprise employees,then ensuring the long-term sustainability of the fund.At the same time,we should vigorously support the development of enterprise(occupational)annuity,actively develop personal saving endowment insurance,and accelerate the construction of a multi-level endowment insurance system.